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Center Moriches Union Free School District – Payroll (2024M-155)
… approved and supported payroll payments to employees for tutoring, covering classes, chaperoning and sports … approved and supported payroll payments to employees for tutoring, covering classes, chaperoning and sports scorekeeping. Time sheets for 13 employees with 1,096 tutoring hours and 724 chaperone …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155Asylum Seeker Spending Report
… Data are available for download below. State Spending The 2025-26 Enacted Budget Financial Plan indicates the State … for asylum seekers totaled $1.68 billion through June 30, 2025. Figure 1 – State Spending by Agency (through month … Social Services for emergency shelter costs, followed by NYC Health + Hospitals (H+H) to operate Humanitarian …
https://www.osc.ny.gov/reports/asylum-seeker-spending-reportOverview – Governmental Accounting Standards Board
… with setting accounting and financial reporting standards for state and local governments. Two GASB standards, … 68 , outline how pension plan liabilities are accounted for and disclosed in the financial reporting statements of … GASB setting accounting and financial reporting standards for state and local governments to ensure pension …
https://www.osc.ny.gov/retirement/employers/gasb/overviewTransforming the Procurement Function
… Transformation Plan, resulting in improved service levels for the customer, process efficiencies, and reduced costs. … the Transformation plan on July 24, 2019. The plan called for all support functions to be merged to drive higher … and simplification of processes across the MTA for accountability, and improved performance levels. The end …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-functionOpinion 2024-1
… HEALTH LAW, § 1114; MUNICIPAL HOME RULE LAW, § 10; GENERAL CITY LAW, §§ 19, 20; TOWN LAW, § 198; VILLAGE LAW, § 11-1112. … Section 1 of Article 8, the Gift and Loan Clause, of the New York State Constitution, and that the Gift and Loan Clause …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1Environmental, Social & Governance Principles and Proxy Voting Guidelines - 2024
The New York State Common Retirement Fund is one of the largest public pension funds in the nation with invested assets valued at $249.5 billion in assets (as of March 31, 2023) held in trust for the more than one million members and beneficiaries of the New York State and Local Retirement System.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2024.pdfTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… the completeness and accuracy of the Town’s records and reports for the period January 1, 2009 through May 31, 2013. … accounting records. The Supervisor did not perform proper monthly bank reconciliations during our entire audit period. … manner, and that bank reconciliations are performed on a monthly basis. Conduct an annual audit of the records and …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andState Agencies Bulletin No. 1275
… agencies of the new deduction codes 616 PAF Retirement Before Tax (PAF BTX) and 618 PAF Arrears Before Tax (PAF ARBTX) established for members of the New York State Police and Fireman … Revenue Service (IRS) ruling dated July 9, 2013 states mandatory contributions made by PFRS members in Tier 3, 5 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1275-new-deduction-code-616-paf-retirement-tax-paf-btx-and-new-deductionOpinion 93-3
… services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). Generally, professional services which fall within … to these services (see People ex rel. Smith , supra , 17 NY, at p 589; 1A Antieau, Municipal Corporation Law, §10.33). …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 92-51
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Opinion 92-42
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- … Gifts and Loans (use of municipal employees and equipment on private property pursuant to contract) PERSONAL PROPERTY … and Duties (authority to use employees and equipment on private property pursuant to contract) STATE CONSTITUTION, …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 92-40
… This opinion represents the views of the Office of the State Comptroller at the time it was … of users, subject to equal protection guarantees (see NY Const, art 1, §11; AA & M Carting v Town of Hempstead , …
https://www.osc.ny.gov/legal-opinions/opinion-92-40DiNapoli: Remember to Read Fine Print on Gift Cards This Holiday Season
… inactivity fees unless the card has been inactive for at least 12 months. All terms and conditions for a card must … . Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-remember-read-fine-print-gift-cards-holiday-seasonState Agencies Bulletin No. 915
… Purpose To notify PS Query and PayServ users that the upgraded version of PS Query will be available in the Training Sandbox for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/915-ps-query-preparation-payroll-system-upgradeState Agencies Bulletin No. 863
… of a new process implemented by OSC to ensure that NYC wages are properly reported on the 2008 Form W-2 for all employees with a NYC residence. Control-D Report NTAX702 (NYC Reportable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/863-new-york-city-nyc-reportable-wagesDiNapoli: Consumers Should Read Fine Print On Gift Cards This Holiday Season
… New York State Comptroller Thomas P. DiNapoli today urged New … finish their holiday shopping, gift cards are often last minute purchases,” DiNapoli said. “Last year, my office …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-consumers-should-read-fine-print-gift-cards-holiday-seasonCUNY Bulletin No. CU-531
… rate deduction codes that will be used to recover Medicare and Social Security tax deficiencies for City University of … employees. Affected Employees CUNY employees with Medicare and/or Social Security deficiency Effective Date(s) … Payroll Deductions mailbox. Questions regarding Medicare and/or Social Security tax deficiencies may be directed to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-531-new-deduction-codes-580-city-university-new-york-medicareComptroller DiNapoli Releases State Audits
… accounted for and payments are only made for appropriate business purposes. Tests showed these controls have generally … accounts are overfunded in comparison to their apparent business needs. Department of Transportation (DOT): Collection of Lease and Permit Revenues (Follow-up) (2015-F-1) An initial report, …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 468
… - Med Refund Wage Adjustment, used by OSC in Time Entry for processing approved tax refund requests for current year Social Security (TF5) or current year … Medicare (TF6) refunds. NOTE: THESE NEW EARNINGS CODES ARE FOR OSC USE ONLY. Affected Employees Employees who receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsIncarcerated and Death Matches
… the payments to the Social Security Administration Death Master File as of April 5, 2017. Our objective was to … 10(4), any person incarcerated upon conviction of a felony shall be deemed ineligible for all benefits. Furthermore, …
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matches