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State Police Bulletin No. SP-226
… are affected. Background Chapter 337 of the Laws of 2019 implements the 2018-2023 Agreement between New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-226-april-1-2022-2-salary-increase-state-police-employees-represented-newState Agencies Bulletin No. 2000
… purpose of this bulletin is to provide agencies with the schedule for payroll submission and the dates for … deadline is generally the last day of the payroll period (Wednesday). For agencies paid on a current basis, the … is generally the last day of the previous payroll period (Wednesday). Due to holidays and special processing, earlier …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2000-schedule-agency-payroll-submission-and-availability-reports-and-filesDiNapoli: State Missed Out on Over $180 Million in Medicaid Drug Rebates
… The state Department of Health can do more to control costs and … to under federal regulations, according to an audit by State Comptroller Thomas P. DiNapoli. DiNapoli’s office has … The state Department of Health can do more to control costs and …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-state-missed-out-over-180-million-medicaid-drug-rebatesCuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… Also, while the Department received $9,315 in foreign fire insurance (FFI) tax proceeds, the Department officers and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightVillage of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… Board of Trustees (Board) provide adequate oversight of electric utility services billing and collections? Audit … the Audit Area The Village provides municipal electric utility services to Village residential and … user fees. The Board should provide adequate oversight of electric utility services billing and collections to ensure …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5VI.3.A Overview – VI. Budgets
… Budget Transfers are the movements of authorized budget amounts from one appropriation to … governed by various State statutes, depending on the type of transfer being performed. State Statutes State Finance Law §51 governs the movement of budget authority for interchange transactions except as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewVillage of Rhinebeck – Claims Auditing (2025M-147)
… complete report – pdf] Audit Objective Did the Village of Rhinebeck (Village) Board of Trustees (Board) properly audit claims? Audit Period June … the Audit Area The claims audit is often the last line of defense for preventing unauthorized, improper or … Did the Village of Rhinebeck Village Board of Trustees Board properly audit …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147Hannibal Fire Company – Kartway Fundraising Activities (2024M-14)
… on fire company property to help ensure statutory compliance, establish accountability, safeguard the company’s … reports. As a result, the Board failed to ensure statutory compliance and establish basic financial controls or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/07/17/hannibal-fire-company-kartway-fundraising-activities-2024m-14Auburn Enlarged City School District – Building Access (S9-26-13)
… the Audit Area Building access controls are essential for enhancing security and enabling school officials to … facilities and maintain a safe and secure environment for students, teachers, staff and visitors. The District … additional secured entry points, which require a device for entry. Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/10/auburn-enlarged-city-school-district-building-access-s9-26-13Opinion 88-19
… and Duties (acceptance of gift to defray expenses of lawsuit) REFERENDUM -- Landfill (establishment of private … TOWN LAW, §§64(8), 65(1), 90: A town may not institute a lawsuit for the benefit of residents who are opposed to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Opinion 91-21
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … Cook v Stockwell , 206 NY 481; see also, Finn v City of New York , 282 NY 153; McCarthy v McGoldrick , 266 NY 199; and …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Opinion 89-42
… term United States Treasury bills issued in book-entry form, which are registered in the name of the village, under … Treasury bills are no longer offered in physical form and are available only in electronic ("book-entry") form (31 CFR 350.0[b]). Although no physical security is …
https://www.osc.ny.gov/legal-opinions/opinion-89-42State Agencies Bulletin No. 2207
… Purpose: The purpose of this bulletin is to inform agencies of the content information for the 2023 Form 1042-S. Affected … The purpose of this bulletin is to inform agencies of the content information for the 2023 Form 1042S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingServices to Workers Under the Worker Adjustment and Retraining Notification Act
… Notices received by the Department that were dated January 2019 through April 2022. We also considered Department … 2,752 Notices that were dated during the period January 2019 through April 2022, covering a reported 280,302 affected …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/services-workers-under-worker-adjustment-and-retraining-notification-actState Agencies Bulletin No. 2009
… to inform agencies of the content information for the 2021 Form 1042-S. Affected Employees All Nonresident Aliens … affected. Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2112
… Purpose The purpose of this bulletin is to inform agencies of the content information for the 2022 Form 1042-S. Affected … The purpose of this bulletin is to inform agencies of the content information for the 2022 Form 1042S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2112-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingSUNY Bulletin No. SU-357
… SEVIS reimbursement fee. Such payments are reportable on Form 1042-S and may be subject to nonresident alien tax … a Row Effective Date: Must be a date after hire date Form Version: W-4 2020 or Later Special Tax Withholding … the student has all required paperwork (i.e. SSN/ITIN and Form W-8BEN) The following Tax Treaty/Non-Resident Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-357-suny-nra-sevis-fee-reimbursementState Agencies Bulletin No. 2418
… Purpose: The purpose of this bulletin is to inform agencies of the content information for the 2025 Form 1042-S. Affected … The purpose of this bulletin is to inform agencies of the content information for the 2025 Form 1042S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2418-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2317
… Purpose: The purpose of this bulletin is to inform agencies of the content information for the 2024 Form 1042-S. Affected … The purpose of this bulletin is to inform agencies of the content information for the 2024 Form 1042S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2317-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingTown of Lockport – Fuel Inventory (2025M-54)
… Audit Objective Did the Town of Lockport (Town) Highway Superintendent (Superintendent) properly safeguard and account for fuel inventory? Audit Period January 1, 2023 … The Superintendent did not properly safeguard and account for fuel inventory The Superintendent also did …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54