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DiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… The majority of New York City’s capital projects are over their initial … likely contributed to delays. The report found certain types of projects are more likely to be behind schedule or … was $891.3 million, and actual spending has reached $1.7 billion. The total budget for these items is now $3.5 …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededSelected Aspects of Capital Program Project Management
… To determine if Metropolitan Transportation Authority (MTA) – New York City Transit’s (Transit) Department of … the State Legislature mandated that the MTA prepare five-year capital programs to rebuild and improve its transit … projects and equipment purchases, provides a planning schedule, and identifies options for financing the plan. Each …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementSUNY Bulletin No. SU-247
… In order to correctly calculate the charges for the split payroll for the fiscal year ending 2016-17 and the fiscal … charges to be used for the following fiscal year-end payroll allocation percentages are outlined in the Guide to … PayServ (except Agency Code 28990). OSC Actions OSC Payroll will begin June Lapsing and Fiscal Year End Rollover …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-247-new-york-state-payroll-system-payserv-suny-fiscal-year-endDivision of Housing and Community Renewal Bulletin No. DH-105
… Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-105-calculating-base-salary-employees-district-council-37State Agencies Bulletin No. 1817
… Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1817-calculating-base-salary-employees-civil-service-employees-associationOpinion 2006-1
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Payments (of compensation prior to … period) LOCAL LAWS -- Pre-emption (matters contained in article 8 of the Town Law) MUNICIPAL FUNDS -- Payrolls … of section 120 may not be superseded by local law. This is in reply to your letter asking whether a town may pay an …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Unified Court System Bulletin No. UCS-352
… agencies with instructions for manual payment of the 2025 Judicial Longevity Payment (JLP) and to provide … or greater than the maximum of their grade as of April 1, 2025; served the equivalent of 120 workdays in each fiscal … to be eligible for a Longevity Lump Sum payment in April 2025. Note: The 2021-2026 CSEA agreement phases out the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-352-april-2025-unified-court-system-ucs-judicial-longevity-paymentUpdate on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… a record number of unemployment insurance (UI) claims in New York and other states. Benefits paid through such claims are … based on employers’ payroll, UI benefits paid to former employees and the size of the State UI fund balance. …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
City of Jamestown Internal Controls Over Selected Financial Operations 2013M72
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Disposal of Electronic Devices
… To determine if electronic devices being surplused by the State University of New York at Albany (University at Albany) through the Office of General Services (OGS) are permanently cleaned …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesTaxes and Interest
… and certain court funds. Interest is paid for a period of five years from the date we receive the property. The interest rate is set by the New York State Department of Tax and Finance and is updated quarterly. Claims … we received it. We’re required by the federal government to report certain types of payments to the Internal Revenue …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestXII.6.I Paying a Non-State Employee – XII. Expenditures
… to the State. Paying non-employee travel Paying expenses for employment interviews Paying expenses of non-salaried … rather than an employee, disadvantages the worker in that: For income tax purposes, the worker may be required to report payments received for his or her services as a self-employed individual, which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeApalachin Fire District – Oversight of Financial Operations (2013M-25)
… purpose of our audit was to assess the oversight of the District’s financial operations for the period January 1, … 2012, to February 4, 2013. Background The Apalachin Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Town of Homer – Non-Payroll Disbursements (2023M-63)
… procedures to detect and prevent duplicate payments from occurring. Conduct or ensure an annual audit of the Supervisor’s records and reports was performed, as required. Key Recommendations Segregate non-payroll … appropriate. Annually audit the Supervisor’s records, as required. Town officials disagreed with certain aspects of …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Oversight of Contract Expenditures of Bowery Residents’ Committee (Follow-up)
… Objective To assess the extent of implementation of the 11 recommendations included in our initial audit … to provide information about any actions planned to address the unresolved issues discussed in the follow-up …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-contract-expenditures-bowery-residents-committee-followDiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… $72 billion in reported deductions for income and property taxes if proposals to change the federal tax code are implemented, according to a report … and local finances in ways that are hard to predict." On Sept. 27, 2017, Congressional Republican leaders and the …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planState Agencies Bulletin No. 1602.2
… Bulletins 1602.1 Purpose To provide agency instructions for new overtime earnings codes to be used for Time Entry overtime payments Affected Employees Employees … the Civil Service Employees Association (CSEA), provides for the change in the calculation of overtime for all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16022-new-overtime-earnings-codes-overtime-eligible-employees-civil-serviceXI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management
… To participate in the Office of the State Comptroller’s (OSC) … Purchase Authorization or One-Time Purchase Order subject to OSC review (“OP” transaction) (see XI.3 Submission of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipmentMilitary Service Credit
… Cost and Benefit There are different sections of the law that allow credit for military service. The cost of the credit depends on which section of the law applies in your case, and in some circumstances there is …
https://www.osc.ny.gov/retirement/members/military-service-creditSUNY Bulletin No. SU-338
… are subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-338-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2022