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State Agencies Bulletin No. 1606
… To explain why the Retirement Plan check box in Box 13 of Form W-2 must be checked for most employees and left … retirement plan or An active participant for any part of 2017 in an annuity account described in IRC Section 403(b) – applicable only to employees of SUNY, CUNY and the NYS Education Department. *IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1606-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-calendar-yearAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended March 31 2018
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Member Contributions
… Most members are required to contribute a percentage of their earnings toward their retirement. NYSLRS pensions are defined benefit plans , also known as traditional pension … the benefits earned by current and future retirees and are an important asset of the Common Retirement Fund , which …
https://www.osc.ny.gov/retirement/members/member-contributionsMental Health Education, Supports, and Services in Schools
… whether the New York City Department of Education (DOE) is providing mental health instruction to students as … addition, we also sought to determine the extent to which DOE proactively ensures schools have the mental health … all students. The New York City Department of Education (DOE), the nation’s largest school system, serves …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsTown of Salem – Financial Management (2015M-295)
… of our audit was to review the Town’s financial management and budgeting practices for the period January 1, 2013 … The Town of Salem is located in Washington County and has a population of approximately 2,700. The Town is … The Board has not developed a multiyear financial and capital plan. Key Recommendations Review estimates of …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… through targeted cost savings and continued economic growth, which requires vigilant monitoring of finances and … the delicate balance of reducing the pace of cost growth in a way that does not hurt the city’s economy should … environment where the potential for spending and revenue volatility remain elevated. “My team is analyzing the budget …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetLanguage Access Services
… Objective To determine if the Department of Motor Vehicles is … from October 2020 through April 2023. About the Program To assist Limited English Proficiency (LEP) individuals and provide equal access to government programs and services, Executive Order 26, … To determine if the Department of Motor Vehicles is …
https://www.osc.ny.gov/state-agencies/audits/2023/10/26/language-access-servicesAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021
… Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the three … Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act collectively Acts for the three …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)
… – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Report 2021-S-11 ). About the Program The … medical service provided to recipients. The Medicaid Drug Rebate Program (MDRP) reduces state and federal expenditures … MDRP requires drug manufacturers to enter into a national rebate agreement with the Centers for Medicare & Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program-followState Agencies Bulletin No. 1961
… plan even if the individual elects not to join or does not contribute to the plan. IRS Regulations require … of New York employees are considered covered and will have the Retirement Plan checkbox checked on their 2021 Form … CNY403 CUNY 403b Plan 403 (Before or After Tax) NBE403 NYC Board of Education Tax Deferred Annuity 413 NYT403 NYC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021State Agencies Bulletin No. 1862
… Purpose The purpose of this bulletin is to explain why the Retirement … Instructions for Form W-2 require that the Retirement Plan check box in Box 13 be checked for every employee who is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1862-retirement-plan-checkbox-w-2-wage-and-tax-statement-tax-year-2020Oversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… Purpose The objective of this audit was to assess the Division of Housing and Community Renewal’s oversight and monitoring of certain New York City Housing Authority projects funded … The objective of this audit was to assess the Division of Housing and Community Renewals oversight and monitoring of …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingCongregate Meal Services for the Elderly (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Congregate Meal Services for the … senior citizens who had access to congregate meals. In addition, we found that prior to approving contracts, DFTA … served. Key Finding DFTA officials have made some progress in addressing the issues identified in our initial report. Of …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/congregate-meal-services-elderly-followXI-A.1.A Separation of Duties – XI-A. Purchasing
… Internal Control in New York State Government , separation of duties is a basic internal control activity that separates key tasks … and subunits. This separation helps to reduce the risk of error, waste, or wrongful acts pertaining to various … Internal Control in New York State Government separation of duties is a basic internal control activity that separates …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesBilingual Care, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2014. About the Program Bilingual is a New York City-based for-profit organization authorized by SED … under the Evaluations program are based on fixed fees. The New York City Department of Education refers students to …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/bilingual-care-inc-compliance-reimbursable-cost-manualControls Over Transportation Services and Transportation-Related Expenses
… OPWDD could take additional steps to monitor employee driving records and require training or counseling for employees with poor driving records to ensure the safety of individuals it … does not have controls in place to educate or improve driving skills for employees with frequent driver license …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expensesComptroller DiNapoli Releases State Audits
… Assistance Program, New York Career Institute (NYCI) (2013-T-1) Auditors determined that NYCI’s certification procedures … Metropolitan Transportation Authority (MTA) : Capital One Bank Accounts (2011-S-49) Auditors identified 15 MTA bank … of Children and Family Services, Youth Facility Chargeback Rates to Localities (Follow-up) (2013-F-28) An initial audit …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsDiNapoli: Women in New York Still Earn Far Less Than Men
… compared to men in 2023, according to a report on the gender pay gap released today by New York State Comptroller … that while a slight increase has been made in closing the gender pay gap, it’s not happening fast enough. Policies to … and improve the state’s economic health.” The gender pay gap in New York was smaller than the national …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-women-new-york-still-earn-far-less-menOpinion 92-52
… exchange or interchange of services and commodities, the conservation, preservation and protection of the authority's … it is affected within and outside the authority's supply area, and, within the territorial limits of the district, to … and develop a water supply and distribution system, upon such terms and conditions as shall be determined to be …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Opinion 97-26
… of assessment, belong to the fire district after the zone is abolished. This is in reply to your letter regarding the establishment of … as needed in another area of the fire district? (3) What is the appropriate procedure for disbursing unexpended moneys … Whether it is in the public interest to establish the proposed zones …
https://www.osc.ny.gov/legal-opinions/opinion-97-26