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State Agencies Bulletin No. 1435
… Code §6721 imposes a penalty of $250 per infraction for every information return that is filed with a … imposed by the IRS to any State Agency that is responsible for the inaccuracy of an employee’s job record in the NYS … OSC has created a file of employees with taxable wages for 2015 and compared that information with SSA records using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1435-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1523
… name and social security number on their employees’ Form W-2. This requirement also applies to resident and … Questions regarding this bulletin may be emailed to the Tax and Compliance mailbox. … To continue the partnership …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1523-verification-employees-social-security-number-ssn-and-name-be-reportedNew York’s Economy and Finances in the COVID-19 Era
… percent of New York households provided a self-response online, by phone, or by mail, lagging the national figure of …
https://www.osc.ny.gov/reports/covid-19-september-16-2020Comptroller DiNapoli Releases School District Audits
… claims audit results directly to the board. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1DiNapoli: 82 School Districts in Fiscal Stress
… have been designated as fiscally stressed under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress Monitoring System. The scores are based on the evaluation of 672 school districts with fiscal years …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressCUNY Bulletin No. CU-734
… of the April 2022 PSC $1,500 General Salary Increase for employees in the Lecturer Title Series, and to provide instructions for payments not processed automatically. Affected Employees: … to the Memorandum of Agreement (MOA) between CUNY and PSC for the Term of 12/01/2017 – 02/28/2023, a $1,500 general …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalDiNapoli Releases Dashboard Tracking Federal Covid Funding and State Relief Programs
… to assist New Yorkers in need. My office will follow the money to ensure federal funds are getting where they are … Executive Director Betsy Gotbaum, “With such large sums of money coming to New York through the American Rescue Plan and … detailed disclosure so the public can further track how money is being spent. We encourage local governments to …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-dashboard-tracking-federal-covid-funding-and-state-relief-programsState Comptroller DiNapoli Releases Municipal & School Audits
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology control … needed. Twenty-two of these accounts have not been used in more than five years. Town of German – Supervisor’s … did not maintain the town’s accounting records and reports in a complete, accurate and up-to-date manner. As a result, …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Controls Over the Empire State Supportive Housing Initiative
… and supportive housing to ensure all New Yorkers have access to safe and secure housing. As part of this plan, … cycle. Additionally, case managers are required to have monthly face-to-face visits with residents, make … relative was living in the unit and had changed the locks on the door. In June 2023, the provider located the resident …
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativeState Comptroller DiNapoli Releases School Audits
… accrual records tested. The district may incur $47,817 in additional payroll costs if the errors are not corrected. … record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days; ten … used. Surplus fund balance exceeded the 4% statutory limit in each of the last three fiscal years by 3.1 to 12.8 …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsDiNapoli: MTA Budget Gaps Return
… vacancies and fewer available workers, although the MTA does offset some of the additional overtime cost with payroll … overtime costs will drop. The MTA’s financial plan also does not yet factor in recent uncertainty for funding of its …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnContractors or Consultants – Membership and Enrollment
… of people who work for and provide services to the State or participating employers are considered public employees. … services. To determine if a person you hired is an employee or an independent contractor, you should first determine if an employer/employee relationship exists. Sections 315.2 and …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/contractors-or-consultantsMTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
… progress funding its capital programs and has tried to limit the strain on its operating budget from debt service … threaten its financial future and debt profile, according to State Comptroller DiNapoli’s annual report on the MTA’s … helped the MTA shore up its capital programs and plans to bring the system into a state of good repair, but it could …
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actionsCheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 207 of the 567 (37 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andJohnstown City School District – Lead Testing and Reporting (S9-25-15)
… in classrooms; one in a bathroom, and the other at a kitchen sink. Although District officials notified the local … your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you received with the draft audit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Tupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … not sampled or properly exempted by District officials for Cycle Two. This occurred because District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14Fredonia Central School District – Lead Testing and Reporting (S9-25-6)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … not sampled or properly exempted by District officials for Cycle Two. This occurred because District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6DiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… out that details are lacking on spending changes required for balance in the coming years. “New York state is in its … and Governor Cuomo and the Legislature deserve credit for putting us on the right path. The Executive Budget holds … plan to close future budget gaps, as I have called for, or we could get sidetracked and fall back on short-term …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressOpinion 89-8
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … the State, prior to establishing or appropriating moneys from a repair reserve fund. Subdivision 7 also requires that … Comptroller prior to establishing or appropriating moneys from a repair reserve fund. Clearly, a school district is not …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 91-49
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … AND HIGHWAYS -- Discontinuance of (county conveyance to other than owners of abutting lands) COUNTIES -- Powers … a county legislative body "may, when satisfied that it is for the interest of the county... discontinue a county …
https://www.osc.ny.gov/legal-opinions/opinion-91-49