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Village of Head of the Harbor – Justice Court Operations (2020M-110)
… - pdf ] Audit Objective Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight … Findings The Justices did not provide adequate oversight of cash receipts, deposits and accounting records during the … Determine whether the Village of Head of the Harbor Village Justices provided adequate …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… natural gas at the most favorable terms and in the best interest of District taxpayers. Key Findings The Board … Municipal Law (GML), at the most favorable terms or in the best interest of District taxpayers. The Board and District … natural gas at the most favorable terms and in the best interest of District taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Tuxedo Farms Local Development Corporation – Collections and Disbursements and Adherence to Bylaws (2021M-187)
… Determine whether collections and disbursements were in accordance with the sewer agreements and whether the … Audit Results Collections and disbursements were generally in accordance with the sewer agreements, and the Board … Determine whether collections and disbursements were in accordance with the sewer agreements and whether the …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/tuxedo-farms-local-development-corporation-collections-andSUNY Bulletin No. SU-280
… to eligible employees in Long Island and New York City SON - To pay On Call/Standby Overtime to eligible employees … 07/01/2019 Recall Standby OT Unclass NYC System Calculated SON 07/01/2019 Standby OT Unclass NYC System Calculated … to all employment and income taxes. Earnings Codes RON, SON and ADJ are taxable income, will be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-280-increase-call-pay-psnu-employees-represented-unitedCUNY Bulletin No. CU-559
… used to report the cost of participation in the WorkWell NYC program by employees and their eligible dependents. … Employees who have chosen to participate in the WorkWell NYC program Background A new earnings code was requested by … the new earnings codes, CUNY may begin entering WorkWell NYC transactions directly into Time Entry beginning in Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-559-new-earnings-codes-workwell-nyc-cunyState Police Bulletin No. SP-254
… Affected Employees: Division of State Police employees in the State Police Investigators Unit (BCI) – BU62 who meet … retroactive State Police Bonus Payment will be processed in the Administration Pay Period 16L/17C, paycheck dated … in the Effective Dates section who received the 2023 and 2024 Holiday Bonus Payments at the Current Amount are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-254-retroactive-2023-2024-holiday-bonus-payment-eligible-employees-stateState Agencies Bulletin No. 2400
… who claim exempt from Federal, State, and/or Local tax withholding in tax year 2026. Affected Employees: Employees … who claimed exempt from Federal, State, and/or Local tax withholding in 2025 and employees who submit withholding certificates claiming exempt in 2026 are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2400-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2026DiNapoli: Systemic Oversight Deficiencies Put Thousands of Mitchell-Lama Affordable Housing Units at Risk
… and prolonged vacancies, leaving thousands of affordable apartments at risk or unoccupied. “Too often, serious … Al Taylor . “In my district, residents of Esplanade Gardens have experienced firsthand how weak oversight and … $4 million to assist with critical repairs at Evergreen Gardens, ensuring that residents receive the safe, …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-systemic-oversight-deficiencies-put-thousands-mitchell-lama-affordable-housing-units-riskState Agencies Bulletin No. 338
… Purpose To notify agencies of the next step in the PS Query Upgrade process and to remind agencies that it is not too late to … Actions According to Bulletin 328, OSC was to send a list of the renamed queries and a new Payroll Bulletin with … To notify agencies of the next step in the PS Query Upgrade process and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/338-prioritizing-renamed-private-queries-preparation-upgradeTerms of Service
… State Comptroller ("OSC") welcomes all Users to the OSC Online Services ("Services"). OSC provides these Services … “Enrollment” shall mean the successful establishment of an Online Services account with OSC, including the creation of a … Password. Enrollment provides a User access to authorized online applications and services provided by OSC. “Enrollment …
https://www.osc.ny.gov/online-services/terms-serviceIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… State and certain local taxes are administered by the State Department of Taxation and Finance (DTF). As State tax … Case and Resource Tracking System (CARTS) Undistributed Taxes For temporary deposit of taxes and fees collected via … State and certain local taxes are administered by the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesState Comptroller DiNapoli Releases Audits
… – Use of Federal Funding for Election Technology and Security (Follow-Up) (2022-F-35) The Help America Vote Act of … Division of Homeland Security and Emergency Services – Cyber Incident Response Team (Follow-Up) (2023-F-8) In 2017, the Cyber Incident Response Team (CIRT) was created within the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… were not implemented. CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of … Individuals who are dual enrolled in the Empire Plan and Medicare have their prescription drug coverage under Empire Plan Medicare Rx. CVS Caremark, which contracted with Civil …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsX.4.A Identifying Information – X. Guide to Vendor/Customer Management
… whether the vendor is a local governmental entity in New York State. Customer ID – If this number is displayed, … of this Chapter. These designations can aid State agencies in executing and reporting on procurement and payment … Vendor Classifications SECTION OVERVIEW AND POLICIES In April 2017, SFS will activate the “classification” …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationXIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… entirety should be returned so the traveler (or his/her proxy) can attach the necessary documentation. Bulkload … Travel ( AC 160-S ). For online agencies where a proxy enters and submits a traveler’s expense report into SFS, the proxy must attach documentation completed by the traveler to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expenseDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… Thomas P. DiNapoli’s report on the State Fiscal Year (SFY) 2026 Enacted Budget and First Quarterly Financial Plans. The $34.3 billion gap is up $7 billion since the January release of the Fiscal Year … with changes made to terminate funding for climate, clean energy, and resiliency programs, many of which were …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029Opinion 94-15
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … and endowment moneys) GENERAL MUNICIPAL LAW, §§11, 39; ESTATES, POWERS AND TRUSTS LAW, §11-2.2; EDUCATION LAW, … not required for immediate expenditure, in special time deposit accounts in, or certificates of deposit issued by, a …
https://www.osc.ny.gov/legal-opinions/opinion-94-15State Comptroller DiNapoli Releases Audits
… Metropolitan Transportation Authority–Long Island Rail Road – Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up) (2023-F-10) In 2013, … over budget by $8.9 million and the contractor was behind schedule for the delivery of all 92 base cars by nearly three …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsOpinion 95-19
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Improper Uses (prepayment … System. The amount previously prepaid would be applied in reduction of the city's current retirement expense. … 317-a to that law, for the purpose of eliminating a lag in retirement contributions by participating employers in the …
https://www.osc.ny.gov/legal-opinions/opinion-95-19“Nation’s Report Card” Underscores New York’s Need for Academic Recovery
… ; and Kathleen Moore, “Regents: Individualized Plan for Every Child …
https://www.osc.ny.gov/reports/nations-report-card-underscores-new-yorks-need-academic-recovery