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Opinion 91-5
… and the principal upon posterity" ( McCabe v Gross , 274 NY 39, 46). Article 8, §5 provides for the exclusion of … ex rel. Haight v Brown , 169 AD 695, 155 NYS 564, affd 216 NY 674, mot for rearg den 216 NY 743; cf . NY Const, art 8, §9, which provides that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 90-23
… NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE VIII, … village or school district to contract indebtedness ..." (NY Const, art 8, §12). Pursuant to this reservation of power, …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Payroll Improvement Project Bulletin No. PIP-014
… assist in calculating pensionable earnings after go live. Agency Actions Agencies must calculate and enter the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsOversight and Monitoring of the Universal Pre-Kindergarten Program
… suitable for children. In January 2014, the New York City (NYC) Administration released an implementation plan to dramatically expand NYC’s existing pre-kindergarten program.¹ The expanded UPK … as needed. The UPK program is funded by the State and NYC. The State’s portion is based on a State Education …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programState Agencies Bulletin No. 1961
… Purpose The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be … Service (IRS) Instructions for Form W-2 require the Retirement Plan checkbox in Box 13 be checked for every … employees have been identified, agencies must send an email, with an Excel spreadsheet, to the Tax and Compliance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021Town of Lewis – Records and Reports (2025M-17)
… percent) we prepared, the adjusted balances did not agree with the general ledger cash or investment balances at … records. The Supervisor also did not provide the Board with complete and accurate monthly reports during the audit … fiscal health. The Board also did not audit, or contract with an independent public accountant to audit, the …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17State Agencies Bulletin No. 1911
… related to the COVID-19 vaccine effort, including vaccine hotline, and administration (Point of Dispensing/POD) … and Accrual Tracking System (LATS-NY). Pay for Vaccine Hotline Activities The straight rate and overtime rate for work performed on the COVID-19 vaccine hotline are based on an employee's advance agreement for work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortDiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… New York state is facing signs of increasing fiscal challenges, … fiscal outlook is clouded because of uncertainty in Washington, falling revenues, and fiscal practices that … settlement money representing more than two-thirds of the total. By the end of the current fiscal year the balance is …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksUnified Court System Bulletin No. UCS-137
… the State and various bargaining units and legislation for unrepresented employees in the Unified Court System, provides for increases in the amounts paid as the Judicial Longevity … automatically adjusted and paid by the system. Control-D Report NHRP703 Mass Additional Pay Report will be available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-137-april-2008-retroactive-judicial-longevity-bonus-jlo-adjustmentUnified Court System Bulletin No. UCS-138
… 104 of the Laws of 2006 and various side letters provided for 2004-2006 retroactive payments of the Senior Officer Series Differential for eligible employees in Negotiating Units SY, DR, F8 and … holiday ( HPA ) will be automatically adjusted. Control-D Report The Control-D report titled Mass Additional Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-138-retroactive-adjustment-senior-officer-series-sos-differentialDiNapoli Releases Analysis of Revised Executive Budget
… Thomas P. DiNapoli. Still, larger-than-expected declines in current fiscal year tax collections leave uncertainty that … monetary settlement funds into the Rainy Day Reserve Fund in the current and next fiscal years with the caveat “if … fiscal year before declining by approximately $1.5 billion in the coming year and by more than $2.5 billion in …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetState Comptroller DiNapoli Releases Audits
… respectively. New York City Health and Hospitals Corp. (HHC) (2017-N-2) Auditors reviewed files for a random sample … of 200 direct hire and 98 temporary nurses from five HHC facilities or organizations to verify that these nurses … not completed before hire. None of the facilities followed HHC procedures for maintaining documentation of all screening …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsOversight of Food Service Establishments
… covers the period January 1, 2014 through April 12, 2018. About the Program The Centers for Disease Control and …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsState Comptroller DiNapoli Releases State Audits
… issued: City University of New York (CUNY): Medgar Evers College: Controls Over Bank Accounts (2015-S-92) CUNY … monitoring of bank accounts, which increase the risk that college personnel could conduct transactions using … Services Corporation: Tuition Assistance Program Wagner College (2015-T-3) Auditors determined Wagner was overpaid …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 280
… direct deposit for this payment. If an employee's existing tax record in PaySR reflects an additional tax amount, the additional amount will be withheld from both … Exchange check. In order to avoid an over-withholding of tax in the payroll period the Vacation Exchange payment is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/280-vacation-exchange-paymentDiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… the city of Tonawanda in Erie County, manages a 257-unit apartment complex that consists of four main apartment buildings. DiNapoli noted both the longtime … with rejected or cancelled applications; Maximizing apartment readiness and apartment showing protocols; and …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityUnified Court System Bulletin No. UCS-287
… processing of the April 2020 Location Pay, Location Mid-Hudson, and Senior Officer Series Differential Increases. … Pay record for any of the following earnings codes on or after 04/02/2020 and while in an eligible Bargaining … DeptID and then by employee name, in alphabetical order. Fields in the report include EmplID, Employee Record Number, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-287-april-2020-state-new-york-unified-court-system-ucs-increasesContact Us
… See our frequently asked questions for answers that may address your situation right away. If … How to Search and Claim Property . How do I start a claim for deceased person? See Claims for Deceased Owners and Estates . When will I receive my …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-usEarly Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Early Childhood Learning Center of Greene County on its Consolidated Fiscal Report were properly calculated
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… 13, 2012. Background The City of Hudson is located in Columbia County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102