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State Comptroller DiNapoli Releases Municipal & School Audits
… from 2017-18 through 2021-22 (excluding 2018-19) by an average of $4.1 million, totaling $16.5 million. In …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsChart of Accounts
… the new Fiscal Year beginning, the PayServ position pool chart of accounts must be updated to reflect the new budget … (PayServ) Fiscal Year End – Rollover of Position Pool Chart of Accounts bulletin issued annually in February to … payroll between the old and new fiscal years, the PayServ chart of accounts must be updated to reflect the new budget …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsOpinion 88-19
… and Duties (acceptance of gift to defray expenses of lawsuit) REFERENDUM -- Landfill (establishment of private … powers of the town are affected. You state that a citizens group has requested the town board to hire an attorney for … the town can accept a gift of money from the citizens group to help defray legal expenses. Finally, you ask whether …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Opinion 89-8
… Law, §6-d authorizes the governing board of any municipal corporation, school district, district corporation or town or county improvement district to … fund. Subdivision 7 also requires that any district corporation or improvement district, situated in whole or …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 91-49
… highway property) COUNTY LAW, §215; HIGHWAY LAW, §§118-a, 131-b: A county may convey an abandoned county highway by … owns fee simple title to the road bed. Highway Law, §131-b(1) provides that a county legislative body "may, when … which it has discontinued pursuant to Highway Law, §131-b. With respect to the procedures for effectuating the …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Implementation of Suicide Prevention Task Force Recommendations
… The United States lost nearly 50,000 lives to suicide in 2022. Furthermore, 13.2 million people reported seriously considering suicide and 1.6 million reported a suicide attempt. Populations disproportionately impacted by … increase). Other populations ages 25-44 had increases in suicide rates, including non-Hispanic Native American and …
https://www.osc.ny.gov/state-agencies/audits/2025/12/16/implementation-suicide-prevention-task-force-recommendationsSelected Aspects of Safety and Security in Subway Facilities
… Objectives To determine whether New York City Transit has taken steps to implement safety and security in all its subway … help point intercoms, and customer assistance intercoms, is maintained (working and tested). The audit covered the … To determine whether New York City Transit has taken steps to …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesSUNY Bulletin No. SU-322
… Security Srvs Assnt 2 007993 8731200 Univ Police Comm&Sec Spec 1 022935 8750100 Univ Pol Comm&Sec Spec 2 022937 8750200 OSC Actions OSC has created the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-322-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-323
… Hospital. Affected Employees Employees in certain Agency Police Services Unit (APSU BU31) titles who work at a SUNY … University Hospital 28050 and 28058 University Hospital of Brooklyn 28100 and 28108 Upstate University Hospital 28110 … Earnings Codes: Title Job Code Title Code University Police Officer 1 017020 8756110 University Police Officer 2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-323-pilot-program-establishing-temporary-overtime-ratesState Agencies Bulletin No. 2009
… agent Not Applicable Box 12a: Withholding Agent’s EIN This box is populated with the Employer Identification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingDiNapoli Analysis Finds Worrisome, Uneven Economic Recovery Among NYC's Labor Force
… onset of the pandemic in March and April 2020, according to an analysis on the city’s labor force released by New York … intensified pre-existing inequities that left many unable to work. These issues are complex and will not be easily … study and require strong workforce development efforts to assist those disproportionally impacted by the pandemic …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-analysis-finds-worrisome-uneven-economic-recovery-among-nycs-labor-forceVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… to payments and deposits should be submitted in either the Accounts Payable (AP) or the General Ledger (GL) modules. … of adjustment that is needed and any system constraints will determine in which module a transaction should be … are approved by the ‘Generic GL User’ will be subject to a post audit review by OSC BSAO. State agencies must ensure all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewState Comptroller DiNapoli Releases Audits
… grant programs. Between May and June 2021, OCFS received $1.8 billion from the American Rescue Plan Act, plus $469 … New York State Health Insurance Program – Anthem Blue Cross: Coordination of Benefits With Medicare … the New York State Health Insurance Program, and Anthem Blue Cross administers the Hospital Program of the Empire …
https://www.osc.ny.gov/press/releases/2026/07/state-comptroller-dinapoli-releases-auditsExamples – Article 14 Benefits
new york state and local retirement system nyslrs police and fire retirement system pfrs tier 3 article 14 vo1644 retirement benefits pension disabili
https://www.osc.ny.gov/retirement/publications/1644/examplesLimitations – Career Plan
… exceed the earnings in the preceding 12-month period by more than 20 percent. The amount in excess of 20 percent … FAS period exceed the average of the previous two years by more than 20 percent, the amount in excess of 20 percent … FAS period exceed the average of the previous two years by more than 20 percent, the amount in excess of 20 percent …
https://www.osc.ny.gov/retirement/publications/1642/limitationsLimitations – New Career Plan
… of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed … in the preceding 12-month period by more than 20 percent. Any amount in excess of 20 percent is excluded from the … your date of retirement. Tiers 2 and 3 If the earnings in any year included in the FAS period exceed the average of the …
https://www.osc.ny.gov/retirement/publications/1515/limitationsLimitations – Non-Contributory Plan with Guaranteed Benefits
… exceed the earnings in the preceding 12-month period by more than 20 percent. The amount in excess of 20 percent … FAS period exceed the average of the previous two years by more than 20 percent, the amount in excess of 20 percent … FAS period exceed the average of the previous two years by more than 20 percent, the amount in excess of 20 percent …
https://www.osc.ny.gov/retirement/publications/1513/limitationsLimitations – Basic Plan with Increased-Take-Home-Pay (ITHP)
… calculation if: Your date of membership is before April 1, 1972, and Your FAS is based on the 36 months of earnings …
https://www.osc.ny.gov/retirement/publications/1511/limitationsLimitations – Police and Fire Plan
… than 20 percent. The amount in excess of 20 percent is excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will … than 20 percent, the amount in excess of 20 percent is excluded from the computation of your FAS. Payment for …
https://www.osc.ny.gov/retirement/publications/1512/limitationsIntroduction to IT Governance – Information Technology Governance
… amount of resources into their information technology (IT) systems including, but not limited to, costs for … schools. Although no single practice or policy on its own can adequately safeguard your IT investments, a number of … controls are in place and performing as intended. This can be a challenging task, given the rapid pace of …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governance