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Dual Employment
… certain restrictions and approval requirements established in law and civil service regulation. Key Findings Between … staff who violated time and attendance rules, resulting in improper payments for time not worked. These three cases … routine, improper activity such as claiming to be working in two places at the same time, not allowing sufficient …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Dual Employment
… (28 percent) violated time and attendance rules, resulting in payroll payments for time not worked. Each case showed a … controls, sometimes with management's knowledge. In most cases, due to poor supervision and record-keeping … findings, actions by OCFS officials have already resulted in the resignation or termination of three of these …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1Dual Employment
… these staff violated time and attendance rules, resulting in payroll payments for time potentially not worked. Several … controls, sometimes with management's knowledge. In most cases, due to poor supervision and record-keeping … Key Recommendations Work with the other agencies involved in these cases to determine whether the dually employed …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0State Agencies Bulletin No. 2115
… OSC transmits the electronic direct deposit file on Monday evening for the paycheck dated the same week. This allows the … to transmit the electronic direct deposit file on Monday evening, April 3, 2023. As a result, employee banks may delay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2115-paycheck-distribution-april-6-2023-institution-cycle-paychecksState Agencies Bulletin No. 2017
… can be released. Background: When a passed budget is in place, OSC transmits the electronic direct deposit file on … 30, 2022, OSC is not permitted to distribute funds dated in the new fiscal year until the Legislature passes and the … Therefore, it is possible that there will be a delay in OSC’s ability to transmit the electronic file on Monday …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2017-paycheck-distribution-april-7-2022-institution-cycle-paychecksDiNapoli: California Parcel Worker Arrested for Allegedly Stealing $120K in Checks
… Rodriguez, a San Diego-based parcel service employee, for allegedly stealing $120,000 in checks, including a $24,632.84 check issued by the New … for higher education. Earnings on contributions grow tax free and withdrawals are not taxed if used for qualified …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-california-parcel-worker-arrested-allegedly-stealing-120k-checksDiNapoli Releases Report on Tax Check-Off Donations
… more than $15.7 million remained in the funds as of the end of state fiscal year 2016-17. "Each year, thousands of …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-report-tax-check-off-donationsDiNapoli Presses Worst Greenhouse Gas Emitters to Meet Paris Climate Agreement Goals
New York State Comptroller Thomas P DiNapoli trustee of the New York State Common Retirement Fund Fund today announced he has written to 10 of the largest greenhouse gas emitting companies held by the Fund urging them to reduce emissions and address risks arising from climate change
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsOpinion 2004-8
… or statutory amendments that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (reserve fund … care benefits of its officers and employees. This is in response to your inquiry concerning a village that … and their families through insurance coverage and, in addition thereto, reimburses employees for health care …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 89-57
… (3) Permit the use of town highway machinery, snow and ice removal equipment, tools and equipment in or by any village … is the hallmark of negotiated contracts." ( Sinram-Marnis Oil Co. v City of New York , 74 NY2d 13, at pp 17-18, 544 …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 88-47
… any of the statutes of limitations prescribed by the Civil Practice Law and Rules. Previous opinions to the contrary are … limitations established by section 48 of the former Civil Practice Act for actions on a liability created by statute, … by the statute of limitations. Article 2 of the Civil Practice Law and Rules (CPLR) currently contains statute of …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Village of Manlius – Financial Reports (2025M-89)
… review the filing status of the Village’s 2021-22 through 2024-25 AFRs as of September 22, 2025, and also to review activity … with OSC. The Village’s budgeted appropriations for the 2024-25 fiscal year totaled $8.9 million, funded primarily …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Opinion 2000-19
… in the manner prescribed by the special act (see 1999 Opns St Comp No. 99-3, p 5; 1997 Opns St Comp No. 97-4, p 8; 1995 Opns St Comp No. 95-26, p 53; 1992 Opns St Comp No. 92-7, p 15; …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19DiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… apprenticeship programs provide thousands of people with paid, hands-on training in skilled, in-demand trades, … data collection, reporting, and information sharing with both businesses and apprentices. This will ensure … York state income or franchise tax to eligible employers with an approved program. Audit Recommends Improvements The …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachDiNapoli: State Needs to Ensure Timely Execution of Contracts with Not-For-Profits
… noted that the most recent initiative known as the Grants Gateway leverages technology to streamline contracting, … services on behalf of government, and the continued late payment on State contracts hinders service to communities and … nonprofit sector,” said Reg Foster, President and CEO of United Way of New York State. “Its data and analysis are …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-needs-ensure-timely-execution-contracts-not-profitsIX.9.C Transfer Procedure – IX. Federal Grants
… a state fund. The following information must be provided in the request: Chapter, section, year, page and lines of the … should establish the new activity via the Project Guide in SFS. See Chapter XIX, Section 2.C Project Activities for … Fund (should match the receiving fund authorized in law). Account (Critical: this value will always be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureWhat's New
… Move to NAUPA this year! In 2025, New York’s Office of Unclaimed Funds will be converting to the Kelmar Abandoned Property System (KAPS) for reporting unclaimed funds. With this change, only reports formatted in … concerning the date of death of a presumed owner of unclaimed funds: 2 NYCRR § 126.1 was adopted to establish the …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newService Credit for Tiers 2 through 6
… or for military service. This booklet describes the types of additional service credit for which you may be eligible. … What is Service Credit? Service credit is a core component of your New York State and Local Retirement System (NYSLRS) … before you are eligible to retire (vested). It is one of the eligibility requirements for retirement benefits, …
https://www.osc.ny.gov/retirement/publications/service-credit-tiers-2-through-6Update on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… at recent levels, and UI tax collections continue to increase (even with typical quarterly variation), New York … advance by November 10, 2022, the federal UI tax rate will increase by 0.3 percent to 0.9 percent for 2022. (See Figure … compared to 2020, the new rate would represent an increase in total tax payments of 30.5 percent for employers …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueState Agencies Bulletin No. 2404
… earnings limit for Tier 5 ERS members for calendar year 2026 is $24,070.60. Affected Employees: Employees who are … Effective Institution paychecks beginning January 8, 2026, and Administration paychecks beginning January 14, 2026. OSC Actions: OSC will update PayServ to reflect the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2404-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2026