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State Agencies Bulletin No. 767
… for advance payment of Earned Income Credit to file a new Form W-5 Earned Income Credit Advance Payment Certificate … Earned Income Credit directly from their employer in the form of regular EIC payments added to their paychecks. Agency … report by December 20, 2007 (Institution) and December 26, 2007 (Administration), the EIC must be cancelled on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/767-advance-payment-earned-income-creditState Agencies Bulletin No. 2202.1
… No. 2202 which has been removed. Purpose: The purpose of this bulletin is to provide agency instructions for … eligibility criteria are affected. Background: Chapter 190 of the Laws of 2023, which implemented the 2023-2026 Agreement between … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22021-public-employees-federation-pef-fy-2024-2025-higher-educationState Agencies Bulletin No. 2310
… Purpose: The purpose of this bulletin is to provide agency instructions for … eligibility criteria are affected. Background: Chapter 190 of the Laws of 2023, which implemented the 2023-2026 Agreement between … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2310-public-employees-federation-pef-fy-2025-2026-higher-educationTown of New Berlin – Ambulance Company Loan (2013M-22)
… the Town’s practices regarding the Board’s revolving loan fund lending practices for the period January 1, 2012, … not-for-profit ambulance company from a Town “Revolving Loan Fund” which we understand was established using Federal … (HUD) that program income held in certain Revolving Loan Funds continue to be subject to Federal HUD requirements …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Lockport City School District - Procurement (2021M-198)
… could have used a more transparent procurement process for a $3.3 million security enhancement project. They did not seek competition for a facial/object recognition software license, prior to … as “piggybacking.” Officials did not seek competition for four professional service contracts totaling $238,000. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Selected Employees Travel Expenses (2012-S-92)
We recently audited the travel expenses of four employees of the Office of General Services (Office).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s92.pdfCity of Rome – Solar Power Purchase Agreements (2015M-290)
… audit was to evaluate the City’s process for entering into solar power purchase agreements for the period January 1, … two power purchase agreements and lease agreements with a solar company that provides solar-powered electric generating systems. Key Finding The …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290State Comptroller DiNapoli Releases Audits
… Assistant Facilities Program Coordinator. Based on the audit, the New York State Joint Commission on Public Ethics … the commission $4,000 and resigned from his position on Dec. 11, 2017. Department of Health (DOH): Medicaid Program: … Drug Rebate Program (Follow-Up) (2018-F-14) An initial audit found DOH incorrectly identified Medicaid providers as …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-auditsOpinion 97-6
… of County Law, article 6) COUNTY LAW, §§300, 301(8), 303, 308: The cost of constructing an addition to house an … access service within such municipality (County Law, §303[1]). Section 307 authorizes the expenditure of surcharge … also those costs necessarily incidental thereto (1995 Opns St Comp No. 95-5, p 8; 1990 Opns St Comp No. 90-51, p 116). …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Definitions – Contribution Stabilization Program
… total bill, excluding payments for group term life insurance, deficiencies, previous amortizations, incentive … by the total billable salary from all participating employers in a system for the fiscal year. Employer’s Average … rate that does not include employer Group Term Life Insurance (GTLI) owed that fiscal year. Employer’s Graded …
https://www.osc.ny.gov/retirement/employers/csp/definitionsOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… Determine whether Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) officials … in accordance with collective bargaining agreements (CBAs) and employment contracts, 40 employees received unearned wages totaling $25,948 of which $19,985 was not recouped. In addition, it cost BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollDiNapoli Says Wall Street May Still Have a Good Year Given Strong Start
… cost of legal settlements related to the 2008 financial crisis, securities industry profits were strong in 2013 and … is still 9 percent smaller than before the financial crisis. While the recent growth in securities industry … a new record. After accounting for inflation, 2014 was the third highest year on record. Average salaries in the …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-says-wall-street-may-still-have-good-year-given-strong-startState Agencies Bulletin No. 2430
… to provide agency instructions for processing the PEF FY 20262027 Higher Education Differential …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2430-public-employees-federation-pef-fy-2026-2027-higher-educationState Agencies Bulletin No. 2205
… Payroll Bulletin No. 70 . Purpose: The purpose of this bulletin is to provide agencies with updated guidance … and on time, there may be an occasion where all or part of the employee’s pay is not received by the employee on the … agency to pay an employee for time worked, when any part of the employee’s pay will be delayed past the scheduled …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2205-updated-guidance-issuing-payroll-correctionsState Comptroller DiNapoli Releases Audits
… been issued: Department of Environmental Conservation (DEC): Collection and Use of Oil Spill Funds (Follow-Up) (2017-F-13) An initial audit report issued in August 2015 determined that there were … insurance coverage that recipients had. By the end of the audit fieldwork, about $6.3 million of the overpayments had …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0Opinion 89-46
… This opinion represents the views of the Office of the State Comptroller at the time … OFFICERS LAW, §3; ELECTION LAW, §5-102: An individual who is not a U.S. citizen may not be a member of a town planning board. You ask whether a person who otherwise qualifies for office, but is not a citizen of …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… Non-payroll disbursements represent a significant portion of a school district’s (district’s) expenditures, covering a … the district’s budget and procurement policies. During our audit period, the District made 4,343 non-payroll … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Comptroller DiNapoli Releases School Audits
… his office completed audits of the Chenango Valley Central School District , Churchville-Chili Central School District , Hamilton-Fulton-Montgomery BOCES , Marion … Central School District and the Valley Stream Central High School District . “In an era of limited resources and …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0DiNapoli: New York City Projects Surplus in 2017 Despite Slower Tax Collections
… challenges at the city’s Health and Hospitals Corp. (HHC) and federal funding that may not materialize. HHC projects a cash balance of $116 million by June 30, … with the policies of the incoming administration. HHC is also falling short of targets to reduce staffing and …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-city-projects-surplus-2017-despite-slower-tax-collectionsImproper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Follow-Up)
… Objective To determine the extent of implementation of the three … program offers managed long-term care (MLTC) coverage to people who are chronically ill or disabled and who wish to stay in their homes and communities. MLTC plans offer a … To determine the extent of implementation of the three …
https://www.osc.ny.gov/state-agencies/audits/2021/08/31/improper-fee-service-payments-services-covered-managed-long-term-care-plans-follow