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DiNapoli Issues Report on Transparency of Village Fiscal Activities
… State Comptroller Thomas P. DiNapoli’s office released a report and series of audits today reviewing compliance by … officer (CFO) is required to file an annual financial report (AFR) with the State Comptroller’s office 60 to 120 … not file their AFR for fiscal year 2023, four filed their report significantly late (an average of 331 days), and only …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesState Agencies Bulletin No. 1133
… persons presumed to be foreign) that are subject to withholding, even if no amount is deducted and withheld from … received. This code is populated on the employee 1042 Tax Balances page. Box 2 Gross income The amount is the gross … as claimed in the Federal Tax Data page. Box 4 Net Income This box is only populated if there is an amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1133-form-1042-s-foreign-persons-us-source-income-subject-withholdingOpinion 96-1
… FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in Adirondack … Comptroller approval in Adirondack fire district) REAL PROPERTY -- Purchase (need for State Comptroller approval in … If the moneys necessary to fund the purchase of real property by a fire district are to be provided from a capital …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 93-15
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (requirements of annual … or employee who has received or disbursed any moneys in the previous fiscal year "shall account with the town … board has appointed a separate treasurer and has demanded in writing that these moneys be paid to the library …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 93-7
… service. March 3, 1993 Geoffrey E. Chanin, Esq., Chief Assistant County Attorney County of Orange …
https://www.osc.ny.gov/legal-opinions/opinion-93-7DiNapoli: Port Authority Falling Short of Compliance With Americans With Disabilities Act
… the Department of Justice issued a best practices tool kit for state and local governments’ website accessibility. This tool kit recommended establishing procedures for visitors to …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-port-authority-falling-short-compliance-americans-disabilities-actEnforcement of Local Law 144 – Automated Employment Decision Tools
… To address some of these concerns, the New York City (NYC) Council passed Local Law 144 of 2021 (LL144 or the Law). … it will be used, and the data that will be collected. The NYC Department of Consumer and Worker Protection (DCWP) is … licensing, and workplace laws that apply to businesses in NYC. DCWP is tasked with enforcing LL144 and can impose civil …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsOversight of Chemical Dependence Residential Services
… services and issuing operating certificates, pursuant to requirements established in State law and New York Codes, … inspection of facility conditions and safety, review of patient records, examination of staffing patterns and staff …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesSelected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… of Finance (DOF) identifies and collects fines and fees that are due for parking violations. This audit covered … Collections Unit responsible for collecting fines and fees for violations issued within NYC, and also the Outside … (outside of NYC) totaled about $67.6 million. Fines and fees due from respondents with addresses outside of New York …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsApplication Review and Site Permitting for Major Renewable Energy Projects
… economic, and environmental factors. In the decision to permit such facilities, ORES must review all proposed major … ORES for review. ORES has 60 days to determine whether a permit application is complete or missing required … ORES must make a final decision and issue a final siting permit for any major renewable energy project within 1 year …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsHousing for Seniors
… Corporation effectively oversee the awarding of senior housing units and a program assisting senior homeowners. Our audit covered the period from January … in the development and rehabilitation of housing for senior citizens, including the Senior Affordable Rental …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsAddiction Support Services During Emergencies
… Plans are revised when warranted and that they include strategies to manage and mitigate prolonged disruptions in …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… You can take steps to reduce the cost of unemployment insurance, which provides short-term financial assistance to … After you terminate an employee and file for unemployment insurance, DOL will determine whether or not the employee is … uses the tax contribution method to fund unemployment insurance. Document your reviews thoroughly and ensure that …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1Syracuse City School District – Information Technology (2025M-129)
… [read complete report – pdf] Audit Objective Did Syracuse City School District (District) officials … accounts and develop and adopt an information technology (IT) contingency plan? Audit Period July 1, 2024 – May 16, … network user accounts. Audit Summary District officials did not adequately manage nonstudent network user accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129Division of Housing and Community Renewal Bulletin No. DH-139
… Effective Dates provided in the Effective Dates section who are receiving Location Pay (Earnings Code LOC) at … the Current Payment Amount in the Eligibility Criteria section as follows Location Pay Downstate Adjustment (LOC) … Date: Effective Date referenced in the Effective Dates section or the date the employee returns to the payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-139-april-2025-increases-location-pay-eligible-employeesState Agencies Bulletin No. 1577
… Maintenance Allowance. Affected Employees Employees in the Fire Protection Specialist title series at the Office of Fire Prevention and Control (OFPC) in the Division of Homeland Security and Emergency Services … The OFPC Uniform Allowance Side Letter contained in the 2015-2016 Agreement between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1577-2014-2015-2015-2016-and-2016-2017-uniform-maintenance-allowanceRetroactive Payments – Legacy Reporting
… include the member’s name, NYSLRS ID, Social Security number, the payment amount and the time period covered by the … through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-paymentsState Agencies Bulletin No. 2430
… be utilized to determine the appropriate methodology. Full Payment Amount: The following employees must receive the full payment amount of $600. Employees with an Employee … employee’s taxable gross, and reported on the employee’s Form W-2. Federal, State, and New York City income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2430-public-employees-federation-pef-fy-2026-2027-higher-educationUnified Court System Bulletin No. UCS-159
To explain OSCs automatic processing and to provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-159-april-2010-service-increments-longevity-pay-and-longevity