Search
State Agencies Bulletin No. 845
… can, if followed, minimize the risk of exposure to an IRS audit and subsequent financial penalties if erroneous … to all employees. OSC Actions OSC has reviewed the IRS criteria pertinent to the classifications of workers as … or as a template to create a worker status determination form specific to your agency’s needs. Attachment C Excerpt …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerDiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… totaling $8600 meant for one of the defendants deceased mother New York State Comptroller Thomas P DiNapoli Dutchess …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerDiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… While the gross city product is expected to decline by only 0.6 percent in 2020 as a result, the employment recovery …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingOpinion 96-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and the State Employees' Retirement System. Article 11-AA of the General Municipal Law (§219-b et seq .) authorizes the …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Oversight of Shelter Placements
… Objective To determine whether the New York City Department of Homeless … oversight of the homeless shelters. Governed by a “right to shelter” mandate, the City provides temporary emergency shelter to every eligible person who requests services. When a single …
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsDiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… the Village of Horseheads, for allegedly stealing nearly $4,000 from the Village. The arrest was the result of a joint … accepting payments from multiple residents who wished to pay their water bills. The joint investigation and forensic … determined that Miele paid her personal New York State Electric & Gas (NYSEG) bill with Village funds resulting in …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-schools-011024.pdfFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-schools-010825.pdfFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-schools-01-12-23.pdfFiscal Stress Monitoring System Upcoming School District Release Webinar Presentation
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-school-districts-01-12-2022.pdfSullivan West Central School District - Retiree Health Insurance (2019M-196)
… District officials and personnel ensured that health insurance contributions from eligible retirees were properly … sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, collected and … to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Opinion 95-2
… as a "pass through" to the customer of a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the exemption of Public Housing Law, §52. … cable television bill which is designated as a "franchise fee". You state that the city in which the cable company is …
https://www.osc.ny.gov/legal-opinions/opinion-95-2DiNapoli: NYC Area Is Country's Second Largest Market for Venture Capital
… has been fueled by investment in artificial intelligence (AI), with that sector’s share of total investment nationwide … of at least 13,000 employees. As investors have supported AI-related firms in recent years, they have increasingly … efforts to support the growth of VC, particularly through AI initiatives. The Enacted Budget for State Fiscal Year …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-nyc-area-countrys-second-largest-market-venture-capitalReport of Museum and Military Property
Use this form to report museum or military property that has been left abandoned.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/excel/tangible.xlsState Agencies Bulletin No. 1862
… account described in IRC Section 403(b) – applicable only to employees of SUNY, CUNY and the NYS Education …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1862-retirement-plan-checkbox-w-2-wage-and-tax-statement-tax-year-2020DiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… of the money in January 2017 but received a payment of only $26,699. At that time, the defendant allegedly claimed … case didn't have a lot of money to invest, and they were only hoping for a small return. Instead they lost what little …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationOpinion 90-54
… (see ERISA, §4[b] and IRC, §414[P][9]). QDRO's apply only to plans to which IRC, §401(a)(13) also applies. … last sentence of section 401(a), subparagraph 13 applies only in the case of a plan to which section 411 relating to …
https://www.osc.ny.gov/legal-opinions/opinion-90-54DiNapoli: Former Village of Chatham Clerk-Treasurer Arrested for Stealing Funds From the Village
… former Clerk-Treasurer, following a joint investigation for unlawfully waiving her own health insurance premiums. … village’s funds, instead she allegedly used that position for her personal benefit,” said DiNapoli. “This behavior is unacceptable and now Henry is being held accountable for her actions. I thank District Attorney Paul Czajka and …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-village-chatham-clerk-treasurer-arrested-stealing-funds-villageOpinion 91-6
… (see Marino , supra ; cf . Marvec-All State Inc . v Purcell , 110 Misc 2d 67, 441 NYS2d 618 affd 87 AD2d 593, 450 …
https://www.osc.ny.gov/legal-opinions/opinion-91-6III.5 Agency Bulkload Interface to the SFS – III. Statewide Financial System (SFS)
… within the SFS. Bulkload transaction files must meet the file format requirements outlined by the SFS Program. State agencies must certify their files meet the file format requirements by conducting an end-to-end test. … The test ensures the SFS can successfully receive the file, the file processes appropriately through the SFS, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii5-agency-bulkload-interface-sfs