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Opinion 89-63
… Court, a County Court, the Civil Court of the City of New York or the City Courts outside of the City of New York. Generally, governmental entities are not exempt … Court a County Court the Civil Court of the City of New York or the City Courts outside of the City of New York …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Final Average Earnings
… pension calculation — you don’t need to contact us. The new law does not apply to members who retired before the … for a One-Year FAE ). These are usually your years of employment immediately before retirement, but they can be … you receive from your employer. These payments can be from new union contracts, arbitration awards or legal settlements. …
https://www.osc.ny.gov/retirement/members/final-average-earningsGreenville Fire District - Fixed Assets (2019M-223)
… have been sold or traded in to help offset the cost of new equipment purchases totaling $124,880. Twenty pieces of … tagging assets and the persons responsible for maintaining records and comparing assets on hand to inventory records for discrepancies. Maintain up-to-date inventory …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223New York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… January 2015 through March 2022. About the Program The New York State Health Insurance Program (NYSHIP), administered by the …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugDiNapoli: MTA’s Subway Station Repair List Is Growing
… The overall number of repairs needed in New York City’s subway stations has increased, leaving fewer … pace of repairs, according to an analysis of MTA data by New York State Comptroller Thomas P. DiNapoli. "Years of … The overall number of repairs needed in New York Citys subway stations has increased leaving fewer …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-mtas-subway-station-repair-list-growingState Agencies Bulletin No. 2329.2
… Naval Affairs BU 47 (CSEA) State University Construction Fund … implemented the 2023-2026 Agreement between the State of New York and the Public Employees Federation (PEF) Chapter 361 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23292-april-2025-civil-service-employees-association-csea-public-employeesState Agencies Bulletin No. 2373.1
… (CSEA) Division of Military and Naval Affairs BU 47 (CSEA) State University Construction Fund BU 97 (CSEA) Rent … implemented the 2021 – 2026 Agreement between the State of New York and the Civil Service Employees Association (CSEA) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23731-october-2025-civil-service-employees-association-csea-district-councilState Agencies Bulletin No. 868
… 12/24/08 An employee who has worked for more than one (1) State agency during the year will receive one (1) Form W-2. … 414(h) All non-taxable retirement contributions made to New York State or City retirement systems or to TIAA-CREF. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/868-form-w-2-calendar-year-2008State Agencies Bulletin No. 1287
… and of the potential tax impact for non-residents of New York State. Affected Employees Employees who covered their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1287-changes-taxation-imputed-incomeDiNapoli: Former Citizens Hose Fire Company Treasurer Pleads Guilty to Stealing Nearly $75K
… State Comptroller Thomas P. DiNapoli, Ontario County District … Smith who spent countless hours pouring over financial records and interviewing witnesses in order to make an arrest … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-former-citizens-hose-fire-company-treasurer-pleads-guilty-stealing-nearly-75kState Contract and Payment Actions in December
… In December, the Office of the State Comptroller approved 1,898 contracts for state agencies and public authorities valued at $33.9 billion … In December the Office of the State Comptroller approved 1898 contracts for state agencies …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-decemberTown of Davenport – Financial Operations (2013M-62)
… totaling $4,800 in the Supervisor’s cash receipt records, and found that the Supervisor paid claims totaling … authorized Town payments, maintained Town financial records, and collected and deposited Town moneys. The … the Town’s annual financial report with the Office of the State Comptroller (OSC), as required. Because Board members …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62DiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies
… New York City is financially accountable for numerous … reports on three major city-supported agencies — the New York City Department of Education (DOE), the New York City Housing Authority (NYCHA) and New York City … New York City is financially accountable for numerous …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agenciesUnified Court System Bulletin No. UCS-348
… SD Assoc of Supreme Court Reporters within the City of New York SG District Council 37 SK Court Attorneys Association of the City of New York SN New York State Court Officers Association SR New York State Supreme …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-348-april-2025-state-new-york-unified-court-system-ucs-salaryComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … audits have been issued: Tuition Assistance Program, New York Career Institute (NYCI) (2013-T-1) Auditors …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsSUNY Bulletin No. SU-53
… the agency must determine if the rows on the Job Data records, that were not updated automatically, actually reflect summer service employment. If an employee has a row(s) on the Job Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-53-march-1-2000-and-march-1-2001-salary-increases-employeesBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… mitigating controls. The District entered into a new three-year lease with the Company effective January 1, … paid in 2010, for the two existing firehouses. When the new firehouse construction is complete, the two existing … more active role in oversight of the District’s financial records and activities. Perform a proper annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc.
… Objective To determine whether the New York City Department of Homeless Services is effectively … July 1, 2016 through June 30, 2019. About the Program The New York City Department of Homeless Services (DHS), an administrative unit of the New York City Department of Social Services (DSS), is the …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (Follow-Up)
… six recommendations included in our initial audit report, New York City Department of Homeless Services – Oversight of … Village, Inc. (Report 2022-N-6 ). About the Program The New York City Department of Homeless Services (DHS), an administrative unit of the New York City Department of Social Services (DSS), is the …
https://www.osc.ny.gov/state-agencies/audits/2026/05/20/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopUnified Court System Bulletin No. UCS-335
… SD Assoc of Supreme Court Reporters within the City of New York SG District Council 37 SK Court Attorneys Association of the City of New York SN New York State Court Officers Association SR New York State Supreme …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-335-april-2024-state-new-york-unified-court-system-ucs-salary