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State Comptroller DiNapoli Releases School District Audits
… not properly audited. This included 69 claims, including credit card purchases, totaling $275,846 that were audited … inventory list. District officials were unable to locate 26 fixed assets with a combined cost of $57,516, and 31 fixed …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsOpinion 88-36
… Accordingly, while a sheriff may be liable to a private party for his wrongful acts and those of his subordinates …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
… counties submitted RETT information in hard copy form (vs. electronic submission) at the time of our audit, of which …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followDiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… programs receiving property tax exemptions of up to 80% for which they may be ineligible, according to an audit …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesVillage of North Haven – Collections (2024M-99)
… were properly collected, recorded and deposited in a timely manner. As a result, the Village has an increased … 72 collections totaling $238,032 did not indicate the form of payment (cash or check). Therefore, officials and OSC … could not determine whether the deposits were deposited in the same form and amount as collected (intact). 358 …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Virtual Currency Licensing (Follow-Up)
… audit report, Virtual Currency Licensing (Report 2022-S-18 ). About the Program The Department of Financial Services …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followCUNY Bulletin No. CU-207
… who have been awarded a research grant. Affected Employees Full-time CUNY Instructional staff Background Pursuant to an … paid from the college where the employee is employed on a full - time basis and must be reported using the attached … Date(s) Refer to the CUNY RF Payment Authorization Form and the Summer Research Lag Payment Schedule (attached) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-207-grant-payments-summer-researchRefunding Local Debt
… for Local Governments Seeking the Comptroller's Approval of Certain Matters Relating to Refunding Local Debt Pursuant to Sections 90.00 and 90.10 of the Local Finance Law Pursuant to Sections 90.00(c)(2) and 90.10(g) of the Local Finance Law, advance refunding bonds (with …
https://www.osc.ny.gov/debt/refunding-local-debtMember Contributions
… plans , also known as traditional pension plans. When you retire, you will receive a monthly pension payment for the rest of your life. … listed above for Tier 6 members of other retirement plans. How Tier 6 Contribution Rates are Calculated When you join …
https://www.osc.ny.gov/retirement/members/member-contributionsContract Advisory No. 25
… Subject : Electronic Documents Submission System (EDSS) Guidance : The Office of the State Comptroller's Bureau … (BOC) launched the Electronic Documents Submission System (EDSS) 5/9/2017. EDSS is available through the NYS Office of the State … Electronic Documents Submission System EDSS …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssDiNapoli: Convicted Drunk Drivers Not Installing Court-Ordered Ignition Locks
… and could not have IIDs installed. The department’s full response, and the auditors’ comments to the response, are included in the full audit. Read the audit, Oversight of Persons Convicted of …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-convicted-drunk-drivers-not-installing-court-ordered-ignition-locksState Agencies Bulletin No. 1128
… System (ERS) to adjust the “days worked” by the applicable earnings reduction percentage for the employee for the given … dated 9/8/11 - 3/28/12 .3333 In CSEA and transfers to a non CSEA BU No calc In a non CSEA BU and transfers to a CSEA BU .3333 Exceptions: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1128-deficit-reduction-reporting-employees-retirement-system-ers-employeesState Agencies Bulletin No. 2200
… OSC continues to use the Percentage Method on an Annual payroll period for income tax withholding purposes. Agency … Form W-4, which does not use allowances. Please refer to Payroll Bulletin No. 1800.1 for more information. New York … limit has increased to $23,000 for 2024. Please refer to Payroll Bulletin Nos. 2182 and 2185 for additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024State Agencies Bulletin No. 2416
… Revenue Service) tax withholding requirements for 2026 and other tax related topics. Affected Employees: … are affected. Effective Dates: Effective January 1, 2026 through December 31, 2026. OSC Actions: OSC has updated PayServ with the new … Internal Revenue Service tax withholding requirements for 2026 and other tax related topics …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2416-summary-tax-related-changes-2026State Agencies Bulletin No. 2311
… OSC continues to use the Percentage Method on an Annual payroll period for income tax withholding purposes. Agency … Form W-4, which does not use allowances. Please refer to Payroll Bulletin No. 1800.1 for more information. New York … limit has increased to $23,500 for 2025. Please refer to Payroll Bulletin No’s. 2295 and 2296 for additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2311-summary-tax-related-changes-2025DiNapoli Op-Ed in Newsday Urges Public Campaign Financing Commission to Keep Fusion Voting and Open Up Political Process
… which third parties have the option to cross-endorse major-party candidates. It has a strong history in New York; even … multiparty endorsements. Fusion voting shakes up the two-party system that many say have too tight a rein on our … a system that allows them to have a choice on which party line to vote. Reaching across the aisle and building a …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-op-ed-newsday-urges-public-campaign-financing-commission-keep-fusion-voting-and-openRetirement Online Security Administrator Authorization Form for State Employers (RS5547)
This form is for State employers to authorize a Security Administrator for Retirement Online, who will be responsible for submitting their location’s security authorization requests and monitoring individuals’ security access.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5547.pdfRetirement Online Security Administrator Authorization Form for Local Employers (RS5546)
This form is for local employers to authorize a Security Administrator for Retirement Online, who will be responsible for submitting their location’s security authorization requests and monitoring individuals’ security access.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5546.pdfRetirement Online Contact Administrator Authorization Form for State Employers (RS5545)
This form is for State employers to authorize a Contact Administrator for Retirement Online, who will be responsible for maintaining accurate and complete business contact information for the individuals with whom NYSLRS communicates.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5545.pdfRetirement Online Contact Administrator Authorization Form for Local Employers (RS5544)
This form is for local employers to authorize a Contact Administrator for Retirement Online, who will be responsible for maintaining accurate and complete business contact information for the individuals with whom NYSLRS communicates.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5544.pdf