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Opinion 96-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. IMPROVEMENT DISTRICTS -- Property (use of proceeds from sale of) WATER DISTRICTS -- Property (use of … may use the excess proceeds from sale for the construction of a new town hall or whether special legislation is …
https://www.osc.ny.gov/legal-opinions/opinion-96-16IX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… The procedures that follow pertain to the refund or return of federal funds to the US HHS due … . This process should not be used for awards that are open for draws and returns via the Payment Management System … will be processed through PMS, and if the intent is for a refund to be issued separate from the normal draw process, …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsIX.7.E Disaster Assistance – IX. Federal Grants
… by Agencies Recovery - Planned activities as approved by FEMA The Project Costing (PC) and Commitment Control (KK) … activity. Agencies will complete a COA Change Request Form (tab Proj_Act) and submit it with the new HelpDesk … a disaster by the Federal Emergency Management Agency (FEMA), State Agencies, DHSES and FEMA determine what work …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceState Agencies Bulletin No. 2167
… purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left unchecked for others. Affected … Instructions for Form W-2 require that the Retirement Plan checkbox in Box 13 be checked for every employee who is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2167-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2023Local Government – 2022 Financial Condition Report
… $1.4 billion (47.5 percent) and fire districts, which are the class most dependent on real property taxes, received … rate of inflation, with some exceptions, though each local government’s tax cap calculation involves a multi-step … a number of operational changes, as local governments closed public buildings, courts and recreational programs in …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentState Agencies Bulletin No. 2276
… purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left unchecked for others. Affected … Instructions for Form W-2 require that the Retirement Plan checkbox in Box 13 be checked for every employee who is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2276-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2024CUNY Bulletin No. CU-733
… for Elevator Mechanics. Affected Employees CUNY employees in the title of Elevator Mechanic are affected. Background A … of Teamsters regarding rate increases for employees in the title of Elevator Mechanic, Elevator Mechanic’s … employee’s taxable gross and reported on the employee’s Form W-2. The adjustments (AJR, ARC, and ARO) are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increasesCUNY Bulletin No. CU-736
… Supervisor Painters. Affected Employees: CUNY employees in the title of Painter and Supervisor Painter are affected. … Employees, I.U.P.A.T. for retroactive raises for employees in the titles of Painter and Supervisor Painter. This … employee’s taxable gross and reported on the employee’s Form W-2. The adjustments (AJR, ARC, and ARO) are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-736-cuny-painter-and-supervisor-painter-retroactive-rateState Agencies Bulletin No. 1910
… Affected Employees All employees in Bargaining Unit 01 or Bargaining Unit 21 represented by NYSCOPBA who meet the … in the Additional Pay page for NYSCOPBA Bargaining Unit 01 and 21 employees already receiving location pay. Effective … Date Effective Date Check date Institution Lag 04/01/2021 03/25/2021 04/22/2021 Administration Lag 04/01/2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1910-april-2021-increase-location-pay-downstate-adjustment-and-location-payState Agencies Bulletin No. 1753
… Affected Employees Arbitration eligible employees in Bargaining Unit 01 and Non-Arbitration eligible employees in Bargaining Unit 21 represented by NYSCOPBA Background … must complete a Request for Payroll Check Stop Payment ( Form AC 3340 ), and email it to the Annual Uncashed Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1753-changes-calculation-and-retroactive-payment-pre-shift-briefingCUNY Bulletin No. CU-345
… whether an individual providing services is an independent contractor or an employee. Payroll Bulletin No. 845 - Agency … if a worker should be treated as an independent contractor or an employee. Effective Date(s) Immediately … Code 16. In order to tax a nonresident alien independent contractor correctly, the individual must be paid using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providingDiNapoli Highlights Investment in Rochester Region Through State Pension Fund
… manufacturers. The company has more than 80 employees at its headquarters in the Village of Scottsville in Monroe … and contributes to clinical trials across the globe. Trillium Group, a fund manager for the In-State Private … that has commercialized advanced research originating at leading academic institutions and pharmaceutical …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-highlights-investment-rochester-region-through-state-pension-fundState Agencies Bulletin No. 2377
… purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left unchecked for others. Affected … Instructions for Form W-2 require that the Retirement Plan checkbox in Box 13 be checked for every employee who is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2377-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2025Great Neck Park District – Capital Assets (2025M-27)
… District (District) officials properly record and account for capital assets? Audit Period January 1, 2023 – August 31, … policies and procedures. The recorded historical cost for the District’s capital assets totaled approximately $51.2 … District officials did not properly record and account for all the District’s capital assets. Without accurate and …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27DiNapoli Urges NYC to Shore Up Rainy-Day Fund
… of the city’s budget. The city’s plan to build up the fund so soon after its creation is prudent. However, … of the unrestricted general fund reserves, including each account (e.g., an emergency and contingency reserve account, … expansion); Define the total amount of reserves to be set aside and the methodology to be used to determine if they …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-urges-nyc-shore-rainy-day-fundDiNapoli Audit: Growing Number of Youth in Juvenile Justice Centers at Risk Due to Staff Shortages
… three secure facilities. Following a decline of 44% in the number of youth in these facilities from 2013 to 2018, the number of youth in the facilities rose nearly 74% from 2018 … over the period from 24 to 48 instances. Among these, the number that included an expression or gesture of suicide was …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-audit-growing-number-youth-juvenile-justice-centers-risk-due-staff-shortagesState Agencies Bulletin No. 2084
… purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left unchecked for others. Affected … Instructions for Form W-2 require that the Retirement Plan checkbox in Box 13 be checked for every employee who is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2084-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2022DiNapoli: Audit Recommends Stronger Oversight of NYC’s Artificial Intelligence Programs
… and policies for agencies’ use of artificial intelligence (AI), leaving it vulnerable to misguided, inaccurate or biased … acts on my office’s recommendations to help ensure the AI being used by the city is not at risk of bias or … with responsibility for the oversight and governance of AI, which in the previous administration had been under an …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-audit-recommends-stronger-oversight-nycs-artificial-intelligence-programsDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… with more seniors born outside the U.S. With a record high senior population, the Comptroller warns city funding must … safety and access to care. Many may not realize the senior population has grown substantially, and is far more … additional funding beginning in City Fiscal Year (CFY) 2026 or critical services for seniors could be impacted. …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsDiNapoli: New York City's Government Workforce Expected to Increase for First Time Since Pandemic
… New York City’s full-time government workforce is expected to … workers in June 2023. "The COVID-19 pandemic upended New York city’s public workforce,” DiNapoli said. “The city … city’s staffing challenges. Report Report 2024 Update on New York City Staffing Trends Related Reports Update on New …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-new-york-citys-government-workforce-expected-increase-first-time-pandemic