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Opinion 2000-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … by law and is otherwise sufficient; (b) whether all the property and property owners within the proposed district or …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3XII.4.B.1 Supporting Information – XII. Expenditures
… the agency certifier should be satisfied that acceptable information or documentation is on file to (i) show goods … of the State Comptroller and other interested parties. For information on record retention and storing documents in … the vendor or employee is seeking payment; the types of information that can support the claim; where the reviewer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b1-supporting-informationContinuity of Operations Planning (Follow-Up) (2019-F-13)
To assess the extent of implementation, as of August 27, 2019, of the two recommendations included in our initial audit report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f13.pdfSafety at Stations (Follow-Up) (2019-F-16) 30-Day Response
To determine the extent of implementation of the two recommendations included in our initial report, Safety at Stations (Report 2016-S-91).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f16-response.pdfSafety at Stations (Follow-Up) (2019-F-16)
To determine the extent of implementation of the two recommendations included in our initial report, Safety at Stations (Report 2016-S-91).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f16.pdfSecurity Over Critical Information Systems (Follow-Up) (2018-F-17)
To determine the extent of implementation of the two recommendations included in our initial audit report, Security Over Critical Information Systems.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f17.pdfSecurity Over Critical Information Systems (Follow-Up) (2018-F-17) 30-Day Response
To determine the extent of implementation of the two recommendations included in our initial audit report, Security Over Critical Information Systems.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f17-response.pdfState Agencies Bulletin No. 2031
… page to support the redesigned Lock-in Letter for Federal Form W-4 version 2020 or later. Affected Employees: All employees who have a Federal Form Version W-4 – 2020 or later and for whom an IRS Lock-in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2031-changes-federal-tax-data-page-including-new-lock-letter-fieldsState Comptroller DiNapoli Releases Municipal and School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Livonia Central School … The former superintendent informed district administrators and staff of products and services provided by vendors that … or properly exempted by district officials during Cycle Two. This occurred because district officials did not have a …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Audits
… had a sufficient number of treatment programs available for problem gamblers or whether OASAS’ limited resources were … exception related to a grantee’s payments of confidential funds, some of which, totaling $1,652, lacked documentation … of Health, Medicaid Program: Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-auditsOpinion 2008-3
… in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (authority to make cash refunds of … may "return" monies in the reserve fund to taxpayers by making cash "refund" payments to taxpayers, either in a lump … advice of the attorney for the fire district, if there is one ( id .). Prior to January 1, 2007, the establishment of a …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Permanent COLA
… our secure contact form . Write to us at: NYSLRS Pension Payroll Unit 110 State Street Albany, NY 12244-0001 Make an …
https://www.osc.ny.gov/retirement/publications/permanent-colaState Agencies Bulletin No. 1735.2
… Background DOB Bulletin G-1039 (issued December 27, 2018 and revised June 18, 2019 ) authorized the minimum hourly wage be increased for seasonal and other non-statutory positions to $15.00 for State … be processed beginning with the following effective dates and check dates: Pay Cycle/Pay Period Type Effective Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17352-minimum-wage-differential-annual-employeesState Agencies Bulletin No. 1735.1
… job location is within the five boroughs of New York City (NYC), $12.00 for State employees whose job location is within … are some employees in the five boroughs of New York City (NYC) whose annual salary (including Location Pay) may be less … Work in one of the five boroughs of New York City (NYC) Have a Pay Basis Code of ANN on or after the appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17351-minimum-wage-differential-annual-employeesOpinion 93-7
… This opinion represents the views of the Office of the State Comptroller at the time … Bidding (service of legal process) GENERAL MUNICIPAL LAW, §103: A contract to engage the services of a firm to serve legal process is not exempt from competitive …
https://www.osc.ny.gov/legal-opinions/opinion-93-7State Agencies Bulletin No. 1189
… January 28, 2011.) The NYS EMPLID is currently contained on the NHRP501 Master File and printed on Employee Paycheck Stubs and Direct Deposit Advice Statements. (See NYS EMPLID on Employee Paycheck Stubs ) The NYS Emplid will replace the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1189-osc-changing-emplid-payserv-primary-employee-identifier-ssn-basedYates County – County Clerk Cash Receipts (2015M-223)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s cash receipt process for the period … Key Recommendations Establish policies and procedures to provide assurance that cash receipts are adequately …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Lakeland Central School District - Reserves Management (2019M-113)
… the Business Official submits the report of reserves in compliance with all requirements of the Board’s policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Tax Levies and Tax Rates for 2012 and Prior Years (overlapping real property tax tables)
… 2004 [pdf] 2008 [pdf] 2003 [pdf] Includes: explanation of tables villages located in more than one town localities … homestead and non-homestead rates or tax rates by class of property. Other Resources: Read the FAQs for Overlapping …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-rates-tax-levies-and-tax-rates-2012-andDisposition of Farm Assets
… At the time of closure, the Department was responsible for the disposition of all farm assets, including equipment, … and livestock on hand at the time of the farm closures in 2009, we did identify more than 3,300 farm equipment items … generated almost $570,000 of one-time revenues for the State. The Department has also leased a significant …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assets