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Form W-4P Withholding Certificate for Pension or Annuity Payments (RS4531)
To update your federal tax withholding, which is the amount of federal income tax withheld from your monthly pension payment, NYSLRS retirees and beneficiaries use Form W-4P (RS4531).
https://www.osc.ny.gov/files/retirement/forms/pdf/rs4531.pdfFood Safety Monitoring (Follow-Up) (2015-F-10)
The objective of our follow-up was to assess the extent of implementation, as of May 28, 2015, of the three recommendations included in our initial audit report (2013-S-27).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f10.pdfMedicaid Payments for Early Refills of Prescription Drugs and Supplies (2024-S-16)
To determine whether Medicaid made improper payments on pharmacy claims for early refills of prescription drugs and supplies. The audit covered the period from April 2023 through October 2024.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s16.pdfTown of Horseheads – Information Technology (2025M-109)
Did Town of Horseheads (Town) officials adequately manage network and local user accounts, develop an information technology (IT) contingency plan, and provide adequate IT security awareness training to staff?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/horseheads-town-2025-109.pdfDiNapoli: Local Sales Tax Growth Slows During First Half of 2019
… and 3.2 percent, respectively, over the same periods in 2018. In comparison, 2018 collections for the early quarters grew by 4.8 percent and 7.2 percent over the same periods in 2017. Most of the economic factors that typically explain …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-local-sales-tax-growth-slows-during-first-half-2019DiNapoli: Binghamton City School Finances Progressing
… budgeting and proactive financial planning by officials in the Binghamton City School District have helped to improve … by State Comptroller Thomas P. DiNapoli. “School officials in Binghamton have worked diligently to keep their district’s … agreements have enabled the district to weather reductions in aid and limited growth in local revenues. However, careful …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingOpinion 90-53
… or statutory amendments that bear on the issues discussed in the opinion. INDEPENDENT CONTRACTORS -- Consultants … contractor) VILLAGE LAW, §§1-102; 3-301(2); 4-408(a): (1) In the absence of express statutory authorization, the … issuance of building permits and certificates of occupancy in excess of $50,000 per year. It is unclear, however, …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Opinion 88-79
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … to provide grants or loans to assist private developers in financing economic development projects eligible under the … of Art. VIII, §1 of the New York Constitution. This is in reply to your letter concerning the use of "program …
https://www.osc.ny.gov/legal-opinions/opinion-88-79DiNapoli Releases Profile of New York's Small Business Owners
… doors or struggled through the pandemic, entrepreneurs in New York continued to identify and pursue new … Thomas P. DiNapoli. New York exceeds the nation in the share of businesses that are majority female and … continue to represent less than one-quarter of all owners in New York state. “New Yorkers have always had a great …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersXI.18.I Sexual Harassment Prevention Certification – XI. Procurement and Contract Management
… a written policy addressing sexual harassment prevention in the workplace and provide annual sexual harassment … each person signing on behalf of any bidder certifies, and in the case of a joint bid each party thereto certifies as to … a written policy addressing sexual harassment prevention in the workplace and provides annual sexual harassment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18i-sexual-harassment-prevention-certificationCredit Cards – Travel and Conference Expense Management
… authorize designated employees to use a credit card issued in the name of the local government or school district to pay for certain travel and conference expenses. This can be … a local government or school district credit card issued in both the name of the local government or school district …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… of travel advances. These procedures should include timely submission of Expense Reports, and procedures for ensuring an … which the payment was advanced. Each Business Unit should annually review its continuous travel advances to ensure … employees return any unused cash advances. Guide to Financial Operations REV. 10/12/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceDiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… Center Corp. (ECMCC) paid out approximately $673,000 in improper and questionable bonuses to physicians over a … administer its incentive and bonus programs, resulting in hundreds of thousands of dollars in payments that should not have been paid or for which they …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonusesMedicaid Program – Claims Processing Activity April 1, 2024 Through September 30, 2024
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers. The audit covered the … eMedNY processed almost 249 million claims, resulting in payments to providers of nearly $50.6 billion. The claims …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/medicaid-program-claims-processing-activity-april-1-2024-through-september-30-2024Medicaid Program – Claims Processing Activity October 1, 2023 Through March 31, 2024
… Objective To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in … that warranted follow-up. About the Program The Department of Health (DOH) administers the State’s Medicaid program. …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/medicaid-program-claims-processing-activity-october-1-2023-through-march-31-2024Medicaid Program – Claims Processing Activity October 1, 2024 Through March 31, 2025
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers. The audit covered the … processed over 328 million Medicaid claims, resulting in payments to providers of over $46 billion. The claims are …
https://www.osc.ny.gov/state-agencies/audits/2026/03/19/medicaid-program-claims-processing-activity-october-1-2024-through-march-31-2025State Agencies Bulletin No. 2117
… ends. AC-230s AC-230s submitted to reverse the overpayment in PayServ will continue to be received and audited by OSC. … the AC230 will not be processed to reverse the paycheck in PayServ until the corresponding direct deposit reversal is processed in SFS. If the employee is due a portion of the reversed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsState Agencies Bulletin No. 2215
… processed automatically. Affected Employees: All employees in Bargaining Units 06, 18, 46, 66, 78, 79, and 98 designated … Chapter 190 of the Laws of 2023 provides for an increase in Location Pay for employees located Downstate who are … report include EmplID, Employee Record Number, Employee Name, Earn Code, Grade, Salary Plan, Bargaining Unit, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2215-april-2024-increase-location-pay-and-mid-hudson-location-pay-employeesState Agencies Bulletin No. 2318
… AC-230 Worksheets submitted to reverse the overpayment in PayServ will continue to be received and processed by OSC. … worksheet will not be processed to reverse the paycheck in PayServ until the corresponding direct deposit reversal is processed in SFS. If the employee is owed a portion of the reversed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2318-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsUnified Court System Bulletin No. UCS-345
… to the Payroll Deductions mailbox. Questions regarding withholding taxes may be directed to the Tax and Compliance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-345-impact-27-pay-periods-calendar-year-2024-judges-and-justices