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State Agencies Bulletin No. 1961

… Purpose The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left … contribution plan (401(k) or 403(b)) in the current tax year. Nearly all State of New York government positions, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021

State Comptroller DiNapoli Releases Municipal Audits

… P. DiNapoli today announced his office completed audits of Champlain Joint Youth Program , Town of Colden , City of Corning , Franklinville Joint Fire … Falls , Town of Palatine , Town of St. Armand , Sullivan County and the Town of Tonawanda . "In today's fiscal …

https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1

Selected State Agencies’ Roles in Financial Literacy (Follow-Up)

… Objective To assess the extent of implementation of the five recommendations included in our initial audit report, Selected State Agencies’ Roles … the skills, knowledge, and tools that equip people to make individual financial decisions and actions to attain …

https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-follow

Management and Maintenance of Non-Revenue Service Vehicles (Follow-Up)

… ). Background New York City Transit (Transit) and the MTA Bus Company (MTA Bus) are two related entities under the Metropolitan … for operating the subways and most of the public bus service throughout New York City, and MTA Bus provides …

https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-follow

DiNapoli: State Needs to Improve Oversight of Child Care Grants

… The Office of Children and Family Services (OCFS) failed to adequately oversee the use … the COVID-19 pandemic, according to an audit released today by State Comptroller Thomas P. DiNapoli. To help child … grant programs is needed by the Office of Children and Family Services.” OCFS received over $1.4 billion in aid from …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grants

Comparison of ERS Benefits

… at age 55. See the entire benefit reduction chart. Final Average Earnings (FAE) Calculation The average of the … benefits including vesting contributions retirement age final average salary and benefit calculations …

https://www.osc.ny.gov/retirement/employers/comparison-ers-benefits

State Agencies Bulletin No. 2379

… Purpose: The purpose of this bulletin is to provide agencies with instructions for processing taxable Educational … affected. Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits , the first $5,250 of Educational … The purpose of this bulletin is to provide agencies with instructions for processing taxable …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2379-educational-assistance-benefits-2025

DiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back

… New York State received 84 cents for every dollar it sent in taxes to … years before, according to a report released today by State Comptroller Thomas DiNapoli. "New York sent an … in federal spending," DiNapoli said. "While the Empire State fares well in some areas, in total it receives …

https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-back

Ashville Fire District – Procurement and Board Oversight (2025M-81)

… accordance with New York State General Municipal Law (GML) and provide proper oversight of equipment purchases? Audit … must purchase equipment in accordance with State statute and the fire district’s purchasing policy and provide proper oversight to ensure fiscal responsibility, …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81

DiNapoli: MTA Financial Outlook Improved

… by State Comptroller Thomas P. DiNapoli. “The MTA has used an unexpected windfall to invest in its capital program and … 2016, the MTA released a preliminary budget for 2017 and an associated financial plan covering calendar years 2016 through 2020. The MTA projects a …

https://www.osc.ny.gov/press/releases/2016/09/dinapoli-mta-financial-outlook-improved

SUNY Bulletin No. SU-195

… Purpose To inform agencies of new earnings codes and procedures for … employees with an H1B, J1 or O1 Visa Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and … B-1209 issued August 19, 2013, a plan has been established to reduce the compensation of any employee within the purview …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-195-2013-2014-2-day-deficit-reduction-plan-psnu-employees

Opinion 91-46

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. COUNTY CLERK-- Compensation (increase during term of office) PUBLIC OFFICERS AND EMPLOYEES -- Compensation … St Comp No 8445 p 55 still represents our views in light of the decision of the Court of Appeals in National …

https://www.osc.ny.gov/legal-opinions/opinion-91-46

Opinion 2003-3

… Award Programs (maximum benefit under defined benefit plan) GENERAL MUNICIPAL LAW §§217, 219: The maximum benefit that may be provided under a defined benefit plan service award program cannot exceed a monthly payment … A fire district may not establish a defined benefit plan service award program that provides a service award …

https://www.osc.ny.gov/legal-opinions/opinion-2003-3

New York’s Economy and Finances in the COVID-19 Era (April 16, 2021)

… in loans made through the end of February. Below are the key findings for New York and the figures presenting the …

https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021

DiNapoli: New York Drug Overdose Deaths Surged During Pandemic

… Thomas P. DiNapoli. The surge is largely due to a sharp increase in deaths from opioids related to illicit … opioids. Overdose deaths statewide from opioids and all drugs (5,841) in 2021 surpassed the previous 2017 peak by … critical that we recognize this crisis has moved steadily into communities of color and future funding decisions should …

https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemic

State Agencies Bulletin No. 1620

… System (ERS) will now be calculated based on the calendar year as a result of Chapter 368 of the Laws of 2017, which was signed into law on October 23, 2017. Affected Employees Employees who are Tier 6 … the pensionable overtime earnings limit of $16,406 for calendar year 2018 in accordance with ERS publications. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1620-tier-6-pensionable-overtime-earnings-limit-calendar-year-2018-employees

Fort Edward Union Free School District – Financial Condition (2015M-67)

… The Fort Edward Union Free School District is located in the Village of Fort Edward in Washington County. The District is governed by a Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67

XVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations

… Appropriations/Segregations can NOT lapse with a negative balance (where expenditures have exceeded the budget … amount). It is the agency’s responsibility to correct any negative balance. All negative balances on appropriations and segregations due to … AppropriationsSegregations can NOT lapse with a negative balance where expenditures have exceeded the budget …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgets