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XVI.3.K Interim Reporting – XVI. Financial Reporting
… unusual, or infrequently occurring items; (b) significant effects of changes in accounting principles or practices from … estimates that are material to the interim period and the effects of any adjustments made to prior interim periods in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingDetermination of Residency for Tuition Purposes (Follow-Up)
… Proof of domicile includes, but is not limited to, voter registration, driver’s license, State tax return, proof of property ownership, and vehicle registration. In order to be considered a State resident, … for a 12-month period immediately preceding the date of registration. The campus’ initial determination of residency …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followState Agencies Bulletin No. 2091
… 2023. An additional deferment is also available to CUNY (NYT TDA code 414 only) employees qualifying for the 15year … reaches the maximum annual contribution limit based on the criteria mentioned in ‘ Background’ section above. … . The effective date, labeled as the Deduction Begin Date on the Savings Plans panel, should always be the first day of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2229
… Loc Pay - 8 hour (LCA) $2477.80 Seas Loc Over 1520 - 8 hr. (LCB) $1.63/hour Seasonal Loc Pay - 7.5 hrs. (LCC) $2477.80 Seas Loc Over 1425 - 7.5 hr (LCD) $1.74/hour Seas Loc Pay Mid Hudson-8 hr. (LCE) $1202.46 Seas LOC Mid Hud over 1520 8hr (LCF) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2229-fiscal-year-2024-2025-increase-seasonal-location-pay-and-seasonalState Agencies Bulletin No. 2185
… 2024. An additional deferment is also available to CUNY (NYT TDA code 414 only) employees qualifying for the 15-year … reaches the maximum annual contribution limit based on the criteria mentioned in ‘ Background’ section above. … . The effective date, labeled as the Deduction Begin Date on the Savings Plans panel, should always be the first day of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaCUNY Bulletin No. CU-805
… Purpose: The purpose of this bulletin is to provide the City University of New York instructions … Background: The Health Benefits Buy-Out Waiver Program is authorized under IRC Section 125 and administered under … City health benefits when other non-City group coverage is available. The employee must complete the Health Benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-805-city-university-new-york-cuny-health-benefits-buy-outMedicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… status of the 11 recommendations made in our initial audit report, Medicaid Managed Care Organization Fraud and Abuse Detection (Report 2014-S-51 ). Background Medicaid managed care … status of the 11 recommendations made in our initial audit report Medicaid Managed Care Organization Fraud and Abuse …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followSafety of Seized Dogs (Follow-Up)
… public safety; does not have an official identification tag while not on the owner’s premises; or is licensed but not … including peeling paint, undersized cages, a leaking roof, and recently expired food. We also found nine seized …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followCUNY Bulletin No. CU-852
… for processing the CUNY Health Benefits Buy-Out Waiver Program. Affected Employees: All employees of the City … are eligible to participate in the Health Benefits Buy-Out Waiver Program are affected. Background: The Health Benefits Buy-Out Waiver Program is authorized under IRC Section 125 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-852-city-university-new-york-cuny-health-benefits-buy-outCounty of Oneida – County Clerk (2025M-110)
… Did the Oneida County County Clerk Clerk properly collect and deposit funds and remit …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110Spencerport Central School District – Employee Benefits (2025M-65)
… separation and unused leave payments? Audit Period July 1, 2023 – May 16, 2025 Understanding the Audit Area In addition to … authorized and accurate before making payment. From July 1, 2023 through January 31, 2025, District officials made …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65Montauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… Fire Commissioners (Board) pay Advanced Life Support (ALS) employees only the amounts to which they were entitled? Audit … of $510,000. Audit Summary The Board did not pay ALS employees only the amounts to which they were entitled. The … The Board did not pay ALS employees only the amounts to which they were entitled The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Department of Transportation Bulletin No. DOT-47
… Employees Association (CSEA), employees assigned to winter maintenance shifts which require them to change their … Inconvenience Pay for the same period of the employee’s winter maintenance shift. Effective Dates: The FY 2025-2026 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-47-fiscal-year-2025-2026-shift-lump-sum-payment-winter-maintenanceDepartment of Transportation Bulletin No. DOT-45
… Employees Association (CSEA), employees assigned to winter maintenance shifts which require them to change their … Inconvenience Pay for the same period of the employee’s winter maintenance shift. Effective Dates: The FY 2024-2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-45-fiscal-year-2024-2025-shift-lump-sum-payment-winter-maintenanceDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… for services to help them remain independent and out of nursing homes, but the Office for the Aging isn’t doing … New Yorkers access a range of specialized, non-medical in-home and other services, including home health aides, home-delivered meals, nutrition …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsComptroller DiNapoli Releases School Audits
… contributions. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Lawrence Union Free School District – Financial Management (Nassau County) …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Announces New Corporate Agreement to Disclose Political Spending
… today announced that NiSource Inc. (NYSE: NI) has agreed to disclose its corporate political contributions in the wake … announced that they are calling on several other companies to adopt transparency regarding their corporate political … spending, the ruling left the door open for investors to demand information on how and where our money is being …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-new-corporate-agreement-disclose-political-spendingDiNapoli Calls on Aetna to Disclose Corporate Political Spending
… Comptroller Thomas P. DiNapoli today urged Aetna Inc. to report the corporate funds it spends on political … fully disclose its political spending will be subject to a shareholders’ vote on Friday, May 15 at the Fortune 500 … on corporate political spending,” DiNapoli said. “We need to know whether Aetna is using our investment in ways that …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-calls-aetna-disclose-corporate-political-spendingCUNY Bulletin No. CU-703
… OSC Actions OSC has activated General Deduction Codes 634 (NYT Arrears Before Tax) and 647 (NYT Prior Service After Tax) … the employee is enrolled in NYCTRS (Plan 7S) as "Elect" on the retirement plan page prior to adding the arrears … are required to enter Deduction transactions into PayServ on the General Deduction Data page using the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-703-new-retirement-arrears-deduction-codes-members-new-york