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School District Website Transparency (2021-MS-1)
… Centre Union Free [pdf] , Saranac Central [pdf] , and York Central [pdf] . Audit Objective Determine whether … a website that provided the public with transparent and comprehensive financial information. Key Findings … did not always provide the public with transparent and comprehensive financial information. Often, required and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1Property Tax Freeze Credit
… PTF Credit for tax year 2015, homeowners must receive the STAR property tax exemption (i.e., the property must be the … either the homeowner or property was not eligible for the STAR property tax exemption. This includes out-of-state …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditLong Island Association for AIDS Care, Inc.
… to determine whether the Long Island Association for AIDS Care, Inc. (LIAAC) charged and the Department of Health AIDS … to determine whether the Long Island Association for AIDS Care Inc LIAAC charged and the Department of Health AIDS Inst …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/long-island-association-aids-care-incState Agencies Bulletin No. 2198
… information is excluded from Boxes 1, 3, and 5 and do not appear on Form W-2: Nontaxable Health Insurance NYS-Ride Transportation Benefit Program CUNY … Health Care Flex Spending Account, and Nontaxable Health Insurance are reported in Box 14 as IRC 125. As permitted by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2198-form-w-2-wage-and-tax-statement-tax-year-2023State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Village of Monticello – Payroll (Sullivan County) Village officials … resolutions, undocumented verbal agreements and a lack of oversight, training and controls, the village’s deputy … by $49,000 with two officers accounting for $39,000 of the total. The payroll clerk accrued and used unauthorized …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2308
… Purpose: The purpose of this bulletin is to inform agencies of the content information for the 2024 Form W-2. Affected … in the same company during the year, for example, State of New York (NYS) or City University of New York (CUNY), will … The purpose of this bulletin is to inform agencies of the content …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2308-form-w-2-wage-and-tax-statement-tax-year-2024Earnings Limits
… calculation of your final average earnings (FAE) , which is used to determine your NYSLRS pension, may be limited. If … used in the calculation of pension benefits. The amount is set by federal law and periodically adjusted for … 1, 2012 – March 31, 2013 $179,000 How the Earnings Limit is Calculated The earnings limit is applied on a State fiscal …
https://www.osc.ny.gov/retirement/members/earnings-limitsDiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… rightful owners without requiring them to fill out a claim form. If OUF can confirm the identity and mailing address of …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsPayroll Forms
… for completing fillable and Excel version forms. AC 873 – Extra Service Payroll Voucher ( Fillable PDF ) AC 934-P – … Social Security and Medicare Tax Refund Certification - NYS ( Fillable PDF ) AC 3300-S – Certification for Payment of … Data Request Form – AC 3217 ( Fillable PDF ) ( Excel ) NYS Position Data Request Form – AC 3218 ( Fillable PDF ) …
https://www.osc.ny.gov/state-agencies/payroll/formsCreditable Service – Special 20- and 25-Year Plans
… Section 383-e (20-year plan) What type of service is creditable in this plan? Creditable service (service which … Fund Service in the U.S. military, as specified by law What type of service is not creditable in this plan: State …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-serviceOversight of Nurse Hiring and Retention
… 1,369 temporary nurses (see Exhibit A for a breakdown by facility). Health and Hospitals requires background checks on … investigations of direct hire nurses are conducted by each facility’s Human Resources (HR) department if their annual … documentation was not stored in a single, centralized location for ease of accessibility; some key documents had to …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionState Agencies Bulletin No. 1679
… Purpose To provide agency instructions for processing the 2018 SSU Uniform Cleaning and Maintenance … Officers and Police Benevolent Association, Inc. provides for a uniform allowance. A Governor’s Office of Employee … in a separate check and there will be no direct deposit for this payment. Eligibility Criteria Seasonal/temporary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1679-2018-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestState Police Bulletin No. SP-159
… of the Division of State Police in the State Police Troopers Unit – BU07, the State Police … each year and will be for one degree only. When the degree is obtained during the fiscal year, the payment will be made as soon as practicable after conferral of the degree. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-159-2015-education-paymentState Police Bulletin No. SP-153
… implemented the 2007-2011 Agreements between the State of New York and the Police Benevolent Association of the New York State Troopers, members of the State Police Troopers … implemented the 2007-2011 Agreement between the State of New York and the New York State Police Investigators …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-153-2014-education-paymentState Police Bulletin No. SP-145
… of the Division of State Police in the State Police Troopers Unit – BU07, the State Police … year and will be for one degree only. When the degree is obtained during the fiscal year, the payment will be made as soon as practicable after conferral of the degree. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-145-2013-state-police-education-paymentContract Participation of Minority- and Women-Owned Business Enterprises
… Corporation (WCHCC) established annual minority- and women-owned business enterprise goals, is making an effort to reach … is accurately reporting these results to the Department of Economic Development. The audit covers the period April 1, … participation data is reported accurately to DED. Other Related Audits/Reports of Interest Metropolitan …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesOpinion 2002-7
… 3651: The library board of trustees of a school district public library may determine to accumulate library fund … a "capital reserve fund" established by a school district public library is subject to referendum. Section 259(1) of … St Comp No. 86-54, p 86; see also Buffalo and Erie County Public Library v County of Erie , 171 AD2d 369, 577 NYS2d 993 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 96-24
… for principal on obligations issued to finance a fire truck. The establishment of a capital reserve fund for the … for principal on obligations issued to finance a fire truck 1 . As to referendum requirements, a resolution for the … as a particular sort of firefighting vehicle (e.g., pumper truck), must set forth the estimated cost thereof and is …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 94-26
… (computation of limit on) -- Establishment (by town within village) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments … LAW, §§980-b, 980-k: A town may establish a business improvement district, the boundaries of which include area … within the town. When a town establishes a business improvement district which includes area within one or more …
https://www.osc.ny.gov/legal-opinions/opinion-94-26DiNapoli Releases Report on Pre-Pandemic Migration Trends
… An analysis of state personal income tax (PIT) filers from 2015 through 2019 reveals New York state resident taxpayers grew at a slower rate than … An analysis of state personal income tax PIT filers from 2015 through 2019 reveals New York …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trends