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Forfeiture of Benefits for Convicted Felons
… felonies such as fraud and larceny. “Public officials” for purposes of this Act include: The governor, lieutenant … office, the prosecuting agency may commence an action for pension forfeiture in the supreme court of the county …
https://www.osc.ny.gov/retirement/members/forfeiture-benefits-convicted-felonsNassau County – Contract Approval Process (2012M-192)
… contracts are authorized in accordance with the County Charter and the Nassau County Interim Finance Authority … timely. Seven of the 22 contracts subject to the County Charter 45-day approval process exceeded the limit from two …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192State Agencies Bulletin No. 1285
… employment taxes and will be reported on employees’ Form W-2 under code UTA (Uniform/Tool Allowance). Payroll Register …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1285-2013-uniform-cleaning-and-maintenance-allowance-employees-designatedService Credit for Tiers 2 through 6
… credit. As a NYSLRS member, you earn service credit for your paid public employment with a participating … You may also be able to receive additional service credit for public employment before you became a NYSLRS member or for military service. This booklet describes the types of …
https://www.osc.ny.gov/retirement/publications/service-credit-tiers-2-through-6Opinion 2002-14
… appropriateness of settlement) STATE CONSTITUTION, ARTICLE VIII, §1; VILLAGE LAW §§1-102(5), 4-400(1)(l), … monies to the property owners under these circumstances. Article VIII, §1 of the State Constitution prohibits … or private corporation, association or undertaking. Article VIII, §1 generally prohibits the expenditure of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Selected Performance Measures
… by the New York State Legislature in 1965. There are six constituent agencies of the MTA: MTA Bridges and Tunnels, … weekly and monthly commutation ticket holders. Commutation tickets were about 60 percent of ridership in 2017. MTA Bus …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresChallenging a Determination – Special 20- and 25-Year Plans
… Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1517/challenging-determinationState Agencies Bulletin No. 1529
… who had a change to a previously reported wage or withholding amount (i.e., if a corrected Form W-2 is … refer them to their tax advisor/consultant. Employee Tax Withholding IRS Publication 505 (Tax Withholding and Estimated Tax) provides guidance on employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1529-general-tax-tipsOversight and Monitoring of the Universal Pre-Kindergarten Program
… (UPK) programs’ compliance with applicable health, safety, and financial reporting requirements. Our … UPK to be safe and to comply with applicable fire safety, health, and building codes, and equipment and furnishings to … NYC UPK programs at a cost of about $850 million. UPK providers must adhere to Sections 3602-e and 3602-ee of the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programState Agencies Bulletin No. 1698
… for reimbursement of employees’ qualified moving expenses and to provide instructions for required documentation … reasonable costs of moving expenses. The Federal Tax Cuts and Jobs Act signed into law on December 22, 2017 suspends … now be included in an employee’s federal taxable gross and applicable taxes must be withheld. NOTE: Moving expense …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1698-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseXVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… rendered prior to the lapsing date. For more information on determining when the liability was incurred on vouchers, agencies should refer to Chapter XII, Section … Range Lapse Date February 6th – March 31st March 31st* May 15th – June 30th June 30th* August 1st – September 15th …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsOpinion 97-14
… FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture and trophy case) INSURANCE LAW, §§9104, 9105: Unless … expenditures to purchase furniture for a recreation room and a trophy case for a meeting room for department use. You … a trophy case in the department's meeting room, and to pay for furniture for the department's recreation …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… 2013. Background The Comsewogue Public Library, located in the hamlet of Port Jefferson Station in Suffolk County, is governed by a Board of Trustees which …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316State Comptroller DiNapoli Releases Municipal Audits
… needed to be submitted. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditsEarnings Limits – Enhanced Reporting
… earnings code , but do not take member contributions from earnings above the limit. Earnings Period Earnings Limit … and days worked, but do not take member contributions from earnings above the limit. Earnings Period Earnings Limit … NYSLRS employers do not take contributions from member earnings that exceed annual limits However …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial operations for the period January 1, 2011, to December 27, 2012. Background The Lakeville No. 2 Fire … and materials totaling $41,790 were rendered by and paid to a construction company with close ties to the District. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25DiNapoli: MWBE Participation in the State’s Pension Fund Rose to All-Time High in State Fiscal Year 2020-21
… $27 billion in state fiscal year 2020-21 and the Fund’s Emerging Manager program grew from $6.7 billion to $9 … we have built new opportunities for asset management with Emerging Managers and Minority- and Women-Owned Business … a portion of its investments with MWBE firms through its Emerging Manager program, which DiNapoli expanded in 2008. …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-mwbe-participation-states-pension-fund-rose-all-time-high-state-fiscal-year-2020-21XI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… contract is one awarded with the intention that it will be used by more than one agency. Multi-agency contracts are distinct from and not to be confused with centralized contracts for commodities and … contract funds reservation policy, pre-encumbrance may be required in an amount sufficient to cover expected …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsSex Offender Registration (2014-MS-2)
… report - pdf] We also released 15 letter reports to county sheriff’s offices in Broome [pdf] , Cayuga [pdf] , … [pdf] and Utica [pdf] ; and a county police department in Suffolk [pdf] County. Purpose of Audit The purpose of our … must comply with DCJS registration requirements including address verification, notification of change of address, and …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… 2024 Understanding the Program While a BOCES cannot levy a tax or earn State aid, BOCES officials prepare BOCES aid …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22