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Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… , Suffolk OTB [pdf] , and Western OTB [pdf] . Purpose of Audit The purpose of our audit was to assess the financial … Five regional OTB Corporations, formed pursuant to New York State Racing, Pari-Mutuel Wagering and Breeding law, are … pari-mutuel wagering on thoroughbred and harness horse races held at various racetracks in the State, as well as at …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014New Suffolk Common School District – Selected Financial Operations (2013M-197)
… was to evaluate selected District financial operations for the period July 1, 2011 through March 31, 2013. … comprises three elected members. Budgeted expenditures for the 2013-14 fiscal year are $946,175. Key Findings The … President stated the unexpended surplus fund balance was for cash flow purposes, none of the adopted budgets included …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mHerkimer County – Court and Trust Funds (2023-C&T-2)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through September 22, 2023. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Security Over Critical Systems
… services. ECMCC is recognized as a verified Level 1 Adult Trauma Center and serves as a regional hub for burn …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsState Agencies Bulletin No. 1659
… inform Agencies of the suspension of the Federal exclusion for qualified moving expense reimbursements from employee’s … the creation of a new Earnings Code that should be used for taxing moving expense reimbursements Affected Employees … on December 22, 2017 suspends the moving expense deduction for tax years beginning after December 31, 2017 through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1659-tax-withholding-moving-expenses-tax-year-2018Other Bulletin No. 11
… Purpose To explain OSC’s automatic processing of the 2010 salary increase Affected Employees SUNY Construction Fund … State Legislature authorize the payment of the 4% increase for the payroll periods for which payment is made in … agency review on 5/14/10 after processing of the automatic increases: NHRP709 Mass Salary Increase Exception Report This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-11-2010-salary-increase-suny-construction-fund-employeesCUNY Bulletin No. CU-652
… Purpose To provide agencies instructions for processing the 2019 CUNY Research Foundation Grant Payments for Summer Research Affected Employees CUNY instructional … and Deduction Information Grant payments are included as salary for retirement purposes and are subject to dues. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-652-2019-city-university-new-york-cuny-research-foundationState Agencies Bulletin No. 1735.2
… 1735.1 Purpose To provide agencies with instructions for the new Additional Pay Earnings Code to be used when an employee’s annual salary (including Location Pay) , converted to an hourly … in the five boroughs of New York City (NYC) whose annual salary (including Location Pay) may be less than the hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17352-minimum-wage-differential-annual-employeesState Agencies Bulletin No. 1735.1
… 1735.2 Purpose To provide agencies with instructions for the new Additional Pay Earnings Code to be used when an employee’s annual salary (including Location Pay) , converted to an hourly … in the five boroughs of New York City (NYC) whose annual salary (including Location Pay) may be less than the hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17351-minimum-wage-differential-annual-employeesHomeless Outreach Program at Penn Station, Grand Central, and Outlying Stations Within New York City
… the homeless at these MTA properties is a growing concern for MTA’s customers and staff, and sometimes presents law … a non- profit provider of homeless housing and services, for homeless outreach services on MTA railroad property, … counties. Pursuant to the contract, BRC is responsible for carrying out regular visits to the MTA properties to …
https://www.osc.ny.gov/state-agencies/audits/2019/07/23/homeless-outreach-program-penn-station-grand-central-and-outlying-stations-within-new-yorkCUNY Bulletin No. CU-618
… Purpose To provide agencies instructions for processing the 2018 CUNY Research Foundation Grant Payments for Summer Research Affected Employees CUNY instructional … and Deduction Information Grant payments are included as salary for retirement purposes and are subject to dues. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-618-2018-city-university-new-york-cuny-research-foundationCUNY Bulletin No. CU-307
… no step schedule will be increased by $800 provided the employee is in Active pay status on 9/18/07 and 9/19/07. The … to exceed the maximum amount of the range, provided the employee is in Active pay status on 9/18/07 and has earnings … Salary Increase. The report identifies all rows where the employee’s salary was automatically increased in an eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-307-salary-increases-employees-represented-professional-staffOpinion 93-16
… VOLUNTEER FIREFIGHTERS -- Service Award Program (credit for activities performed by local government employees during … AND PHRASES -- "Regularly Assigned Work Periods" (meaning for purposes of General Municipal Law, §217[f]) GENERAL … may not earn credit under a service award program for responding to fire alarms during their "regularly …
https://www.osc.ny.gov/legal-opinions/opinion-93-16State Comptroller DiNapoli Releases Municipal & School Audits
… balances did not agree with general ledger cash balances for 55 of 133 bank reconciliations. The supervisor also did … two months during the audit period to determine whether salary and wage increases from one paycheck date to the next paycheck date …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0NY State Comptroller DiNapoli Calls on Companies to Adopt Better Workers' Rights Policies
… fairly.” All of the proposals were co-filed with New York City Comptroller Brad Lander, on behalf of the New York City Retirement Systems, with the exception of Gannett. … unionized newsrooms and not bargaining in good faith. Amid news that additional employees have considered organizing …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-calls-companies-adopt-better-workers-rights-policiesState Comptroller DiNapoli Releases Municipal Audits
… and conduct an annual audit of the treasurer’s records. In addition, the board did not ensure the treasurer filed … recorded and reported the fines and fees we reviewed in an accurate and timely manner. During the audit period, … detailed procedures for procuring professional services in their procurement policy. Auditors also found officials …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 91-19
… fire districts to purchase apparatus and equipment for the extinguishment and prevention of fires. Although … There is no express or implied statutory authority for a fire district to make a gift of fire district property …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 96-20
… This opinion represents the views of the Office of the State Comptroller at the time it was … police department. Current Village Law, §8-800, however, is the successor statute to former section 188-a and covers … and that a police department formed under section 188-a is, for purposes of the abolishment provisions of section …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Opinion 88-43
… (reimbursement of sheriff's personnel account for General Municipal Law, §207-c salary payments) COUNTY SHERIFF -- Disability (reimbursement … self-insurance fund for General Municipal Law, §207-c salary payments) COUNTIES -- Fund Transfers (reimbursement of …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 90-2
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Contracts (with town library by … residents, or may grant moneys to the town library. We are in receipt of your letter asking whether a village may … entity under such terms and conditions as may be stated in the contract. Since section 256 authorizes a village to …
https://www.osc.ny.gov/legal-opinions/opinion-90-2