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State Agencies Bulletin No. 1161
… FSS Facility Security Pay IPF Inconvenience Pay – Full IPP Inconvenience Pay – Part LMH Location Mid-Hudson LOC … Description AFS Adj Facility Security Pay AIF Adj Inc Pay Full AIP Adj Inc Pay Part ALP Adj Location AMS Adj Military … FSS Facility Security Pay IPF Inconvenience Pay – Full IPP Inconvenience Pay – Part LMH Location Mid-Hudson LOC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1161-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleDiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… a greater share are non-residents, paying state taxes only on income earned in New York State — on average only 20% of income. These findings are concerning … in 2021, and a small set of filers have an outsized impact on revenues. Those with incomes above $1 million were just …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationComptroller DiNapoli Releases State Audits
… monitoring the dentist’s claims for behavior management and after-hours office visits, as well as implementing … officer. This reporting relationship compromises the independence of the internal audit function. As a result of … Audit Unit’s reporting relationship to help ensure its independence. Tuition Assistance Program (TAP): State …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsIX.12.E Specific Programs Subject to CMIA – IX. Federal Grants
… management of Federal funds. Federal Funds – Major Program Threshold The Cash Management Improvement Act of 1990 (CMIA) … the federal government recalculates the CMIA major program threshold, which determines which programs are considered … CMIA interest calculations. New York State’s current CMIA threshold is published by the U.S. Department of the Treasury …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmiaInfrastructure Inspection and Maintenance
… are prioritized. The audit covers the period January 2012 through October 2014. Background The Corporation, a … State Thruway Authority (Thruway Authority), was created in 1992 to operate and maintain the New York State Canal … checks of the Canal System’s critical structures, it has not performed the two-year Inspections of a significant …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceOpinion 96-20
Whether a village police department which was established by a resolution of the village board adopted may be abolished by resolution
https://www.osc.ny.gov/legal-opinions/opinion-96-20Opinion 2004-6
… This opinion represents the views of the Office of the State Comptroller at the time … LAW §57.07: A village may not permit an historical society to use an unneeded portion of a village building without … enter into a contract with the historical society pursuant to Arts and Cultural Affairs Law §57.07(2) and, as …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6DiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftPayroll Forms
… Service Payroll Voucher ( Fillable PDF ) AC 934-P – Next of Kin Affidavit for Bureau of State Payroll Services ( … Deduction Form Fillable PDF To view, complete and print the fillable forms, you will need the Adobe Acrobat Reader … to the user's computer for completion and then submitted as instructed. …
https://www.osc.ny.gov/state-agencies/payroll/formsXI.12.A Toll-Free Services – XI. Procurement and Contract Management
… telephone numbers to disseminate information and allow the public to contact them at no cost. The Office of General Services (OGS) negotiated statewide … are generally able to obtain better rates by using the CTS contract when compared to the rates obtained through …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… item that drives security, ledger set-up, and processing. The Statewide Financial System (SFS) implemented multiple BUs to support the State as a whole, and each agency’s and defined entity’s … In general, BUs are five alphanumeric characters in length assigned to agencies and entities using a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuSelected Travel Expenses
… policy includes the use of cash advances, because the LIRR does not issue travel corporate cards and many LIRR employees … travel status. Key Findings MTA’s travel policy directive does not clearly state all the requirements or procedures the …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesComptroller DiNapoli, A.G. Schneiderman & Acting Tax Commissioner Manion Announce $4.3 Million Settlement With Owners of For-Profit School Network for Overcharging State; Failing To Pay Taxes
… Metropolitan Preschools, Inc.) and its president and owner Michael C. Koffler, together with his sons, Brian and Daniel … revealed a complicated leasing arrangement created by Michael Koffler and SDS with the purpose and effect of … Realty III, LLC, an entity created and controlled by Michael Koffler, entered into a lease for space for the …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-ag-schneiderman-acting-tax-commissioner-manion-announce-43-million-settlementState Agencies Bulletin No. 1971.1
… Request Direct Deposit record are affected . Background Form AC 2772, Direct Deposit Form for NYS Employees is … SECTION C: Balance Account Information Participating in full Direct Deposit requires a balance account. This account … the balance account. If no other accounts are listed, the full net pay will be deposited into the balance account. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19711-direct-deposit-guidance-and-audit-queryState Agencies Bulletin No. 1971.2
… Request Direct Deposit record are affected . Background Form AC 2772, Direct Deposit Form for NYS Employees is … SECTION C: Balance Account Information Participating in full Direct Deposit requires a balance account. This account … the balance account. If no other accounts are listed, the full net pay will be deposited into the balance account. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19712-direct-deposit-guidance-and-audit-queryDiNapoli: Probation Departments Failing to Get Restitution Payments to Victims
… of probationers were behind on their restitution payments and the money that was collected from them didn’t always go to crime victims, with some funds languishing for years, … a defendant on probation to pay their victim for losses and/or damages sustained as a result of the probationer’s …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-probation-departments-failing-get-restitution-payments-victimsDiNapoli: MTA Budget Gaps Return
… various budget risks that the MTA has identified come to pass. “A year ago, the MTA was looking forward to a period of … with 339 million crossings expected this year. Increased toll revenue, however, has not made up for slow farebox … in the MTA’s plan and the Comptroller’s report come to pass — such as an economic slowdown that damages ridership …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnPhysical Accessibility to Programs and Services (2025-MS-1)
… stairs. 1 According to the ADA Update: A Primer for State and Local Governments , “by the year 2030, … that meet their age-related physical needs.” 2 In New York State, almost 27 percent of adults, or about 4 million New … only and should not be construed as the Office of the State Comptroller (OSC) opining on the legality of any of the …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1Eagle Mills Fire District No. 1 – Records and Reports (2025M-136)
… Did the Eagle Mills Fire District No. 1 (District) Board of Fire Commissioners (Board) monitor financial activity, … annual audits. Understanding the Audit Area A board of fire commissioners must monitor financial activity to … year 2025 totaled $514,743. Audit Summary While our review of the accounting records did not observe any significant …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/10/eagle-mills-fire-district-no-1-records-and-reports-2025m-136Town of Clermont – Transparency of Fiscal Activities (S9-25-27)
… [read complete report – pdf] Audit Objective Did the Town of Clermont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/10/town-clermont-transparency-fiscal-activities-s9-25-27