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Reporting Regulation for Elected or Appointed Officials
… service in that title. (b) Completion of the standard work day and reporting resolution. In addition to the reporting … official shall establish, by resolution, a standard work day for each elective or appointive office or position using … (a)(ii) of this section, the governing board must pass an additional resolution for that individual amending …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsDiNapoli: Many Homeless Shelters in Poor Condition
… to improve homeless shelter conditions. “Homelessness is a problem affecting communities in virtually every corner … families and individuals that have nowhere else to go. It is clear that greater action is needed to ensure that all homeless shelter facilities …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-conditionState Agencies Bulletin No. 1038
… status of Terminated, Retired or Deceased. Since it is unlikely that these overpayments will be recovered, the … in the Agency Actions section. After processing is complete for the final 2010 paycheck (Administration … receives the greatest benefit if the total Goal Balance is transferred to the oldest overpayment record. Caution:Do …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1038-new-additional-pay-earnings-codes-and-procedures-recoveringCOVID-19 Causes Big Financial Hit to NYC Arts, Entertainment and Recreation Industry
… benefits that will end on March 14, 2021, and an extra $300 per week of FPUC. The CARES Act also earmarked funds for …
https://www.osc.ny.gov/press/releases/2021/02/covid-19-causes-big-financial-hit-nyc-arts-entertainment-and-recreation-industryXII.6.I Paying a Non-State Employee – XII. Expenditures
… to an individual who provided services to the State. Paying non-employee travel Paying expenses for employment interviews Paying expenses of … employee-entitled fringe benefits (e.g., union, health insurance, deferred compensation). In addition, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeDiNapoli Releases Analysis of Enacted State Budget
… and limits transparency of state spending, according to a report released today by State Comptroller Thomas P. … expands public authority backdoor borrowing and fails to build up rainy day reserves. While revenues are currently strong, it's important to monitor trends moving forward including the ongoing impact …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budgetOpinion 91-38
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Bid Specifications … is accompanied by a certified check or other security in accordance with the requirements contained in the plans and specifications or in the public …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Opinion 99-7
… (in general) -- Recipients (when fire district treasurer is proper recipient) INSURANCE LAW, §§9104, 9105: Assuming there is no special act providing otherwise, a fire district … be for the benefit of the fire department or company. This is in response to your letter asking whether foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Treasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… New York State Police today announced the arrest of MICHAEL KLEIN, the former treasurer of the Mahopac Volunteer … returns. Manhattan U.S. Attorney Preet Bharara stated: “Michael Klein repaid the trust his fellow volunteer … Indictment unsealed today in White Plains federal court *: Michael Klein was first elected treasurer of the MVFD in …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportMedicaid – Federal Funding and New York
… OSC analysis FIGURE 2 – Medicaid Revenue by Department FY 2026 Preliminary Budget (in millions) Department FY 2025 FY … in FY 2023 and $67 million in FY 2024, see OSC’s report . During the 2023-24 school year, approximately … is about $30 billion, not including supplemental Medicaid payments. The City reimburses the State for its portion of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycFarmland Protection Program
… Specifically, AGM allocates funding to the New York City (NYC) Region although it is ineligible to apply for grants and … over $23.5 million (9,668 acres) If AGM had excluded the NYC Region from rounds 18 and 19 and instead allocated the $5 … 18) and $4.5 million (round 19) initially allocated to NYC to the remaining nine regions, the other regions could …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programOversight of Registered Apprenticeship Programs
… Objective To determine whether the Department of Labor (DOL) is providing adequate oversight of registered apprenticeship programs (Programs). The audit … To determine whether the Department of Labor DOL is providing adequate oversight of registered …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsOversight of Language Access Services
… of 1969, is the nation’s largest municipal public health care system. H+H includes 11 acute care hospitals, five post-acute/long-term care centers, and … health care services to all New Yorkers regardless of income, gender identity, where they come from, what languages …
https://www.osc.ny.gov/state-agencies/audits/2025/11/25/oversight-language-access-servicesSelected Aspects of Supporting Small Businesses
To determine whether the New York City Department of Small Business Services properly administered the Employee Retention Grant program We also examined whether SBS implemented the recommendations in the Small Business First Report
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesSelected Aspects of Toll Collections
… can request that the Department of Motor Vehicles (DMV) suspend the registrations of motor vehicles for … or more violations within a 5-year period. Additionally, DMV has a reciprocity agreement with the Massachusetts … were 257,917 past-due accounts that met the criteria for registration suspension; 49,740 of these customers are …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsState Agencies Bulletin No. 1920
… RETRO Overtime 2080 ROA – Retro OT - Annuals ORC- Overtime Recall Annual 2080 RCL – Recall Overtime R2R – Retro OT Recall 2080 RRO – Retro Recall Overtime OWC- OT Waiver for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1920-new-overtime-earnings-codes-overtime-eligible-employees-agency-policeState Agencies Bulletin No. 1921
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … a change to the calculation of Pre-Shift Briefing is necessary. Per guidance from DOB and GOER, Pre-Shift … in BU31, will need to have their OT adjusted, and is currently in a different position on the Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingState Comptroller DiNapoli Releases Municipal & School Audits
… collective bargaining agreements, which may have resulted in the overpayments. Auditors also found that officials did not have adequate policies or written procedures in place to guide how separation payments should be … ensure district assets are appropriately safeguarded. South Orangetown Central School District – Audit Follow-Up …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1098
… Purpose To provide instructions for reporting the taxable value of … is reportable on the employee’s Form W-2 and is subject to income and employment taxes. Agency Actions Reporting Taxable Fringe Benefits Agencies are required to provide the Office of the State Comptroller (OSC) with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1098-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1194
… Purpose To provide instructions for reporting the taxable value of … is reportable on the employee’s Form W-2 and is subject to income and employment taxes. Agency Actions Reporting Taxable Fringe Benefits Agencies are required to provide the Office of the State Comptroller (OSC) with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-and