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Opinion 89-49
… in the opinion. FEES -- Court Fees (in proceeding for appointment of administrator c.t.a. or d.b.n., or successor … COURT PROCEDURE ACT, §2402: In a proceeding for the appointment of an administrator c.t.a. or d.b.n., or a … estate assets when a proceeding is brought for the appointment of an administrator c.t.a., administrator d.b.n. …
https://www.osc.ny.gov/legal-opinions/opinion-89-49State Agencies Bulletin No. 2100
… breakdown of the information that will appear in each box of the Form W-2 Statement. Additional Employee … Account, and Nontaxable Health Insurance are reported in Box 14 as IRC 125. As permitted by the IRS, the first 5 digits of employees’ Social Security numbers will be masked on their printed W-2s. W-2s obtained …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2100-form-w-2-wage-and-tax-statement-tax-year-2022Inmate Sentence Calculation and Release Practices
… Purpose To determine whether the Department of Corrections and Community Supervision (Department) follows … times in accordance with all laws and regulations. The audit covered the period January 1, 2013 through October … To determine whether the Department of Corrections and Community Supervision …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/inmate-sentence-calculation-and-release-practicesDiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… The New York State Common Retirement Fund (Fund) has reached … report on their progress toward meeting their goals, New York State Comptroller Thomas P. DiNapoli, trustee of the … portfolio to net zero greenhouse gas emissions by 2040. New York State Common Retirement Fund The New York State …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued. … Department of Financial Services (DFS): Oversight of the Title Insurance Industry (2017-S-10) While DFS has worked to strengthen its oversight of the industry through the regulatory process, enforcement of …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-auditsVI.I Overview – VI. Budgets
… do not exceed the available Federal funds. The Project Parent is equivalent to the billing amount for the Federal … Federal grant Budget Control and set up using the Project Guide. For Non-Onboarding agencies, agencies will establish a … XIX, Section 2 Establishing a Project using the Project Guide of this Guide for more information. The Onboarding …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewXII.6.N Paying the New York Independent Systems Operator – XII. Expenditures
… AND POLICIES This section advises Business Units how to process payments to the New York Independent Systems Operator (NYISO). NYISO provides … This section advises Business Units how to process payments to the New York Independent Systems Operator NYISO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6n-paying-new-york-independent-systems-operatorXVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… should not be submitted for payment against lapsing appropriations unless the corresponding liability was … will remain permanently charged to the appropriations from which these advances were charged. For … should not be submitted for payment against lapsing appropriations unless the corresponding liability was …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsDriver Responsibility Assessment Program
… has accurately assessed and attempted to collect all Driver Responsibility Assessment Program fees due from … identity documents, to deliver essential motor vehicle and driver-related services, and to administer motor vehicle laws … amended the Vehicle and Traffic Law (Law) establishing the Driver Responsibility Assessment Program (Program). The Law …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programControls Over Cash Advance Accounts
… advance accounts by transferring the funds to an unrelated account, without notifying the Office of the State … them to OSC as required by State law. Parks’ Petty Cash Account, which had not been reconciled in at least four … authorized, and Parks officials were unable to explain or account for the surplus. Parks inappropriately used Petty …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsState Comptroller DiNapoli Releases Audits
… (Preschool Special Education Audit Initiative) – Positive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-45) Positive Beginnings, a New York City-based proprietary organization, … For the three fiscal years ended June 30, 2020, Positive Beginnings reported approximately $32.1 million in …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. New York City Public Schools – College … behaviors, and knowledge a high school student should have before enrollment in their first year of college, as … as many as 23% did not graduate on time. NYCPS officials have made significant progress in addressing the problems …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsContributing Toward Your Retirement – Special 20- and 25-Year Plans
… after the maximum service credit allowed has been reached. For your first three years of membership, we use the annual … More than $100,000 6.00% *There may be some exceptions. For example, PFRS members covered by a collective bargaining … Special 20 and 25Year Plan for PFRS Tier 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1517/contributing-toward-your-retirementDiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic
… Legislation introduced at the request of the State Comptroller that will help ease the financial … for pandemic-related expenses and permitting the repayment of inter-fund advances made for those expenses by the end of the next succeeding fiscal year, rather than the end of …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemicSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… reviewed a random sample of 80 other facilities, including dental facilities (the most prevalent type of facility … radioactive materials and radiation equipment. Inspect dental facilities before they commence operations. Re-inspect …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipmentExamination of Pitts Management Associates (PMA)
… paid PMA $34 million under these two contracts for consultant services necessary to implement a RAP that would …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaTuition Assistance Program – Vaughn College
… with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State … with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State … with the Education Law and the Commissioner of Educations Rules …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-vaughn-collegeRFQual #22-02 – Medical Examiner Management Services
… at OSC, via email (preferred) to [email protected] or via hard copy mail to: Director of Finance …
https://www.osc.ny.gov/procurement/rfqual-22-02State Comptroller DiNapoli Releases Audits
… (Onondaga County) District officials did not always seek competition for professional services in accordance with … to six professional service providers without seeking competition and used a request for proposals (RFP) process to … The board also did not conduct, or contract for, an annual audit of the supervisor’s records or establish written …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… officials did not always use a competitive process to procure goods and services in an economical manner or in … board also did not provide adequate oversight and guidance to the town’s water and sewer clerk, increasing the risk of … it did not conduct a thorough audit of individual claims to determine whether they contained adequate supporting …
https://www.osc.ny.gov/press/releases/2026/07/state-comptroller-dinapoli-releases-municipal-school-audits