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City of Dunkirk – Budget Review (B24-1-10)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10State Police Bulletin No. SP-130
… code to be used to pay the new Expertise Pay payment. EXP (Expertise Pay SP BU62) For eligible employees who are in … in an eligible status on 11/1/10, OSC will insert a new EXP row onto the Additional Pay page with the following … The following Control-D report will be available for agency review after processing of the Expertise Pay ( EXP ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-130-2010-state-police-expertise-payMadrid-Waddington Central School District - Claims Audit Process (2019M-1)
… $886,642 and found the claims auditor did not audit two claims totaling $251,601 for health insurance and Medicare reimbursement. In addition, two claims totaling $17,848 were improperly paid prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Town of Wawarsing - Financial Oversight of Select Activities (2018M-239)
… report - pdf] Audit Objective To examine the adequacy of internal controls over selected financial activities to … clerk) paid a vendor, who is a relative, a double payment of $86,154. The former account clerk did not reimburse the … To examine the adequacy of internal controls over selected financial activities to …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… [read complete report - pdf] Audit Objective Determine whether claims were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mUtica City School District - Payroll (2018M-175)
… to the work performed. Manual adjustments for fingerprint time clock system entries were not adequately supported or … manual adjustments for missed punches into the fingerprint time clock system are documented and approved by supervisors. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… – pdf] Audit Objective Did the East Norwich Volunteer Fire Company Number 1 (Company) officials adequately monitor fuel inventory for … Did the East Norwich Volunteer Fire Company Number 1 Company officials adequately monitor fuel …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringDiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… proposals at Tesla Inc., Wells Fargo and Co., and Chipotle Mexican Grill Inc. Greenhouse gas emissions target …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesCUNY Bulletin No. CU-581
… in the memorandum dated 8/4/2016 from Carmelo Batista, Jr., eligible NYSNA employees should receive a pay raise. … is provided in the memorandum issued by Carmelo Batista, Jr. on 8/4/2016. Agency Actions CUNY must submit the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-581-2017-general-salary-increase-new-york-state-nursesState Agencies Bulletin No. 914
… withholding of Social Security and Medicare taxes for employees receiving a military stipend. Affected … military stipend payments made to employees in active duty for more than 30 days are to be treated as wages, subject to … impact on the taxation of wages paid prior to that date. For additional information, please refer to IRS Publication …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsState Agencies Bulletin No. 1107
… a “Lifeguard” title. Bargaining Unit 68, and be either a full or part-time annual employee. Employees must have been … the employee’s part-time on the eligibility date. Eligible full-time employees on Sick Leave at 50 percent pay on the eligibility date are entitled to the full payment. Eligible part-time employees on Sick Leave at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1107-2011-uniform-cleaning-and-maintenance-allowance-lifeguardsState Agencies Bulletin No. 1533
… Purpose To notify agencies of the 2017 maximum salary limit for members of TIAA (Plan Type 7Z) in Tiers 1 through 5. … Section 415 of the Internal Revenue code, which provides for dollar limitations on benefits and contributions under … (C), and 408 (k) (6) (D) (ii) will increase to $270,000 for the 2017 calendar year. Affected Employees Employee who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1533-maximum-salary-limit-teachers-insurance-and-annuity-tiaa-retirementState Agencies Bulletin No. 1451
… Purpose To notify agencies of the 2016 maximum salary limit for members of TIAA-CREF (Plan Type 7Z) in Tiers 1 through 5. … Section 415 of the Internal Revenue code, which provides for dollar limitations on benefits and contributions under … (k) (3) (C), and 408 (k) (6) (D) (ii) remains at $265,000 for calendar year 2016. Affected Employees Employee who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1451-maximum-salary-limit-tiaa-cref-retirement-tiers-1-through-5-plan-typeOpinion 95-27
… education paid to a school district as a result of a court order or judgment will be barred unless the court order or judgment and other required data are filed with the State Comptroller within one year of the date of the order or judgment. You ask whether the provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Opinion 91-9
… board of estimate) MUNICIPAL FUNDS -- Budget Procedures (increase in items by city council in city of the second … class - budget items) CITIES -- City Council (authority to increase budget items) -- Powers and Duties (supersession of … which is governed by Second Class Cities Law, §75 may not increase any item in the annual estimate submitted by the …
https://www.osc.ny.gov/legal-opinions/opinion-91-9Motor Vehicle Theft and Insurance Fraud Prevention Program
… has complied with Article 36-A of the State Executive Law for revenues received by and expenditures made from the Motor … Insurance Fraud Prevention Fund and from any other source for purposes of the Motor Vehicle Theft and Insurance Fraud … of these crimes by developing and providing funding for programs that support specialized law enforcement units …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programState Agencies Bulletin No. 2301
… Board of Education Retirement System (NYCBERS) for the 2025 plan year is $20,958.00. Affected Employees: Tier 6 … The limit increases each year based on the Consumer Price Index on December 31 of the previous year. The 2025 OT limit is $20,958.00. Effective Dates: Effective for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2301-2025-tier-6-overtime-limit-new-york-city-retirement-systemsDiNapoli: Tesla Investors Should Vote Against Musk's Trillion Dollar Pay and Director Nominees
… Nov. 6 Annual Meeting, citing their failure to provide independent oversight and accountability. DiNapoli also … pay proposal is not pay for performance — it’s pay for power. Musk has proven to be distracted by his many outside … said Tesla’s Board of Directors has failed to provide the independent oversight and accountability that shareholders …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-tesla-investors-should-vote-against-musks-trillion-dollar-pay-and-director-nomineesDiNapoli: Administrative Streamlining Can Strengthen Fragmented NYC Child Care Programs
… need. “The rising cost of child care, especially for children under five, is a major affordability issue facing … parents to choose between working and taking care of their children,” DiNapoli said. “Governor Hochul’s recently … to provide services to tens of thousands of additional children across the state in the next two years and grow over …
https://www.osc.ny.gov/press/releases/2026/01/draft-dinapoli-administrative-streamlining-can-strengthen-fragmented-nyc-child-care-programsFull- and Part-Time Service Credit – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… for ERS Tier 1 members under Sections 75d and 75e Full and PartTime Service Credit …
https://www.osc.ny.gov/retirement/publications/1502/full-and-part-time-service-credit