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State Agencies Bulletin No. 914
… Purpose To inform agencies of new procedures regarding withholding of Social Security and Medicare taxes for employees receiving a military stipend. Affected … on the tax treatment of a military stipend paid as wages to employees, it was concluded that OSC must withhold these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsCitywide Payment Services and Standards – Controls Over Payments
… Objectives To determine whether the New York City Department of Finance (DOF) Citywide Payments Services and Standards … such as inquiries about payment status, refunds, and complaints. Key Recommendations Review and update CPSS …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsDiNapoli Op-Ed in Times Union: NY Needs an Independent Commission to Review State's COVID Response
… home residents, ranked it in the bottom third of all states.” The reality is far more grim. It is well known the … authoritative documentation was available. The result, in many cases, is unsupported conclusions. Especially baffling … and plans can be improved to make us better prepared? How can we best protect the most vulnerable among us? The …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-op-ed-times-union-ny-needs-independent-commission-review-states-covid-responseState Agencies Bulletin No. 2288
… Cleaning and Maintenance Allowance. Employees who have a Payroll Status of Active, Leave With Pay, or Leave of Absence … above. Employees on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an … dollar). The number of hours for employees who have a Payroll Status of Leave of Absence are based on the number of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2288-2024-uniform-cleaning-and-maintenance-allowance-eligible-employeesDiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… millions in state and federal funds,” said Troy Mayor Carmella Mantello . “We have already replaced over 350 lines …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalDiNapoli Issues Report on Transparency of Village Fiscal Activities
… Thomas P. DiNapoli’s office released a report and series of audits today reviewing compliance by villages with … State Comptroller’s office 60 to 120 days after the close of their fiscal year. The AFR must be made available to the … about the village’s financial position and results of operations, and include revenues, expenditures, debt, cash …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesState Comptroller DiNapoli Releases Municipal & School Audits
… they did not have a plan to identify all potential outlets for sampling. Auditors also found that district officials did …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Physical and Financial Conditions at Selected Mitchell-Lama Developments
… Objectives To determine whether Mitchell-Lama developments supervised by the New York City Department of … health and safety of residents, and whether funds at these developments are being used for intended purposes. Our audit …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsState Agencies Bulletin No. 1031
… in order for the State to comply with IRS reporting requirements. This bulletin replaces Bulletin A-608/P-933 … amount” is the portion that is greater than the applicable Federal rate and not substantiated by receipts. The 2010 … early 2011, PayServ will initiate Social Security/Medicare tax deficiency deductions that apply to the 12/11/10 through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1031-year-end-procedure-taxable-travel-reimbursementState Agencies Bulletin No. 1093
… travel reimbursements in order for the State to comply with IRS reporting requirements. This bulletin replaces … . Non-Overnight Meal Allowances IRS requires employers to report and withhold income and employment taxes from meal … will appear as “Taxable Expense” on Administration payroll checks dated 12/21/11 and Institution payroll checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1093-year-end-procedure-taxable-travel-reimbursementsState Agencies Bulletin No. 933
… travel reimbursements in order for the State to comply with IRS reporting requirements. This bulletin replaces … . Non-Overnight Meal Allowances IRS requires employers to report and withhold income and employment taxes from meal … will appear as "Taxable Expense" on Administration payroll checks dated 12/23/09 and Institution payroll checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/933-year-end-procedure-taxable-travel-reimbursementsVillage of Hudson Falls – Information Technology (2025M-10)
… access and loss? Audit Period June 1, 2023 – September 30, 2024 We extended our audit period through October 8, 2024 to … the police department, that may contain personal, private or sensitive information (PPSI). 1 If an IT system is … histories we reviewed identified that all seven employees used Village computers to access websites for personal use, …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10DiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… in City Fiscal Year (FY) 2024. DiNapoli estimates the 2024 bonuses will generate $600 million more in state income tax … the previous year. The Governor’s proposed budget assumed bonuses in the state’s broader finance and insurance sector … an increase of 16.5% in the city’s securities industry bonuses. Based on DiNapoli’s estimate, tax revenue from the …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024DiNapoli Releases Analysis of Federal Funding for New York City
… New York City’s proposed Fiscal Year (FY) 2026 operating budget relies on $7.4 billion in federal … at least $535 million of federal aid in FY 2025 and FY 2026, but notes that nearly all federal operating aid that … to nearly $400 million in FY 2025 and $135 million in FY 2026. However, this only considers budgeted amounts as of the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityState Comptroller DiNapoli Releases Municipal & School Audits
… containing inconsistent information. Port Washington Union Free School District – Payroll (Nassau County) Auditors …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsSUNY Bulletin No. SU-376
… inform agencies of OSC’s automatic processing of the July 2025 Increase to Location Pay and Location Mid-Hudson Pay and … between the State of New York and UUP, provides for a July 2025 increase in Location Pay and Location Mid-Hudson Pay. … Pay will be paid with an effective date of 07/03/2025 in the Administration check date of 07/30/2025. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-376-july-2025-increase-location-pay-and-location-mid-hudsonVII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… ROAs) since any other Pay Terms would result in a delay of posting the returned payment in SFS by the amount indicated. … will review and approve the AP Adjustment Voucher. SFS Job Aid See SFS Coach to access the, “Entering a Refund of Appropriation (ROA) Voucher” Job Aid. Guide to Financial Operations REV. 08/6/2025 … …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationTransformation of the MTA
… Objectives To determine whether the Metropolitan Transportation Authority (MTA) established a working plan for implementing Transformation with completion dates and the savings to be achieved. We also determined whether MTA …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mtaOversight of Homeless Shelters (Follow-Up)
… an inspection. The objective of our initial audit, issued on March 10, 2020, was to determine if OTDA had adequately … excessive garbage in rooms, and missing or malfunctioning smoke detectors. Discrepancies between OTDA’s shelter inventory and …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended March 31 2018
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018