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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.pdf

Food 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.pdf

DiNapoli: City of Troy's Finances in Precarious Position

… recent combined operating deficits in the city’s general, water and sewer funds have approached 1 percent of combined … revealed the financial condition of the city’s general and water funds declined over the last three fiscal years because … and timely financial records to enable the city to file annual financial reports with the Office of the State …

https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-position

DiNapoli: Local Sales Tax Revenue Growing Slowly

… City are thriving but several regions are experiencing only modest gains or even declines. Clearly our state’s …

https://www.osc.ny.gov/press/releases/2014/07/dinapoli-local-sales-tax-revenue-growing-slowly

DiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays

… (Transit) capital projects found errors throughout the project pipeline that contributed to delays and higher costs, according to an audit released … and additional costs. For example, during an accessibility project to install elevators and make a platform comply with …

https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delays

DiNapoli: Wall Street Bonuses Slip From 2006 Record

… State and another $630 million for New York City, down only slightly from last year’s level. Tax collections from …

https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-record

Child Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots

… of child care providers had been dropping even before 2020, but the decline accelerated in 2020 and 2021. During these two years, more than 80% of the … providers or day care centers. Workforce Issues. In 2020, the number of day care services jobs statewide dropped …

https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slots

Oversight of Juvenile Detention Facilities (Outside New York City)

… oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State … entities that provide supervision and care to the youth in their custody who are awaiting adjudication or disposition … facilities to provide assurance they are operated in good condition, meet certain environmental and safety …

https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-city

Administration of the CityFHEPS Program for Department of Homeless Services Shelter Residents

… a process to verify that Unit Hold Incentives are paid only to eligible landlords. According to DSS records, a total … Monitoring monthly rent payments to ensure that DSS is only paying for units that are occupied by CityFHEPS clients. …

https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residents

DiNapoli: Former Riverside Village Clerk Pleads Guilty in $50,000 Theft

… Former Riverside clerk-treasurer Kristina Johnson will do jail time and pay $50,000 in restitution … State Comptroller Thomas P. DiNapoli announced today. “Ms. Johnson used village funds to finance her entertainment and … with my office to bring this individual to justice.” Johnson, 37, pleaded guilty in Steuben County Court to grand …

https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-riverside-village-clerk-pleads-guilty-50000-theft

DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds

… overestimated employee salaries ($824,000, or 5 percent), retirement contributions ($615,000, or 14 percent) and health insurance costs ($710,000, or 11 percent). BOCES officials … Orleans/Niagara BOCES http://www.osc.state.ny.us/localgov/audits/schools/2016/orleansniagaraboces.pdf …

https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-funds

DiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program

… DiNapoli. The audit examined the New York State Department of Environmental Conservation’s (DEC) management of the program and found it must be strengthened to ensure … private parties follow through on the timely remediation of their contaminated sites. “By encouraging private parties …

https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-program

IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions

… the table below as a Microsoft Excel file . SFS Account Title Description 60301 Local Grants and Public Assistance … (or on behalf of) individuals, annuities {Blind Veterans, Gold Star}, and unemployment benefits. The account code …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistance

Opinion 88-53

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … OFFICERS AND EMPLOYEES -- Retirement Benefits (exclusion of compensation for working vacations from calculation of … bargaining agreement is includable in the calculation of one year final average salary under section 3029d of the …

https://www.osc.ny.gov/legal-opinions/opinion-88-53

Opinion 89-2

… in the case of a dental clinic or dental dispensary, of a dentist, for the prevention, diagnosis or treatment of human …

https://www.osc.ny.gov/legal-opinions/opinion-89-2

Opinion 88-64

… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Officers and … and dental benefits to its employees by participating in a self-insured plan operated jointly by the city for which the authority was established and the county in which the city is located. The question arises because of …

https://www.osc.ny.gov/legal-opinions/opinion-88-64

CUNY Bulletin No. CU-844

… increased amount(s) as of 09/19/2025: Earnings Codes and Payment Amounts Earnings Code Current Amount Increased Amount … $4,162 $4,292 CSF $2,233 $2,303 Agency Actions: Submitting Payment To process the Assignment Differential increases to … 13C: Earnings Code: CAD, CK9, FSD or CSF Effective Date: Payment Effective Date referenced in Effective Dates section …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-844-cuny-2025-increases-assignment-differentials-eligible

DiNapoli: ESD Falls Short in Reporting Results of Economic Development Programs

… found: ESD failed to produce many of the statutorily-required performance and outcome reports that were due … by ESD officials for why they had not completed required reports. Auditors also had difficulty obtaining information and feedback from ESD during fieldwork. While the outcome reports ESD …

https://www.osc.ny.gov/press/releases/2017/05/dinapoli-esd-falls-short-reporting-results-economic-development-programs