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State Agencies Bulletin No. 976
… the payment. The agency must use the following procedure when reporting the 2010 Longevity Payment of $500.00 on the … to overtime. The agency must use the following procedure when reporting the Earn Code LAO (Longevity Payment … overtime payments for the period 3/25/10 through 3/31/11. When this code is used, the system will determine the amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/976-april-2010-50000-longevity-payments-long-term-seasonal-employeesState Comptroller DiNapoli Releases School District Audits
… The district’s internet connectivity met the Federal Communications Commission’s recommended bandwidth of 100 … financial reports that documented the project’s budget-to-actual expenditures, she did not provide them to the board … totaling $873,056 prior to payment. Buffalo Collegiate Charter School – Credit Cards (Erie County) Credit card …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1State Agencies Bulletin No. 914
… inform agencies of new procedures regarding withholding of Social Security and Medicare taxes for employees receiving a … that income paid as a military stipend is exempt from Social Security and Medicare taxes and must be reported on a … as wages, subject to income tax withholdings but not Social Security or Medicare taxes. This regulation impacts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsComptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … fund appropriations by $7.3 million (9 percent) resulting in combined operating surpluses totaling $6.4 million. …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1IX.12.G Check Clearance Patterns – IX. Federal Grants
… A “check clearance pattern” projects the amount subtracted from a … state makes a disbursement of federal funds. That is, the clearance pattern reflects how those checks clear the bank … the U.S. Treasury may require states to develop check clearance patterns for the purpose of: Timing the drawdown of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsDiNapoli: Dangerous Dodd-Frank Roll Back Plan Threatens Consumers, Markets and Investors
… Thomas P. DiNapoli today wrote to members of the House Financial Services Committee, including Chairman Rep. … Comptroller Thomas P DiNapoli wrote to members of the House Financial Services Committee to express his strong …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-dangerous-dodd-frank-roll-back-plan-threatens-consumers-markets-and-investorsService Retirement – When Employees Retire
… upload documents while applying or after submitting their application. If they need to update their application, they can quickly and easily submit changes … immediately and is able to process it faster than a paper form. Rev. 12/25 …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/service-retirementDiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… Some residents of Mitchell-Lama apartments in New York City make far more than the program’s maximum allowed incomes … Thomas P. DiNapoli. The audit found the New York City Department of Housing Preservation and Development (HPD) … of renters and 40 percent of homeowners in New York City exceeded the federal “home affordability threshold” of …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housingState Comptroller DiNapoli Releases School District Audits
… Superintendent. Thirty-six of the 104 full-time and part-time employees were not covered under a collective … Real property tax levies were higher than necessary, in part, because surplus fund balance in excess of the statutory …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsOpinion 93-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … delegated to the municipal corporation by the Legislature (NY Const, art IX, §1; Sonmax v City of New York , 45 NY2d … which impairs the powers of any other public corporation (NY Const, art IX, §2[d]; Municipal Home Rule Law, §§10[5], …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 95-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. IMPROVEMENT DISTRICTS -- Property (transfer of property from a town to a district without consideration) … Whether in lieu of selling the sand and crediting the proceeds to the …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 88-77
… A member of a school district board of education who is also an employee of a not-for-profit corporation would not … would be required under General Municipal Law, §803. This is in reply to your letter in which you inquire whether a school board member, who is also the salaried director of a local council for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Oversight of the Nourish New York Program
… the Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the … Further, food insecurity remains a reality for many New York residents. Nourish NY was developed as a temporary … to expand the State’s food supply network and markets for New York farm products while also providing greater access to …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programComptroller DiNapoli, A.G. Schneiderman & DOI Commissioner Peters Announce The Sentence of Non-Profit Executive In Theft Scheme
… anyone who contemplates engaging in this conduct,” said Christina Scaringi, Special Agent in Charge, U.S. Department …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-doi-commissioner-peters-announce-sentence-non-profit-executiveTown of Lockport – Fuel Inventory (2025M-54)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) Highway Superintendent (Superintendent) properly safeguard and account for fuel inventory? Audit Period January 1, 2023 – September 24, 2024 Understanding the Audit Area A town may maintain fuel tanks for fueling town equipment and vehicles and may …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… that such business entity(ies) is responsible before it can award the contract to such business entity(ies) and … existing legal precedents, responsibility determinations can and should involve a review of the following four major … Also, hardcopies of OSC’s recommended questionnaires can be found here . The state contracting entity should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityState Comptroller DiNapoli Releases Municipal & School Audits
… made in accordance with the district’s procurement policy. Pine Plains Central School District – Lead Testing and …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Accounts Payable Advisory No. 41
… or services being purchased and include this information on the purchase order line. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesAccounts Payable Advisory No. 6
… XII, Section 5.C - Selecting the Appropriate Vendor and Address Sequence , Business Units must select the correct Vendor ID and Address … XII, Section 5.B - Unique Invoice Number Requirements , Business Units must ensure there is a unique invoice number …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/6-complex-entity-time-warner-cableAccounts Payable Advisory No. 16
… Subject: Making Payments to Long Island Power Authority Guidance: Consistent with the Guide … vendors. Improper preparation of vouchers payable to Long Island Power Authority may delay payment crediting. Also, … For information on how to process payments to Long Island Power Authority, please refer to the GFO, Chapter …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/16-complex-entity-long-island-power-authority