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Village of Stamford – Claims Audit (2022M-197)
… prior to payment. As a result, disbursements were made for unsupported and/or improper claims and were not in the …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Border City Fire District – Board Oversight (2024M-137)
… the Company. In July 2024, the former Chief pleaded guilty to misapplication of property (an A misdemeanor) and was ordered to pay full restitution of $18,772.53. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137About NYSLRS
… The New York State and Local Retirement System (NYSLRS) is one of … public employers in non-teaching positions outside of New York City, including uniformed services personnel, such … firefighters of participating public employers outside of New York City. New York State Comptroller Thomas P. DiNapoli …
https://www.osc.ny.gov/retirement/about-nyslrsCUNY Bulletin No. CU-323
… Purpose To inform CUNY payroll staff of new PayServ codes to use when submitting salary and/or Additional Pay transactions. … bulletin informs CUNY payroll staff of new PayServ codes to use when submitting salary andor Additional Pay transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-323-new-actionreason-codes-and-additional-pay-earn-codes-cunyState Agencies Bulletin No. 1037
… taxes occurred in that year. The IRS requires that the employer make adjustments to SS/Med wage and tax reporting … codes to ensure that PayServ will withhold taxes in compliance with regulations, make the necessary changes to … Each year/quarter OSC will submit a Form 941X (Employer’s Quarterly Tax Return) to the IRS for prior years …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1037-taxation-recovered-salary-overpaymentsCUNY Bulletin No. CU-336
… payment based on performance. The existing Time Entry code for this payment was not adequate to identify the Time Entry … created earn code CMB replaces the use of earn code ADJ for this payment. Managerial Performance Based Bonus payments … copy of authorization Form 607B (supporting documentation for payment approval) must be forwarded to your OSC Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-336-cuny-managerial-performance-based-bonusState Agencies Bulletin No. 238
… Purpose To explain OSC and agency procedures when filled positions are abolished or inactivated by the … use the attached Abolished/Inactivated Position Report to notify agencies when inactivated or abolished positions … To explain OSC and agency procedures when filled positions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsDespite Progress, Pay Gap for Women Persists
… $8,821 and almost 86 cents to the dollar. New York ranked 11th best among the states (including Puerto Rico and the …
https://www.osc.ny.gov/reports/despite-progress-pay-gap-women-persistsCustodial Service Contract Procurement and Oversight
… Department of Education contracting practice was effective in procuring the custodial service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the … than 1,800 elementary, middle, and high schools located in over 1,300 buildings (some buildings house multiple …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversightSelected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State. These travelers … We examined a total of $639,218 in travel expenses for 20 Department of Transportation (Department) employees. … eight had long-term assignments in Tarrytown, New York for work related to the Tappan Zee Bridge. From September …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesOpinion 91-64
… Opns St Comp No. 80-415, p 120; see Walton v New York , 26 App Div 76, 49 NYS 615 [1898]). However, this does not mean …
https://www.osc.ny.gov/legal-opinions/opinion-91-64State Comptroller Releases Municipal Audits
… on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted … on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted … on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsTown of Hempstead – Procurement (2022M-63)
Determine if Town of Hempstead (Town) officials used competitive methods when procuring professional services and purchases subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hempstead-town-2022-63.pdfOverview – Divorce and Your Benefits
… The New York State Court of Appeals has determined that retirement benefits may be considered marital property and … be required to elect a pension payment option (sometimes called a retirement option) that provides a continuing … instructions on how benefits should be divided. It is important for members to understand the impact a DRO might …
https://www.osc.ny.gov/retirement/members/divorce/overviewContract Advisory No. 20
… 340-S forms submitted with a contract transaction to OSC for prior approval. …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/20-sfs-92-related-issues-contract-single-transaction-summary-sts-and-ac-340-sJefferson Central School District – Procuring Services (2021M-42)
… services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek … Ensure District officers or employees publicly disclose, in writing, any interests they have in contracts or agreements with the District. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42DiNapoli: Many Homeless Shelters in Poor Condition
… City are in substandard condition with numerous health and safety issues that need to be addressed immediately, … – shelters that pose a real danger to the health and safety of families and individuals that have nowhere else to … and dangerous risks to shelter residents’ health and safety, including fire and safety violations, rodent and …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-conditionState Comptroller DiNapoli Releases School District Audits
… granting, changing, or disabling network user accounts. Johnson City Central School District – Special Education …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1State Agencies Bulletin No. 2363.1
… Supersedes Payroll Bulletin 2363 Purpose: The purpose of this bulletin is to provide agencies with information and … letters received for the outreach and escheatment of uncashed payroll checks for calendar year 2024. Agencies … and returned letters as a written request for reissuance of a payroll check and must submit a payroll check stop …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23631-outreach-and-escheatment-2024-uncashed-nys-payroll-checksNew York’s Economy and Finances in the COVID-19 Era (June 3, 2021)
… 2021 Edition Pre-Pandemic Improvements in Employment Rates for People with Disabilities Have Been Derailed by COVID-19 … to 8.2 percent as of April 2021, the most recent date for which data are available. However, for New Yorkers who face unique challenges due to a …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-3-2021