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State Agencies Bulletin No. 2064
… Assistance program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to … whose Educational Assistance benefits, as identified on the report, either: Exceed $5,250; or Exceed $5,250 when … is considered the taxable amount and must be reported in PayServ through either Time Entry or the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2064-educational-assistance-benefits-2022Opinion 90-4
… property, serves as a significant portion of a drainage basin for a large portion of the village. You also indicate …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 92-22
… of owners of property located outside municipality in assessment review proceedings) PUBLIC OFFICERS AND EMPLOYEES … representing owners of property located outside village in assessment review proceedings) GENERAL MUNICIPAL LAW, … (d): The comptroller of a village which prepares its own assessment roll may maintain a private tax certiorari …
https://www.osc.ny.gov/legal-opinions/opinion-92-22State Agencies Bulletin No. 2186
… will utilize the reports from the Multi-Vendor Coordinator record keeper to calculate the 2024 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/2186-2024-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andState Comptroller DiNapoli Announces Municipal Audits
… The assessor granted exemptions without applications, renewal forms or supporting documentation and did not …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsApplying for Benefits – State Police Plan
… is the fastest filing method, by certified mail or by fax: Retirement Online — You can apply for a service (not … we will consider it as filed on the date it was mailed. Fax — To send by fax, please include your name, NYSLRS ID, phone number and the person or department you wish to reach. …
https://www.osc.ny.gov/retirement/publications/1518/applying-benefitsXI.12.C Surety Takeovers – XI. Procurement and Contract Management
… through contractual action by the contracting agency and notification to the Office of the State Comptroller (OSC) as … documented below, OSC will update the New York State Vendor File information for the defaulted contractor to route … the defaulted (original) contractor, not the surety vendor. CONTRACTS APPROVED BY OSC To obtain OSC approval of a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversDiNapoli: MTA Needs To Do More To Increase Procurement Efficiencies and Save Money
… Stock Strategy. As of May 2022, MTA had approximately 1,050 employees in Procurement Function, with one Chief … Long Island Rail Road and MTA Bus, stocked about $800 million in materials for these agencies still uses … however, did show that three MTA agencies that use car parts are using category management to negotiate a price …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-mta-needs-do-more-increase-procurement-efficiencies-and-save-moneyMonitoring the Green Innovation Grant Program
… Purpose To determine if the Environmental Facilities Corporation (Corporation) is effectively monitoring projects awarded under the Green Innovation Grant … The Corporation is a public benefit corporation whose environmental initiatives extend both financial and technical …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/monitoring-green-innovation-grant-programSUNY Bulletin No. SU-339
… provides employee earnings by Dept ID for the calendar year entered. If the query produces multiple rows for an employee, the earnings from each row must be combined, … the “two-year look back” salary. When this query prompts for: Calendar Year – Enter 2021 Minimum Elect Date – Enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-339-two-year-look-back-tier-6-suny-optional-retirement-planCincinnatus Fire District – Board Oversight (2025M-77)
… prevent fraud and misuse of funds. This is accomplished, in part, by monitoring financial and inventory records, … had 580 assets totaling approximately $2.2 million on its inventory record and insurance policies. Audit Summary … ensured that annual financial reports (AFRs) were filed in a timely manner, the Board did not: Ensure that District …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77Sayville Fire District – Claims Audit (2026M-18)
… that tax dollars are spent properly, efficiently and in the best interests of taxpayers. Auditing claims also … proper audit, or they contained one or more discrepancies. In addition, none of the 365 claims had proper budget account … C includes our comment on an issue that was raised in the District’s response letter. We conducted this audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/03/sayville-fire-district-claims-audit-2026m-18Town of Amherst – Information Technology (2025M-120)
… servers out of 272 devices reviewed were not included in the Town’s inventory list. Without proper IT inventory … with our recommendations, and their response is included in Appendix B. We conducted this audit pursuant to Article V, … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/town/2026/07/17/town-amherst-information-technology-2025m-120Town of Union Vale - Payroll (2018M-31)
… payments. Key Findings The Town overpaid $134,658 in payroll, leave and health insurance payments. The health … action. Appendix B includes our comments on issues raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31York College – Time and Attendance Practices for Public Safety Staff
To determine whether York College had adequate controls over the time and attendance of Public Safety employees to provide reasonable assurance that they worked
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/york-college-time-and-attendance-practices-public-safety-staffTown of Horseheads – Information Technology (2025M-109)
… Unmanaged user accounts are potential entry points for attackers and other unauthorized individuals, and if … a robust cybersecurity control environment, which is vital for effective and responsible governance, and helps safeguard … The Board and Town officials did not: Adequately manage all network and local user accounts, Enter a written …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109Town of New Hudson – Transparency of Fiscal Activities (S9-25-34)
… complete report – pdf] Audit Objective Did the Town of New Hudson (Town) Board (Board) conduct or provide for an … and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law).In addition, the … Did the Town of New Hudson Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-new-hudson-transparency-fiscal-activities-s9-25-34Highland Central School District – Financial Condition (2013M-358)
… and Plattekill in Ulster County. The District is governed by the Board of Education which is responsible for managing … and a decline in the general fund balance. District relied on its general fund to subsidize operations of the school … a formal budget process. Business Administrators employed by the District during our audit period were permitted to use …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358COVID-19 Relief Program Tracker
… most severely impacted by the COVID-19 pandemic. The tracker explains when each funding stream or program was … and how much has been received and spent to date. The tracker will be updated quarterly and will be expanded over … federal funding directly. Executive Branch agencies may report different “spending” values that reflect stages of …
https://www.osc.ny.gov/reports/covid-relief-program-trackerOverview – Improving the Effectiveness of Your Claims Auditing Process
… this guide as a resource for those governing bodies and officials who are responsible for the audit of claims. It … in this guide will be valuable to new board members and inexperienced claims auditors. This guide provides a … districts, counties, fire districts, libraries, towns and villages and pertinent legal references. Appendix B lists …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overview