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Opinion 94-30
… of the City of New York are required to remit to the Commissioner of Taxation and Finance $160 of the $165 … order to balance the State budget. It is evident from the legislative record that the Legislature inadvertently failed … which were omitted from a statute. Where, however, the legislative intent is clear, words obviously omitted by …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Opinion 94-22
… that bear on the issues discussed in the opinion. BUSINESS IMPROVEMENT DISTRICTS -- Assessments (custody, control and … 980-l: Charges imposed on behalf of a town business improvement district are under custody and control of, and … ask whether the charges imposed on behalf of a business improvement district may be turned over to, and be controlled …
https://www.osc.ny.gov/legal-opinions/opinion-94-22XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… and disclosing uncollected tax revenues is included in Section 4.B - Tax Revenues of this Chapter. Leases - … into. The accounting for revenue leases is included in Section 4.O – Intangible Right-to-use Assets of this … policy for recording Federal grant revenues is included in Section 4.C - Federal Grant Accruals of this Chapter. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsState Agencies Bulletin No. 2289
… purpose of this bulletin is to provide agency instructions for processing the 2024 CSEA ASU Work-Related Clothing … Relations (OER) memorandum dated 10/11/2024 provides for a Work-Related Clothing Allowance. Effective Dates: The … and who returns on or before 03/31/2025 is eligible for the payment upon the return from leave. Note: Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2289-2024-csea-work-related-clothing-allowance-asu-employees-representedSelected Aspects of the Minority- and Women-Owned Business Enterprises Program
… a statewide program to assist the development of MWBEs in accordance with Article 15-A of the New York State … the Governor and the Legislature actual MWBE participation in State contracts. Preparing and maintaining an updated … of 20 MWBEs we examined were not accurate. For example, in October 2013, an MWBE was sold to a new owner who renamed …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programDetermination of Residency for Tuition Purposes
… residency determinations for students and thus charging the correct tuition rates. The audit covers the period from … September 2019. About the Program The State University of New York (SUNY) is the largest comprehensive system of … Policy requirements; and, in fact, some campus officials were not even aware that there was a policy that applied to …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesState Agencies Bulletin No. 2425
… of the Fiscal Year 2025-2026 Increase to Seasonal Location Pay and Seasonal Location Pay Mid-Hudson. Affected Employees: Seasonal employees in … employees, provides for an increase to Seasonal Location Pay and Seasonal Location Pay Mid-Hudson rates of payment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2425-fiscal-year-2025-2026-increase-seasonal-location-pay-and-seasonalCUNY Bulletin No. CU-454
… for the 2013 United Way of CUNY Campaign will begin in paychecks dated January 10, 2013 United Way of CUNY … Agencies will not manually enter these transactions in PayServ. An electronic file will be created and sent to OSC to insert a row in the General Deduction page to initiate the deduction. For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-454-2013-united-way-cuny-campaignTown of Ridgeway – Health Insurance Benefits (2025M-95)
… insurance benefits to current and former town officials in accordance with New York State General Municipal Law (GML) … associated with the health insurance benefit are paid in accordance with the town’s policies. The Town paid $456,338 in health insurance premiums to provide benefits to …
https://www.osc.ny.gov/local-government/audits/town/2026/03/13/town-ridgeway-health-insurance-benefits-2025m-95State Agencies Bulletin No. 2387
… Clothing Allowance for employees in the title of Racing Inspector. Agency Actions: To pay the 2025 ASU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2387-2025-csea-work-related-clothing-allowance-asu-employees-representedCUNY Bulletin No. CU-434
… for the 2012 United Way of CUNY Campaign will begin in paychecks dated January 12, 2012 United Way of CUNY … Agencies will not manually enter these transactions in PayServ. An electronic file will be created and sent to OSC to insert a row in the general deduction page to initiate the deduction. For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-434-2012-united-way-cuny-campaignThousands of State Computers and Other IT Devices Unaccounted for or Stored With Lax Security
… stored on these devices,” DiNapoli said. “The findings in this audit are very concerning and the agency needs to overhaul its operations.” ITS was created in 2012 to centralize IT services for state executive agencies. In addition to overseeing the state’s IT services and …
https://www.osc.ny.gov/press/releases/2025/02/thousands-state-computers-and-other-it-devices-unaccounted-or-stored-lax-securityState Comptroller DiNapoli Releases Municipal & School Audits
… funds and could not demonstrate that $8 million held in seven of these reserves was reasonable or needed. In addition, the board and district officials did not adopt a … exceeded the 4% statutory limit by $1.4 to $2.1 million. In addition, a tax certiorari reserve was improperly funded …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… District , Oswego County Board of Cooperative Educational Services , Roslyn Union Free School District and the Sag … audit, please contact Brian Butry at 518-474-4015 or email: [email protected] . Amherst Central School … (Allegany County) Although the board adopted a procurement policy that required obtaining competition for purchases not …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… School District , Hammondsport Central School District , Putnam Northern Westchester Board of Cooperative Educational … 2014-15. The district appropriated $2.4 million in fund balance as a financing source in the annual budgets for … $1.1 million in the agency fund’s group health insurance account and $429,000 in excessive reserves over these years. …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases State Audits
… Education Services Corporation: Tuition Assistance Program Wagner College (2015-T-3) Auditors determined Wagner was overpaid $97,947 because school officials … requirements and three students who were not enrolled at Wagner for the semesters in question. Higher Education …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsDiNapoli: MTA Budget Continues to Face Serious Risks
… billion cost. While it is the largest capital program in the MTA’s history (costing 62 percent more than the … 2015-2019 program), not all sources of capital funding are in place. The federal government, for example, will need to approve congestion pricing, which is expected to begin in early 2021 and generate $15 billion for the capital …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksCredit for Military or Additional Service – Special 20- and 25-Year Plans
… about purchasing military service, please contact us . For military service requests, attach/include a copy of … credit for previous public employment at no cost. Contact us for more information or to verify whether your previous … options carefully before making your decision, and contact us with any questions you may have. For reinstatement to an …
https://www.osc.ny.gov/retirement/publications/1517/credit-military-or-additional-serviceCredit for Military or Additional Service – State Police Plan
… about purchasing military service, please contact us . For military service requests, attach/include a copy of … credit for previous public employment at no cost. Contact us for more information or to verify whether your previous … options carefully before making your decision and contact us with any questions you may have. For reinstatement to an …
https://www.osc.ny.gov/retirement/publications/1518/credit-military-or-additional-servicePayroll Improvement Project Bulletin No. PIP-015
… to provide the updated Form AC 2772 (Direct Deposit Form for NYS Employees, rev 01/21) that must be used after Go … March 15, 2021. The newest AC 2772 (rev 01/21) is required for all direct deposit transactions entered after that date, … only one Direct Deposit record upon conversion to v 9.2. For employees with multiple jobs, all payroll deposits will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-015-direct-deposit-updated-business-process-and-ac-2772