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State Agencies Bulletin No. 1800
… bulletin is superseded by Payroll Bulletin 1800.1 Purpose The purpose of this bulletin is to inform agencies of the new Federal Form W-4, Employee’s Withholding Certificate, and the … The purpose of this bulletin is to inform agencies of the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1800-2020-form-w-4-employees-withholding-certificate-and-payserv-federal-taxUnified Court System Bulletin No. UCS-318
… below End Date: 03/29/2023 Payment Amount Employees who have already received an April 2022 Judicial Longevity … based on the employee’s years of service and percentage in effect on 04/01/2022. Employees who met the eligibility … criteria for the April 2022 Judicial Longevity Payment but do not have an existing Earnings Code JLP row effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-318-april-2022-unified-court-system-ucs-retroactive-judicialUnified Court System Bulletin No. UCS-317
… employees who received a Judicial Longevity Bonus payment effective April 1, 2022, are also eligible for the … date and check date. Year Pay Cycle/Pay Period Type Payment Effective Date Check Date 2022 Administration 25 Lag … for and received the April 2022 Judicial Longevity Bonus payment are eligible for the April 2022 Retroactive Judicial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-317-april-2022-unified-court-system-ucs-retroactive-judicial-0State Comptroller DiNapoli Releases Audits
… (2022-F-26) The New York City Department of Education (DOE) is responsible for evaluating students to determine … A prior audit, issued in May 2019, found that the DOE had difficulty meeting the required 60-day time frame for … been a persistent problem. The follow-up found that the DOE made progress in addressing the issues identified. Of the …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsDiNapoli: Temporary Federal Spending Drives Up NY’s National Ranking in States’ Balance of Payments
… The surge in federal spending in response to the COVID-19 pandemic significantly improved New York’s per capita ranking in the federal balance of payments from 49 th in 2019 to 30 … The surge in federal spending in response to the COVID19 pandemic significantly improved …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-temporary-federal-spending-drives-nys-national-ranking-states-balance-paymentsDiNapoli: Medicaid Audits Find More Than $700 Million in Unnecessary Costs and Overpayments
… New York State Comptroller Thomas P. DiNapoli today released … as DOH can do much more to save taxpayer dollars.” The New York State Medicaid program is a federal, state, and … needs. For the State Fiscal Year ended March 31, 2019, New York’s Medicaid program had approximately 7.3 million …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-medicaid-audits-find-more-700-million-unnecessary-costs-and-overpaymentsDiNapoli: Employment Services System for New Yorkers with Disabilities Is Underutilized
… “Efforts to increase employment among individuals with a disability have fallen short. Better management and … use NYESS. NYESS is also an employment network under the Social Security Administration’s (SSA) Ticket to Work (TTW) program. …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-employment-services-system-new-yorkers-disabilities-underutilizedDiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… new report by State Comptroller Thomas P. DiNapoli details how chronic absenteeism rates among New York public and … A new report by State Comptroller Thomas P DiNapoli details how chronic absenteeism …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… support critical services for older adults in the future. “Many older adults are living on fixed incomes and no one … in spending for these services. These expanded services were funded by the city in CFY 2025, but this funding drops … Adults in New York City: Demographic and Service Trends Reports & Fiscal Tracking Tools NYC's Shifting Population: …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsComptroller DiNapoli Releases State Audits
… billing process and the timeliness of billing. However, bill preparation is a very time-consuming process and billing … which delays recovery of some state costs until the next bill is prepared. Auditors reviewed 21 bills for eight sites … indicate the medical services performed. United will not pay for certain procedure codes billed in combination with …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0City of Yonkers – Budget Review (B20-6-4)
… [read complete report - pdf] Purpose of Budget Review Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2020-21 fiscal year are … to balance its budget. Revenue estimates for sales and use tax, income tax surcharge, sewer rents, metered water sales, …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4Opinion 89-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- Recall … Initially, we note that it is well-established in this State that government by representation is the rule. Direct …
https://www.osc.ny.gov/legal-opinions/opinion-89-31State Agencies Bulletin No. 1729
… withheld from the payment because of a Treaty or Exemption code. Effective Date(s) 2018 Form 1042-S will include … 13d Recipient’s City or town, province or state, country, ZIP or foreign postal code This box is populated with the city or town, province or state, country, ZIP or foreign postal code for the recipient from modify a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1729-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1000
… payroll periods dated 3/25/10-5/5/10 (Institution) and 4/1/10-4/28/10 (Administration) OSC will be processing the … Dates Effective Dates Paycheck Date Administration Lag 4/1/10-4/28/10 8/4/10 Administration Extra Lag 3/25/10-4/21/10 … Lag 3/25/10-5/5/10 8/12/10 Institution Extra Lag 4/1/10-4/28/10 8/12/10 Contract Provisions and Eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1000-retroactive-april-1-2010-salary-increase-employees-represented-civilOpinion 92-17
… TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax agreement between a county and cities within the county need not, as a matter of law, include a share of county sales tax revenues for towns. … of this Office. In that case, a town brought suit against the county and the State Comptroller challenging …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 2002-7
… 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86; see also Buffalo and Erie County Public Library v County of Erie , 171 … 1975 Opns St Comp No. 75-399, unreported; see also Buffalo and Erie County Public Library , supra ; compare Korn … or statutory authority (see, e.g., McCabe v Voorhis , 243 NY 401; Citizens For An Orderly Energy Policy v County of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Town of Wawayanda – Financial Operations (2024M-160)
… back to January 1, 2019 to analyze financial trends. Understanding the Program The Board must provide oversight to … budgets that underestimated revenues by approximately $5.2 million and appropriated $2.2 million of fund balance that … no rationale was established for maintaining this level of unrestricted fund balance. As a result, real …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Town of Hornellsville – Financial Management (2025M-102)
… fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … financial policies, such as those for fund balance. As of December 31, 2024, the Town’s fund balances totaled approximately $2 million. Audit Summary The Board did not effectively manage the Town’s fund …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Homeless Services Housing Needs Assessment (Follow-Up)
… including assessment of needs, case management, access to health care (including physical and mental health), treatment for substance abuse, childcare … the need for temporary housing and treatment of physical, mental health, and/or substance abuse issues. Beginning in …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… safeguard information technology (IT) assets acquired or in use during the audit period? Audit Period July 1, 2023 – … up a significant portion of a school’s IT asset inventory, in both value and quantity. The cost of the School’s IT … assigned, acquisition date, cost and disposal date. In addition, School officials did not conduct annual physical …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36