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State Police Bulletin No. SP-104
… narrative descriptions for Fraternal Order Troopers Life (Code 311 ) and Fraternal Order Troopers IRA (Code 313 ). Background The Police Benevolent Association of … in Bargaining Units 07, 17, 18 and 62 with Deduction Code 311 and employees in Bargaining Unit 07 with Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-104-change-narrative-descriptions-fraternal-order-troopers-life-andClarkstown Central School District – Time and Attendance Records (2017M-150)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly enforced the use of time records to track time worked for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Depew Union Free School District – Investment Program (2023M-77)
… flow forecasts or solicit interest rate quotes. Over a 16-month period, officials missed an opportunity for the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Town of Attica – Payments to Not-for-Profit Organizations (2021M-125)
… and were properly approved and supported. Key Findings The payments Town officials made to not-for-profit …
https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125Opinion 92-5
… 451; Rodrigues v Town of Beekman , 120 AD2d 724, 502 NYS2d 778). Based on the foregoing, it is our opinion that article …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 92-25
… who is not a member of the fire department, to ride on fire vehicles during emergency calls, so long as the … who is not a member of the fire department, to ride on fire vehicles while on emergency calls, so long as …
https://www.osc.ny.gov/legal-opinions/opinion-92-25State Agencies Bulletin No. 1952
… and is not included in the calculation of overtime. Tax Information The PEF Nurse Uniform Maintenance Allowance … and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedCongregate Meal Services for the Elderly
… relation to the eligible senior citizen population in the district that will be served, or compare the proposed number …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyChanges in Federal Policies Pose Significant Risks for New York City's Budget
… Projected budget gaps for New York City in the coming years appear manageable, but tax changes and … by State Comptroller Thomas P. DiNapoli. "Major shifts in federal fiscal policies constitute the greatest risk to … may lie ahead, depending on the effects of what happens in Washington." The November update to the city’s four-year …
https://www.osc.ny.gov/press/releases/2017/12/changes-federal-policies-pose-significant-risks-new-york-citys-budgetXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… issued out of the Comptroller’s Refund Account and for payroll checks. The Department of Taxation and Finance (DTF) … address on file is not the payee’s current address. by certified mail – return receipt requested, a follow up … the second year following the calendar year of issuance. Certified mailings are not required if: the check is claimed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentDiNapoli: Some Taxpayer Check-Off Donations Not Utilized for Worthy Causes
… management. DiNapoli’s report, coming after recent news reports raised questions about significant problems with …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-some-taxpayer-check-donations-not-utilized-worthy-causesNew York’s Economy and Finances in the COVID-19 Era
… 9, 2020 Edition Selected Economic Trends More Than Half of Adult New Yorkers Affected by Loss of Employment Income As was widely reported, New York’s … 3.7 percent in February. But that rate is only one measure of the impact of lost jobs. 53% of New York adults age 18 and …
https://www.osc.ny.gov/reports/covid-19-july-9-2020DiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… New York’s tourism sector is approaching a complete recovery as visitor spending and … 68 million visitors by 2025. “The number of tourists is nearly back to pre-pandemic numbers in New York City,” … daily hotel room rates, which exceeded $300. The uptick is projected to generate a record $4.9 billion in sales and …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationDiNapoli Releases Analysis of Enacted State Budget
… The Enacted Budget for State Fiscal Year (SFY) 2025-26 is projected to total $254 billion, a 5.2% … annually on average – more than double the preceding 5-year period. The big two items in state spending – School Aid … Budget provides $37.4 billion in School Aid on a School Year (SY) basis, an increase of $209 million (0.6%) over the …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetDiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… Clinton Fire District improperly paid nearly $35,000 in personal expenses for members, including rent, cable … district officials treated public money like their own personal bank account,” said DiNapoli. “It’s disappointing … district officials used more than $26,000 to pay the personal bills of district officials and fire company …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsTown of Cuyler – Town Clerk Operations (2017M-207)
… properly accounted for fees (including sewer rents) and real property taxes for the period January 1, 2016 through … Key Findings 149 clerk fee receipts totaling $4,200 and 53 real property tax receipts totaling $128,000 were deposited … days after the total exceeds $250. Ensure that all real property tax collections are deposited within 24 hours. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207State Police Bulletin No. SP-235
… Inc. (University Police, Encon Police, Park Police, and Forest Rangers). Affected Employees: Employees in Bargaining … State Inc University Police Encon Police Park Police and Forest Rangers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-235-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseCanandaigua City School District – Procurement (2022M-141)
… Comply with the District’s procedures for purchases from 16 vendors totaling $131,276 that were not subject to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Town of Franklin – Financial Operations (2014M-32)
The purpose of our audit was to review the Towns financial operations for the period of January 1 2012 through October 11 2013
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32State Agencies Bulletin No. 1959
… for AC230s (Report of Check Returned for Refund or Exchange). Background To maintain the efficiency of AC230 … be returned. Agencies must e-mail the Payroll Reversal and Exchange mailbox to obtain prior approval to submit an AC230 … AC230s may be directed to the Payroll Reversal and Exchange mailbox. Questions regarding taxes may be directed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checks