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State Agencies Bulletin No. 2399
… No. 1256 ) Effective April 2013, employee contribution rates are based on an employee’s annual wage, as required by … salary not in PayServ. Employee Contribution Rates: Wages Contribution Rate $45,000.00 or less 3% … effective in Administration paychecks dated February 11, 2026, and Institution paychecks dated February 19, 2026. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2399-2026-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andState Agencies Bulletin No. 2303
… will utilize the reports from the Multi-Vendor Coordinator record keeper to calculate the 2025 two-year look back contribution rates. * *The Multi-Vendor Coordinator, TIAA will provide a report to each campus/agency … compensation has not been provided to the Multi-Vendor Coordinator, the campus/agency must ensure they have captured …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-2025-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… quotes and consider various investment options, in place of basic savings or checking accounts, they may earn more investment earnings on available surplus funds, which ultimately can benefit … on the District’s bank accounts were competitive. During our 25-month audit period, the District earned $114 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Comptroller DiNapoli and Attorney General Underwood Announce Sentencing of Queens Pharmacy Owner for Stealing More than $1.5 Million from Medicaid
… located in Queens before re-locating to its current location in Lynbrook, NY, for defrauding the New York State … arrangement with a former employee of Nassau University Medical Center (NUMC) who, earlier in the investigation, … an iPad, and free meals. State law strictly prohibits all medical providers, including pharmacies, from paying or …
https://www.osc.ny.gov/press/releases/2018/07/comptroller-dinapoli-and-attorney-general-underwood-announce-sentencing-queens-pharmacy-ownerIX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… a refund check was deposited via Refund of Appropriation (ROA) OR the corresponding chartstring where expenditures have … through the normal draw process). The voucher ID of the ROA or the journal ID that was used to deposit the …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsCUNY Bulletin No. CU-736
… A Consent Determination has been entered and filed on February 14, 2022, between the Comptroller of the City of … PT1 and SP1, must be manually calculated and reported by the agency using Earnings Code AJR in Time Entry. The … Retired, or Deceased will be automatically cancelled by OSC with the exception of percentage-based dues and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-736-cuny-painter-and-supervisor-painter-retroactive-rateOpinion 2006-6
… -- Compensation (leave of absence) GENERAL MUNICIPAL LAW §92(1): A town board may not grant a leave of absence to … town board pursuant to section 92 of the General Municipal Law. 1 Section 92(1) of the General Municipal Law provides that the governing board of certain entities, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6DiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… The New York State Department of Environmental Conservation (DEC) should improve oversight and enforcement of compliance with the state’s dam safety regulations to … that way,” DiNapoli said. “The New York State Department of Environmental Conservation can take steps to improve its …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesDiNapoli Audit Finds MTA Needs to Strengthen Extreme Weather Preparations
… & Tunnels (B&T), NYC Transit Department of Buses (Transit Bus), and MTA Bus Company (MTA Bus) need to improve their preparations for extreme weather … Bridges Tunnels BT NYC Transit Department of Buses Transit Bus and MTA Bus Company MTA Bus need to improve their …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-audit-finds-mta-needs-strengthen-extreme-weather-preparationsOpinion 89-26
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure (applicability to fire districts) … is authorized to promulgate a form of annual statement of financial disclosure for its officers and employees, but if … or employees of the fire district complete and file annual financial disclosure statements. You ask whether fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Kingston Housing Authority – Board Oversight (2020M-103)
… job duties. Each user should have a unique user name and password. Authority officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Hudson City School District – Grant Administration (2013M-324)
… Background The Hudson City School District is located in Columbia County. The District is governed by the Board of … grant programs. The District expended more than $79,400 on grant-related expenditures that either were not approved, … disbursements and that such disbursements are made in accordance with the grant requirement guidelines. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Town of Hume – Financial Management (2014M-333)
… February 11, 2015. Background The Town of Hume is located in Allegany County and has a population of approximately … approximately $1.1 million. Key Findings The Board relied on fund balance to finance part of the Town’s operations, reducing unexpected surplus funds in the general fund from more than $304,500 as of January 1, …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Town of North Salem - Agricultural Exemptions (2018M-194)
… exemptions for rented agricultural parcels with $40,028 in assessed value that did not meet the woodland eligibility … granted even though the 10-year exemption term had expired in 2013. Did not grant an exemption credit totaling $2,168 in assessed value on one property because the exemption …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Opinion 2007-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … for elected officials) STATE COMPTROLLER -- Reporting to (by employers for “days worked” by elected officials) … may record time actually spent by the elected official to perform an official duty, but may not record blocks of …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… within the Town, because she mistakenly used an inaccurate pro rata allocation formula. The bookkeeper combined all FFI … and relevant case law, the bookkeeper should have used a pro rata allocation formula to calculate the FFI tax proceeds … As a result, the Department received $681 more than its pro rata share and the Company received $4,076 less than its …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Opinion 91-64
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … your inquiry regarding transportation contracts which were let by a school district during the 1989-1990 school year. It … transportation contracts, each for a separate route, are let to the same individual and neither of such contracts so …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed an audit of the Town of Hume , Town of Marilla , Village of … (Ontario County) The board did not conduct an annual audit of the clerk-treasurer’s books and reports. Village … Thomas P DiNapoli today announced his office completed an audit of the Town of Hume Town of Marilla Village of Round …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2CUNY Bulletin No. CU-773
… purpose of this bulletin is to provide agency instructions for processing the City University of New York (CUNY) 2023 … Brotherhood of Teamsters, Local 237, provides for uniform allowance payment to eligible employees. In … have been in Assistant College Security Director title for at least 3 months prior to November 1. $600.00 Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-773-cuny-2023-managerial-uniform-allowance-paymentAccounts Payable Advisory No. 65
… Subject : Adjusting the Scheduled Due Date Guidance : Agencies should only override the system calculated Scheduled Due Date on an exception basis. It may be necessary to override the calculated Schedule Due Date in special circumstances such as lapsing, fiscal …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/65-accounts-payable-advisory-no-65