Search

Opinion 91-52

… questions under the Commerce Clause (US Const, art 1, §8, cl. 3); the Privileges and Immunities Clause (US Const, art IV, §2, cl. 1) and the Equal Protection Clause (US Const, 14th …

https://www.osc.ny.gov/legal-opinions/opinion-91-52

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether BOCES is subject to the permissive referendum requirements of General Municipal …

https://www.osc.ny.gov/legal-opinions/opinion-2005-4

Division of Housing and Community Renewal Bulletin No. DH-134

… Purpose: The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing … 2023 and April 2024 retroactive increases to Location Pay and to provide instructions for payments not processed … The purpose of this bulletin is to inform the Division of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-134-april-2023-and-april-2024-retroactive-increases

Comptroller DiNapoli Releases Municipal Audits

… and the Oneida County Department of Social Services . “In today’s fiscal climate, budget transparency and … – Leave Accruals (Albany County) There is no procedure in place to verify that leave credits earned are in accordance with provisions in the collective bargaining …

https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1

State Agencies Bulletin No. 919

… Purpose To describe changes that are required to apply the proper taxation for employees who are receiving … To describe changes that are required to apply the proper taxation for employees who are receiving …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipend

State Agencies Bulletin No. 1118

… W-2. Affected Employees According to IRS Publication 15, Circular E for 2011, and the Instructions for Form W-2 (Wage …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1118-form-w-2-wage-and-tax-statement-calendar-year-2011

State Agencies Bulletin No. 1220

… 2012 Form W-2. Background According to IRS Publication 15, Circular E for 2012, and the Instructions for Form W-2 (Wage …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1220-form-w-2-wage-and-tax-statement-calendar-year-2012

DiNapoli: State Pension Fund Reaches Record High of $183.5 Billion

… in the midst of global volatility thanks to our talented investment staff and our diversified asset allocation.” The Fund is the third-largest public pension … 20 years, 80 percent of benefits have been funded from investment returns. Employer and employee contributions cover …

https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billion

IV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions

… receiving revenues to a fund through which disbursements will be or have already been made. These transfers are … receiving revenues to a fund through which disbursements will be or have already been made …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfers

State Agencies Bulletin No. 2048

… Purpose The purpose of this bulletin is to provide agencies with information regarding the outreach and escheatment of uncashed payroll checks for calendar year 2021. Affected Employees Employees with one … The purpose of this bulletin is to provide agencies with …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checks

Medicaid Program – Medicaid Payments to Medicare Advantage Plan Providers

… to enrollees. For dual-eligibles, Medicaid reimburses the plan providers for the enrollee’s Part C cost-sharing … Key Findings We reviewed selected Medicare Advantage plan contracts offered by Fidelis and WellCare and, based on …

https://www.osc.ny.gov/state-agencies/audits/2018/09/10/medicaid-program-medicaid-payments-medicare-advantage-plan-providers

SUNY System Administration Office – Selected Employee Travel Expenses

… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … most reasonable and economical method of travel ($4,821 in car service charges). Key Recommendation Recover the $200 …

https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expenses

Use of Federal Funding for Election Technology and Security

… from the 2018 Help America Vote Act Election Security Grant to enhance the security of the State’s election … systems. In 2018, the EAC made the HAVA Election Security Grant (HAVA Security Grant) available to help states improve and enhance election … from the 2018 Help America Vote Act Election Security Grant to enhance the security of the States election …

https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-security

State Agencies Bulletin No. 2197

… of the new chargeback process for direct-mailed 2023 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2023 form W-2 for employees, an agency chargeback journal must be … the postage costs for the mailing of their employees' 2023 Form W-2 Wage and Tax Statements. Agencies incur mailing …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargeback

March 2000: Handicapped Parking Education Program

… shall establish a handicapped parking education program for the purpose of providing education, advocacy and … laws. In order to fund this program the statute provides for imposition of a $30 mandatory surcharge for violations relating to handicapped parking spaces. This …

https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-program

Fund Financial Data – 2023 Financial Condition Report

… normally would be reported in the General Fund have been pledged or dedicated to other funds for repayment of debt or …

https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-data

NYS Common Retirement Fund Announces Third Quarter Results

… mortgages (27.6 percent), private equity (7.8 percent), real estate (6.6 percent), absolute return strategy (3.1 … portfolio of public and private equities, fixed income, real estate and alternative instruments and has consistently …

https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-results

DiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter

… 4.51%. “The equity markets had some difficult times in 2022, but the Fund posted positive results for the … quarter,” DiNapoli said. “Market volatility may persist in 2023, but the Fund remains well-diversified and built to … As of Dec. 31, the Fund had 43.49% of its assets invested in publicly traded equities. The remaining Fund assets by …

https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarter