Search
State Agencies Bulletin No. 2060
… Purpose The purpose of this bulletin is to reconcile employee Social Security … the continued partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC). Affected Employees Employees … The purpose of this bulletin is to reconcile employee Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2060-verification-employees-social-security-number-ssn-and-name-be-reportedMaximizing Incentives for Individuals With Disabilities
… Objective To determine whether the Office of Mental Health (OMH) has … New York Employment Service System (NYESS) and the Ticket to Work (TTW) program to promote and place individuals with a … To determine whether the Office of Mental Health OMH has …
https://www.osc.ny.gov/state-agencies/audits/2022/08/30/maximizing-incentives-individuals-disabilitiesDiNapoli: State Should Improve Financial Literacy Efforts
… be in a better position to weather both good times and bad,” DiNapoli said. “This audit found that the state …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-should-improve-financial-literacy-effortsCompliance With Special Education Regulations for the Provision of Services
… Objective To determine if the New York City Department of Education (DOE) arranged for eligible students to be … programs within the required time frames, and provided all of the services and programs recommended in the students’ … services and programs. Our audit covered the period of July 1, 2016 through January 21, 2020, and included all …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesState Agencies Bulletin No. 1657
… Purpose To inform agencies of the change to federal tax withholding and the potential impact of the change as a result of the Tax Cuts and Jobs Act (TCJA) … To inform agencies of the change to federal tax withholding and the potential impact of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1657-federal-withholding-change-tax-year-2018State Agencies Bulletin No. 1594
… employees have the correct pre-tax deductions for mass transit and parking programs. Affected Employees Employees who participate in pre-tax transit and pre-tax parking programs. Background Pursuant to … wages, up to the following limits: $255 per month for transit passes. $255 per month for qualified parking. When …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1594-new-control-d-report-pre-and-post-tax-transit-and-pre-and-post-taxFarmland Protection Program
… is adequately administering and promoting the Farmland Protection Program to protect agriculturally viable farmland … 365,000 acres of farmland and 2,800 farms. The Farmland Protection Program (Program), established in 1996, provides … eligible municipalities with grants to implement farmland protection activities. The Program is used to promote the …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programDiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… a conservative estimate based on the assumption that all unbilled tolls are cars. The toll for a five-axle tractor … tolling, expanded to all nine TBTA crossings the number of unbilled tolls increased dramatically. In the first eight months of 2017, there were nearly 200,000 unbilled tolls, up from 47,240 in 2016. In monetary terms, in …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsAccounts Payable Advisory No. 52
… provide guidance to ensure that agencies receive the goods and services they ordered in the proper condition and in accordance with the terms and conditions of the purchase agreement. The agency must … provide guidance to ensure that agencies receive the goods and services they ordered in the proper condition and in …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9Comptroller DiNapoli Releases State Audits
… found the Research Foundation's current methodology for charging SUNY campuses for the costs of central office operations and statewide … Port Authority of New York and New Jersey: Contracts for Personal and Miscellaneous Services (Follow-Up ) … Auditors found the Research Foundations current methodology for charging SUNY campuses for the costs of central office …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsMalverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… District (District) Extra-Classroom Activity (ECA) clubs and the central treasurer properly collected, recorded, deposited and disbursed ECA funds. Key Findings The clubs and the central treasurer did not properly collect, record, … School District District ExtraClassroom Activity ECA clubs and the central treasurer central treasurer properly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mState Agencies Bulletin No. 2372
… of changes in maintenance rates for employee housing and meals and explain agency responsibility for maintaining correct … Employees: Employees with deductions for employee housing and/or meals using Deduction Code 401 (Taxable Maintenance) … of changes in maintenance rates for employee housing and meals and explain agency responsibility for maintaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2372-change-maintenance-rates-employee-housing-and-mealsEnforcement of Local Law 144 – Automated Employment Decision Tools
… To determine whether the New York City Department of Consumer and Worker Protection has designed and implemented … and the data that will be collected. The NYC Department of Consumer and Worker Protection (DCWP) is responsible for enforcement of key consumer protection, licensing, and workplace laws that apply …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees (installation fees)? Audit Period January 1, 2023 – May … collect record and deposit culvert pipe application fees application fees and culvert pipe installation fees …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Center Moriches Union Free School District – Payroll (2024M-155)
… District (District) officials made accurate, approved and supported payroll payments to employees for tutoring, covering classes, chaperoning and sports scorekeeping. Key Findings Officials did not make accurate, approved and supported payroll payments to employees for tutoring, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155New York State Artificial Intelligence Governance
… in establishing an appropriate artificial intelligence (AI) governance structure over the development and use of AI tools and systems. The audit covered the period from January 2019 through November 2024. About the Program AI-powered tools have an increasingly significant role in …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceOpinion 89-48
… for Discharge of Mechanic's Lien". You ask (i) where and how the bonds are to be indexed on your records, (ii) who physically holds the bonds and (iii) whether the bonds can be returned. Pursuant to section 37 of the Lien Law, a … Law, §37[8]). Section 37(10) of the Lien Law addresses how these bonds are to be indexed. Specifically, it states …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Town of Oxford – Financial Condition (2024M-135)
… the Town of Oxford (Town) Board (Board) receive complete and accurate financial reports and effectively manage and plan the Town’s financial condition? Audit Period January … The Board did not receive complete and accurate financial records and reports or request …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… economy create future fiscal pressure. “I am pleased the final budget does not limit the Comptroller’s review of terms …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetUnified Court System Bulletin No. UCS-328
… of New York SN New York State Court Officers Association SR New York State Supreme Court Officers Association SY New … affected bargaining units (DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, S9 and 87) provides for an increase in Location Pay … Units LOC Location Pay DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, S9, 86, 87, 88, CT LMH Location Mid-Hudson SY, 86, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-328-april-2022-and-april-2023-state-new-york-unified-court-system