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Opinion 88-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Ribinovich , 171 Misc 569, 13 NYS2d 135; Gushee v City of New York , 42 App Div 37, 58 NYS 967; 11 Opns St Comp, 1955, p …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Submitting Your Payment – Legacy Reporting
… started, submit a completed Electronic Debit Authorization form (RS5542) with your name, bank, account number and the … when the account will be debited. You can mail the form (address is on the form) or email the signed form as an attachment to our …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/submitting-your-paymentState Agencies Bulletin No. 2353
… Purpose: The purpose of this bulletin is to notify agencies of three new earnings codes that have been created to allow the Office of Employee Relations (OER) to process … creating tax deficiencies. OER requested the ability to submit these payments through payroll. This will allow OSC to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2353-new-earn-codes-tuition-reimbursement-and-certification-and-licensureTown of Caneadea – Fund Balance Management (2020M-145)
… fund balance the Town did not have, which resulted in deficit, or negative fund balances, in the general fund. Did not develop and adopt a … B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145State Agencies Bulletin No. 2083
… Purpose The purpose of this bulletin is to inform agencies that employees with NYSPO access can opt … or retired). The employee must be notified about how to withdraw a consent and the effective date and manner … W-2 statement consent was turned off because of separation from NYS service, the employee must provide consent again to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2083-new-york-state-payroll-online-nyspo-electronic-delivery-2022-form-w-2State Agencies Bulletin No. 2181
… be furnished (for example, termination of employment, or retired). The employee must be notified about how to withdraw … W-2 statement on NYSPO or contacting their Agency Payroll Officer for a paper copy of their Form W-2 statement. An … statement if their job status is Terminated, Deceased, or Retired on January 11, 2024. OSC will continue to report all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2181-new-york-state-payroll-online-nyspo-electronic-delivery-2023-form-w-2State Agencies Bulletin No. 2282
… be furnished (for example, termination of employment, or retired). The employee must be notified about how to withdraw … W-2 statement on NYSPO or contacting their Agency Payroll Officer for a paper copy of their Form W-2 statement. An … statement if their job status is Terminated, Deceased, or Retired on January 9, 2025. OSC will continue to report all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2282-new-york-state-payroll-online-nyspo-electronic-delivery-2024-form-w-2Collection of Fines Related to Tenant Complaints
… Objective To determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately accounting … About the Program Homes and Community Renewal consists of New York State’s major housing and community renewal agencies, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… maximize the use of federal funds and minimize the use of State funds. OSC has developed a table to assist agencies in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsDiNapoli: More State Involvement Needed to Address Local Emergency Medical Services Challenges
… number of active EMS practitioners has fallen in recent years. In 2019, the state (including New York City) had over … not covered if a patient is not transported. Consequently, many local governments find they need to subsidize their … help local officials make more informed decisions about how to pay for these services. Report The Growing Role of …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-more-state-involvement-needed-address-local-emergency-medical-services-challengesThe Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… To determine whether the costs claimed by the Association for Neurologically Impaired Brain Injured Children, Inc. were … through January 26, 2015. Background The Association for Neurologically Impaired Brain Injured Children, Inc. (ANIBIC), located in Queens, is a not-for-profit agency. For over 50 years, ANIBIC has provided a …
https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidatedAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents (2023-N-1)
To determine whether the New York City Department of Social Services is administering the City Fighting Homelessness and Eviction Prevention Supplement (CityFHEPS) program according to the rules and regulations, thereby assisting Department of Homeless Services shelter residents in securing ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23n1.pdfCUNY Bulletin No. CU-793
… * The hourly CRP amount is rounded to two decimals for payroll processing purposes. Full-time annual employees who … of the quarter. Note: Only service in a paid status (Payroll Status of Active or Leave With Pay) shall be used to … be used to update any subsequent rows in an employee's payroll history. Note: At the time of processing the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-793-implementation-city-university-new-york-cuny-5-year-and-10Village of Dering Harbor – Board Oversight (2020M-29)
… Determine whether the Board provided adequate oversight of the Village’s financial operations. Key Findings The … through 2018-19. Underestimated revenues by a total of $151,908 (9.5 percent) and underestimated appropriations by a total of $210,126 (13.1 percent) over the past five years (2013-14 …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… of cash advance accounts. The moneys are to be used in accordance with rules prescribed by the Comptroller which … controls governing advance accounts; Proper documentation for all advance account disbursements; Monthly reconciliation … funding levels. Cash Advance Accounts may be established for petty cash, travel, confidential payments, special …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewDiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… Fund balance as of March 31, 2017 was $7.7 billion, with settlement money representing more than two-thirds of … a smaller share of total capital spending in coming years, with larger proportions going to economic development, mental … promote transparency in government and provide taxpayers with better access to financial data. … New York state is …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksAdministration of Tenant Complaints (Follow-Up)
To determine the extent of implementation of the four recommendations in our initial audit report Administration of Tenant Complaints Report 2013S72
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/administration-tenant-complaints-followTown of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… Purpose of Audit The purpose of our audit was to determine if the Town is accounting for capital projects … of $111,373. Town officials did not receive approval from OSC for establishing capital project reserve funds and … capital project and transfer the remaining funds back to the appropriate operating fund. Ensure that reserve funds …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235New York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by the New York … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualReview of the Financial Plan of the City of New York - June 2009
NYC is managing its way through its greatest fiscal challenge in decades as the recession ripples through the local economy.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2010.pdf