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Member Contributions – Legacy Reporting
… under Section 414(h) of the Internal Revenue Code (IRC). Federal income tax on these contributions is deferred … Benefits) On or after October 1, 2013, in accordance with IRC Section 414(h), the 3 percent contributions (for Tier 3 … for these PFRS members were deducted after taxes. IRC Section 414(h) does not apply to PFRS contributions made …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsDiNapoli: Drastic State Revenue Shortfall in April
… declines occurred for New York in April as a result of the COVID-19 pandemic and the three month extension of the state income tax filing deadline. All governmental … order to maintain budget balance. The budget is deemed out of balance if actual tax receipts are less than 99 percent of …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-drastic-state-revenue-shortfall-aprilComptroller DiNapoli Releases Municipal Audits
… and manage a comprehensive investment program to ensure interest earnings were maximized. Also, village officials did not solicit interest rate quotes from additional financial institutions … in a financial institution with higher available interest rates, interest earnings could have been increased by …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-audits-0NYS Common Retirement Fund Reports First Quarter Results
… DiNapoli said. “Until there is a solution to the global public health crisis, market volatility and … and real assets (8.7 percent) and credit, absolute return strategies and opportunistic alternatives (5.5 percent). The …
https://www.osc.ny.gov/press/releases/2020/08/nys-common-retirement-fund-reports-first-quarter-resultsOperational Training and Medical Assessments of Train Crews (Follow-Up)
… line on Staten Island, which runs from the St. George Ferry Terminal to the southern terminus at the Tottenville …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/operational-training-and-medical-assessments-train-crews-followComptroller DiNapoli Releases Municipal Audits
… that was used. Cortland County – Financial Management and Reporting The legislature failed to address extended vacancies in key financial positions and address deficiencies identified in previous audits. In … not annually audit the comptroller’s records. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-0Payroll Improvement Project Bulletin No. PIP-008.1
… Guidance and Audit Query. OnBoarding : Add a Person The Hire (Agency) page will no longer be available in version … into Pension Plans (Benefits > Enroll In Benefits > USA-Pension Plans). There will be changes to the Retirement … (Main Menu > Payroll for North America > Employee Pay Data USA > Deductions > General Deduction Data) for employees that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0081-what-changing-payserv-version-92XI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management
… original contract. The state agency is able to justify an amendment to the existing contract as an emergency award that … the third-party contracts let pursuant to the contract amendment are contracts “for” the State and are subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-stateDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… is not adequately monitoring the state’s most dangerous sex offenders, often failing to make the minimum number of … DiNapoli. The audit examined compliance with the state’s Sex Offender Management and Treatment Act (Act) at regional … regulations, DOCCS is responsible for closely monitoring sex offenders’ compliance with court-ordered conditions of …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersComptroller DiNapoli Releases State Audits
… for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for … identified. Department of Labor (DOL): Assessment and Collection of Selected Fees and Penalties (Follow-Up) (2014-F-19) An initial report … for services rendered to Medicaideligible recipients and it generates payments to reimburse the providers for …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… audits have been issued. Empire State Development – New NY Broadband Program (Follow-Up) (2024-F-10) The New NY Broadband Program (Program)—launched in 2015 and managed by the Broadband Program Office (BPO), a division of Empire State …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsDiNapoli: Recent Federal Actions Will Have Significant Impact on Higher Education in NY
… the importance of the federal government’s historic partnership with America’s higher education institutions as a … students with restricted access, higher debt burdens and limited educational choices—hampering both individual … graduate students for whom loan options will become more limited. International Students In academic year 2023-24, …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-recent-federal-actions-will-have-significant-impact-higher-education-nyContract Participation of Minority- and Women-Owned Business Enterprises
… Authority established annual participation goals for minority- and women-owned business enterprises; met these … and public authorities must establish annual goals for such participation, make a “good faith” effort to achieve … to DED total contract expenditures of $1.1 billion for State fiscal year 2011-12, $1.2 billion for fiscal year …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesOpinion 97-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been … court and trust fund and which have been held beyond the five year dormancy period set forth in Abandoned Property …
https://www.osc.ny.gov/legal-opinions/opinion-97-7State Agencies Bulletin No. 702
… year minus the raise. For example: An employee is promoted on February 25, 2006 to a position in a different bargaining … 1, 2005. The employee’s prior bargaining unit received a 2.75% raise on April 1, 2005. In addition to the raise, the … on the above procedures using the Action/Reason of Pay Rt Change/CSL (Correct Salary). Agencies must also enter a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… types of economic development projects (e.g., industrial, manufacturing, warehousing, commercial, research, renewable … receive IDA financial assistance, promise to create new jobs or retain existing jobs in the community and invest in constructing new …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mArea #10 – Firewalls and Intrusion Detection – Information Technology Governance
… administrator should configure firewall rules to allow only those communication types that are needed for system …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionThe Changing Face of Post-Pandemic New York City
… Yorkers were smaller. The city’s senior population was the only group analyzed that increased from April 2020 to June …
https://www.osc.ny.gov/press/releases/2023/12/changing-face-post-pandemic-new-york-cityDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… Parkway Towers (Manhattan), Findlay House (Bronx), and Jamie Towers (Bronx). Key Findings DHCR does not adequately …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellDiNapoli: Administrative Streamlining Can Strengthen Fragmented NYC Child Care Programs
… to about 86% of all three- and four-year olds, but only 13% of children under the age of three. Report New York …
https://www.osc.ny.gov/press/releases/2026/01/draft-dinapoli-administrative-streamlining-can-strengthen-fragmented-nyc-child-care-programs