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State Police Bulletin No. SP-245
… Purpose: The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing of … The purpose of this bulletin is to inform the Division of State Police of OSCs automatic processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-245-2024-holiday-bonus-payment-eligible-employees-state-policeDiNapoli: Former Dannemora Official Charged With Falsifying Time Sheets Attempting to Beef Up Retirement Benefits for Some Correction Officers
… The former mayor of the Village of Dannemora was charged with falsifying time … The former mayor of the Village of Dannemora was charged with falsifying time …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-former-dannemora-official-charged-falsifying-time-sheets-attempting-beef-retirement-benefitsMiddletown Employee Charged With Theft
… Orange County District Attorney David M. Hoovler and the New York State Police announced the arrest of Thomas McKelevey, 70, of Middletown for allegedly stealing nearly $90,000 from the City of Middletown by claiming overlapping hours on his … Orange County District Attorney David M Hoovler and the New York State Police announced the arrest of Thomas …
https://www.osc.ny.gov/press/releases/2021/12/middletown-employee-charged-theftSelected Financial Management Practices
… Purpose To determine whether the New York State Olympic Regional Development Authority (ORDA) has established adequate controls over the following financial management functions: cash and grant … payroll, and financial planning and budgeting. The audit covers from April 1, 2010, through September 26, …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesAccounts Payable Advisory No. 37
… credit card charges within 30 days of the payment of the Citibank bill (see the Guide to Financial Operations (GFO), …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsTown of Rosendale – Financial Operations (2015M-38)
… Purpose of Audit The purpose of our audit was to review selected Town financial operations for the period January 1, 2013 through April 3, 2014. Background … The purpose of our audit was to review selected Town …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38State Agencies Bulletin No. 2432.1
… the applicable catch-up contribution limit. Pursuant to IRS IR-2025-67, released on November 13, 2025, this catch-up … contribution limit was increased to $11,250.00 for 2026. Beginning January 1, 2026, Section 603 of the SECURE 2.0 Act requires that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24321-403b-and-457-plan-contribution-changes-resulting-federal-secure-20-actFuel and Services
… Purpose The objectives of our examination was to determine whether … procurements, paid appropriate prices, and received the quality and quantity of goods and services it procured … The objectives of our examination was to determine whether …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesDivision of Housing and Community Renewal Bulletin No. DH-139
… Purpose: The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s … The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-139-april-2025-increases-location-pay-eligible-employeesOther Bulletin No. 65
… Purpose The purpose of this bulletin is to inform the State University Construction Fund of OSC’s automatic … The purpose of this bulletin is to inform the State University Construction Fund of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-65-april-2021-and-2022-suny-construction-fund-scf-managementSupplemental Payments to Executive Employees
… has a formal supplemental compensation program and whether the payments under the program were warranted and justified. The audit covered the period January 1, 2012 through January … has a formal supplemental compensation program and whether the payments under the program were warranted and justified …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesState Agencies Bulletin No. 2017
… Purpose: As we approach the beginning of the new State fiscal year on April 1st, OSC would like to provide notice of the possible impact to paycheck distribution and release of … As we approach the beginning of the new State fiscal year on April 1st OSC would like to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2017-paycheck-distribution-april-7-2022-institution-cycle-paychecksTown of Shawangunk - Sewer District Charges (2018M-122)
… complete report - pdf] Audit Objective Determine whether the Town properly charged the New York State Department of Corrections and Community … Supervision (DOCCS) for sewer services. Key Findings The Town: Did not have a written agreement or basis for rates … Determine whether the Town properly charged the New York State Department of …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122State Agencies Bulletin No. 346
… Purpose To explain the procedure for the annual review of employees who claim to be exempt from … State tax-exempt status to file a new IT-2104-E, annually. The W-4's and IT-2104E's for the current year's exemption are … To explain the procedure for the annual review of employees who claim to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/346-claiming-exempt-federal-and-state-withholdingOpinion 2001-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a village may pay an individual who is subject to the maximum hourminimum overtime wage provisions of the federal Fair Labor Standards Act …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Operational Advisory No. 33
… : GFO Updates – Postage/Shipping account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for the … The Office of the State Comptroller OSC has updated the guidance for the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesState Agencies Bulletin No. 421
… Purpose To explain the use of the new Earnings Code LOM (Location Other Amount) for … principle place of employment or official station is in the five boroughs of NYC, (Bronx, Kings, NY City, Queens and … To explain the use of the new Earnings Code LOM Location Other Amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/421-new-earnings-code-location-payState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Beaver River Central School District , Clymer Central … School District , Pittsford Central School District and the Renaissance Academy Charter School of the Arts . State Comptroller DiNapoli has made it a priority …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 1179
… Purpose To inform agencies of the procedures for the payment of Location Pay, Location Pay Mid-Hudson, … employees. Affected Employees Seasonal employees who meet the eligibility criteria in M/C Bargaining Unit 06 Background … To inform agencies of the procedures for the payment of Location Pay Location Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1179-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalNY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion
… New York State Comptroller Thomas P. DiNapoli today at the Investor Summit on Climate Risk at the United Nations announced a $2 billion increase to the New York State Common Retirement Fund's (Fund) low … New York State Comptroller Thomas P DiNapoli today at the Investor Summit on Climate Risk at the United Nations …
https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billion