Search
XVI.3.K Interim Reporting – XVI. Financial Reporting
… 8 of the State Finance Law requires the State Comptroller to prepare certain financial statements on an interim basis. … Document Preparation: Interim financial reporting relates to only Governmental Fund financial statements and summarized … the State's fiscal year. Generally, the information used to prepare interim reports will be obtained and applied using …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingState Agencies Bulletin No. 1976
… are affected: Deduction Code Narrative Description 432 ED TDA Copeland Effective Dates Maximum contribution limits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1976-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… said. “This is especially disappointing because many seniors have suffered from isolation and restrictions imposed … Office for the Aging to act on our recommendations. Our seniors deserve better.” NYSOFA’s mission is to help New York …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsCUNY Bulletin No. CU-703
… arrears. Affected Employees CUNY employees enrolled in NYCTRS, Plan Type 7S, who owe NYCTRS arrears are affected. … and legibility of the member information. The employee's NYS EMPLID will not be provided and should be verified in the … with the same NYCTRS deduction code exists, select the + sign to add a new row in the Deduction Details page, insert a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-703-new-retirement-arrears-deduction-codes-members-new-yorkComptroller DiNapoli Releases School Audits
… information technology (IT) security awareness training to employees. In addition, officials did not restrict user … not ensure that sufficient documentation was maintained to verify the calculations of certain retirees’ contributions. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… In addition, officials did not have a written contract with the town’s IT provider that described specific services … could improve budgeting practices and be more transparent with how it budgets for the general and highway funds. The …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsPayroll Improvement Project Bulletin No. PIP-004
… agencies of the availability of a query data dictionary for use in revising and testing queries for PayServ version 9.2. Affected Employees PS Query users … in PS Query at Go Live. The Data Dictionary may be used for updating queries for version 9.2 immediately, and can be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-004-payroll-improvement-project-92-query-data-dictionaryComptroller DiNapoli Releases Municipal Audits
… supervisor’s records. Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (Nassau County) … review and/or approve, monitor or control the firehouse hall rental process. As a result, one commissioner was able to rent the hall to various individuals and organizations and collect but …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 2229
… of this bulletin is to inform agencies of the Fiscal Year 20242025 Increase to Seasonal Location Pay and Seasonal …
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. 1324
… will be processed using the following effective dates and check dates: Pay Cycle/Pay Period Type Effective Date Check … employee meets the eligibility criteria and has a Payroll Status of Active on the appropriate effective date, OSC will … remains in an eligible position. Agency Actions Agencies do not need to enter a Pay Change on the Job Action Requests …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1324-2014-minimum-wage-increase-hourly-employeesDetermination of Residency for Tuition Purposes (Follow-Up)
… Objective The objective of our follow-up was to assess the extent of implementation, as of October 2024, of the four recommendations included in our … The objective of our followup was to assess the extent of implementation as of October 2024 of the four …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… complete report - pdf] Audit Objective Did the Montauk Fire District (District) Board of Fire Commissioners (Board) pay Advanced Life Support (ALS) employees only the amounts to which they were … 1, 2023 – March 31, 2024 Understanding the Program Payroll is one of the largest components of a fire district’s budget. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153DiNapoli: Rochester Woman Arrested for Alleged Theft of Nearly $13,000 in Pension Payments
… Karen Walsh, was arraigned in Monroe County Centralized Arraignment Court on a charge of grand larceny in the third …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-rochester-woman-arrested-alleged-theft-nearly-13000-pension-paymentsDepartment of Transportation Bulletin No. DOT-45
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the Fiscal … Payment Information The Shift Lump Sum Payment is pensionable but is not included in the calculation of overtime. Tax … The purpose of this bulletin is to provide agency instructions for processing the Fiscal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-45-fiscal-year-2024-2025-shift-lump-sum-payment-winter-maintenanceCUNY Bulletin No. CU-805
… eligible employees who are now deceased should be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), … check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-805-city-university-new-york-cuny-health-benefits-buy-outSpencerport Central School District – Employee Benefits (2025M-65)
… and unused leave payments. District officials agreed with our recommendations and their response is included in … Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be posted on the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65State Comptroller DiNapoli Releases Municipal & School Audits
… (Suffolk County) The board did not adopt budgets with reasonable estimates or properly establish and manage … was 45% more than the $2.2 million in transfers planned, with no indication of the board’s plan to use the funds. The …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 621
… to agencies on the use of Deduction Code 433, Unemployment Insurance Owed. This bulletin supersedes Payroll Bulletin … Employees who have received an overpayment of unemployment insurance benefits, as determined by the New York State … Background Involuntary payroll deductions for unemployment insurance owed to the State were implemented in 1989, under …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/621-involuntary-deductions-unemployment-insurance-owedDepartment of Transportation Bulletin No. DOT-47
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method, … based on the employee’s current Tax Marital Status and Withholding Allowances on the Employee Tax Data page in PayServ. Yonkers income tax withholding will be calculated using Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-47-fiscal-year-2025-2026-shift-lump-sum-payment-winter-maintenanceV.3.E Programs – V. Chart of Accounts (COA) Governance
… and are organized as follows: BUDGETARY BASIS PROGRAM TREE Level 1: Total Programs Level 2: Major Program- from … roll up to the same budgetary value. GAAP BASIS PROGRAM TREE Level 1: All State Programs Level 2: Program category …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programs