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State Agencies Bulletin No. 914
… Security and Medicare taxes and must be reported on a Form 1099. The regulation was silent regarding the tax … only income, not wages, and required reporting on a Form 1099, it was the opinion of OSC Legal Services that the … 15 (Circular E), Employer’s Tax Guide for 2009. Application of the IRS Regulation Military stipends paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsState Agencies Bulletin No. 421
… employees at Hudson Valley DDSO (51210). Effective Date(s) 7/24/03 for Institution Agency 7/31/03 for Administrative … and employees on a Leave of Absence with the Reason of a Worker's Comp Leave. The earnings will be ended on the last day of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/421-new-earnings-code-location-payDiNapoli, Wharton, Myrie Op-Ed: Putting the Public Back Into Campaign Finance
… York State Comptroller Thomas P. DiNapoli, Citizen Action of New York’s Democracy Coalition Coordinator Karen Wharton and State Senator Zellnor Myrie, Chair of the Committee on Elections. The full op-ed is below: Putting the Public Back … York State Comptroller Thomas P DiNapoli Citizen Action of New Yorks Democracy Coalition Coordinator Karen Wharton …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-wharton-myrie-op-ed-putting-public-back-campaign-financeCUNY Bulletin No. CU-663
The purpose of this bulletin is to provide agency instructions for processing the December 2019 Uniform Allowance Payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-663-cuny-december-2019-uniform-allowance-paymentTown of Philipstown - Board Oversight of Water Billing Operations (2019M-43)
… of water billing operations. Key Finding The Board did not provide proper oversight over the water clerk or …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43Harrison Central School District - Financial Condition (2018M-260)
… Adopt annual budgets that contain reasonable estimates for appropriations based on historical and/or other known …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260Town of Grafton – Audit Follow-Up (2013M-113-F)
… an elected five-member Town Board. Budgeted expenditures for 2013 totaled approximately $1.1 million. Results of …
https://www.osc.ny.gov/local-government/audits/town/2016/05/20/town-grafton-audit-follow-2013m-113-fCity of White Plains – Claims Auditing (2016M-367)
… audit was to examine the City’s claims auditing process for the period July 1, 2014 through June 9, 2016. Background …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367Prohibits Campaign Contributions During an Active Procurement
… a statewide elected office, or their authorized political committee, during a certain restricted period; requires a candidate, officeholder, or political committee that receives such contributions to return or … a statewide elected office or their authorized political committee during a certain restricted period …
https://www.osc.ny.gov/legislation/prohibits-campaign-contributions-during-active-procurementComptroller DiNapoli Releases School Audits
… announced his office completed audits of the Alexander Central School District , Cazenovia Central School District , Rondout Valley Central School District , Silver Creek Central School … announced his office completed audits of the Alexander Central School District Cazenovia Central School District …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-2Understanding the Audit Process
… The Audit Process at a Glance Opening Conference: Audit team and auditee officials discuss the audit. Preliminary Audit Survey: Audit team gains an initial understanding of organizational and … refine the audit objective(s). Fieldwork Phase: Audit team examines the organizational and program information in …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processDiNapoli: SUNY Downstate Failed to Get Its Money's Worth From Cost-Cutting Consultant
… Downstate Medical Center paid a consultant $34 million for a plan to help the hospital out of financial trouble, but … found questionable travel and excessive lodging expenses for the contractor, Pitts Management Associates (PMA), which … PMA's $34 million contracts and did not get what it paid for," DiNapoli said. "When my office is precluded from …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-suny-downstate-failed-get-its-moneys-worth-cost-cutting-consultantDiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… be turned over by retailers to the Comptroller’s Office of Unclaimed Funds (OUF). In 2024, the office recovered over $21 … gift cards early this new year and remember to check for unclaimed funds . “Tis the season of giving, not losing, so … please spend those gift cards and check to see if you have unclaimed funds,” DiNapoli said. “Many New Yorkers don’t …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsComptroller DiNapoli Releases School Audits
… District , Tupper Lake Central School District and the Walton Central School District . “In an era of limited … by 98 percent and cash balances declined by 47 percent. Walton Central School District – Financial Condition … District Tupper Lake Central School District and the Walton Central School District …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Comptroller. Town of Cheektowaga – Awarding Contracts for Goods and Services (Erie County) Town officials structured and awarded a bid for public works projects inappropriately, and managed the …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1Opinion 88-58
… for type of improvement) STREETS AND HIGHWAYS -- Highway Garage (referendum requirement) HIGHWAY LAW, §142(5); GENERAL MUNICIPAL LAW, §6-c(8): An expenditure for the construction of a highway garage made from a capital reserve fund established … from a capital reserve fund for the construction of a highway garage …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Opinion 92-45
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- … squad of a fire district fire department may impose a fee on certain persons to whom they provide service. General … squads ..." (Memorandum of Joint Legislative Committees on Fire Laws re: L 1957, ch 849, McKinney's Session Laws of …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Comptroller DiNapoli Releases School Audits
… (Chenango County) The board and district officials did not properly manage the financial condition of the general … accumulated surplus to finance operations, the surplus was not used because the district spent less than the revenues …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsDiNapoli: Florida Man Sentenced to Pay Full Restitution for His Theft of Nearly $80,000 in His Deceased Father's NYS Pension Payments
… the New York State pension system by taking money that was never his," Donnelly said. "Our retirement system is built to … were to end, but DiNapoli’s investigators found Gaines Jr. never informed the system of his father’s death until three …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-florida-man-sentenced-pay-full-restitution-his-theft-nearly-80000-his-deceased-fathers-nysService Credit – Divorce and Your Benefits
… NYSLRS members receive service credit for all their public employment beginning with the date they … joined NYSLRS. Some members can purchase service credit for employment before they joined NYSLRS or for military service. For most members, the total amount of …
https://www.osc.ny.gov/retirement/members/divorce/service-credit