Search
XII.6.I Paying a Non-State Employee – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section provides guidance about: … with guidance on determining worker status. Process and Document Preparation: PROCESSING NON-EMPLOYEE PAYMENTS … tax liabilities. The worker will not receive pension plan benefits. The worker will not receive other employee-entitled …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeLimitations – Special 20- and 25-Year Plans
… will not be included in your pension calculation. For examples of how the limit is calculated, visit our Final …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitationsDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… cumulative gaps totaling $17.9 billion, according to a report released today by State Comptroller Thomas P. … ended the last year with the largest General Fund balance in recent years, but continues to face real fiscal … add to our reserves, leaving the state with little cushion in the event of an economic downturn." The $170.3 billion …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansOpinion 89-48
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY CLERK -- Powers and Duties (custody of … for work performed and/or materials provided in connection with the improvement of real property are held … 10 of section 37. The bonds should be considered a court record and permanently retained by the county clerk. …
https://www.osc.ny.gov/legal-opinions/opinion-89-48XI.18.E Public Officers Law – XI. Procurement and Contract Management
… State employees. CONTRACTING WITH FORMER NYS EMPLOYEES In accordance with Public Officers Law §73(8)(a) (POL 73), former State employees are subject to certain … or practicing before their former agency/authority in an effort to influence a decision of, or action by their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18e-public-officers-lawState Comptroller DiNapoli Releases Municipal & School Audits
… follow after an unexpected IT disruption or disaster. As a result, district officials have an increased risk they may not recover data and resume essential operations in a timely manner. Town of Marion – Misappropriation of … collected between Jan. 1, 2016 through May 31, 2021. In August 2023, the former court clerk pleaded guilty to …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… Ineligible Members (Follow-Up) (2021-F-17) An audit issued in August 2020 identified $18.2 million that was paid for … time frames, leaving $4.6 million yet to be recovered. In a follow-up, Civil Service and Empire made significant …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsDiNapoli Announces More Climate Actions; NYS Pension Fund Launches Evaluation of Shale Oil and Gas Companies
… to determine if they are prepared for the transition to a low-carbon economy, New York State Comptroller Thomas P. … DiNapoli, trustee of the third largest public pension plan in the country, announced today. The Fund also restricted investments in five more coal producers, adding those companies to the …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-announces-more-climate-actions-nys-pension-fund-launches-evaluation-shale-oil-and-gasCUNY Bulletin No. CU-749
… the New York State Nurses Association, provides for a uniform allowance payment to eligible employees. In addition, a memorandum dated September 28, 2022, from … nursing titles. Effective Dates Payments will be effective in the Institution Pay Period 18C, paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-749-cuny-december-2022-uniform-allowance-paymentDiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… A new report by State Comptroller Thomas P. DiNapoli shows … only 28.8% of individuals with disabilities participated in the labor force in 2024, less than half the rate of people in New York … A new report by State Comptroller Thomas P DiNapoli shows the labor force participation rate for those with a disability age 16 and over rose by 46 percentage points …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilitiesOpinion 91-31
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS - Town Charges (costs of … within the town) PUBLIC HEALTH LAW, §§2140, 2144, 2145: A town is not legally obligated under Public Health Law, … to reimburse a private hospital for expenses incurred in the treatment of an individual who was injured by a rabid …
https://www.osc.ny.gov/legal-opinions/opinion-91-31State Comptroller DiNapoli Releases Audits
… Managed Care Payments to Unenrolled Providers (Follow-Up) (2025-F-21) The 21st Century Cures Act mandated that managed … Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2025-F-10) The Department of Health … to identify when a third-party health insurance (TPHI) carrier may be responsible for payments for services …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… controls to limit program contract spending, including a maximum cost per child of $1,375 and a maximum allowable … Accounts (Follow-Up) (2017-F-25) An initial audit issued in August 2016 identified multiple internal control … needed to improve related to the use of bank accounts. In a follow-up report, auditors found BMCC officials had made …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… at the Adam Clayton Powell Jr. State Office Building took a drug test. Furthermore, 27 of these individuals lacked … Civil Service. As a result, Civil Service is due $453,029 in rebates. Department of Civil Service: New York State … ESD has provided millions of dollars to private companies in high-tech sectors with the goal of creating jobs and …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2196.1
… payments as necessary. Affected Employees: Employees in the Professional, Scientific, and Technical Services Unit … the PS&T Unit Increased Hiring Rate side letter contained in the 2023-2026 Agreement between the State of New York and … in the calculation of overtime and in the calculation of a promotional salary. Effective Dates: The temporary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21961-new-temporary-compensation-payment-certain-employees-representedV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… organizational structure, the lowest level at which a user will enter transaction information associated with its … be able to access the complete list of Department codes in the SFS. In general, Department is seven numeric characters in length. … agencys organizational structure the lowest level at which a user will enter transaction information associated with its …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesCassadaga Valley Central School District – Financial Condition (2013M-249)
… The Cassadaga Valley Central School District is located in Chautauqua County. The District is governed by the Board … officials consistently over-estimated expenditures in the general fund by a total of $6.3 million over the five-year period ending June …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249State Agencies Bulletin No. 2413.2
… for addressing overpayments, including the creation of a new earnings code to track pending recovery determinations. … 200(3) of the State Finance Law which states: 3. (a) In any case where a state employee has, as a result of an … the state, received salary or other compensation payments in excess of that to which he or she was entitled, the state …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24132-revised-policies-and-procedures-addressing-overpaymentsComptroller DiNapoli Releases State Audits
… where DANC could improve its operations, specifically in terms of procurement reporting and determining reasonable … accounts receivable collection and reporting practices are in compliance with applicable laws and regulations. As … NYSERDA's accounts receivable balance was attributable to a deferred collection schedule established in October 2011 by …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsCUNY Bulletin No. CU-774.1
… for Nursing Titles. Affected Employees: CUNY employees in nursing titles who meet the eligibility criteria are … the New York State Nurses Association, provides for a uniform allowance payment to eligible employees. In addition, a memorandum dated October 12, 2023, from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-7741-cuny-2023-uniform-allowance-payment-nursing-titles