Search
XII.5.K Federally Reportable Payments – XII. Expenditures
… physical injury or physical sickness Emotional distress (only when accompanied by physical sickness) Out of pocket … for a reportable payment made payable to the claimant only, the Business Unit must: Process a regular voucher using … the claimant but the check is made payable to the attorney only, the Business Unit must: Process a regular voucher using …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-paymentsOpinion 94 - 23
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (of district located within two … TOWN LAW, §§170, 172-d: In the case of the extension of a fire district located within two towns, if the proposed … If the area of proposed extension is within an adjoining fire protection district, the town board of the town within …
https://www.osc.ny.gov/legal-opinions/opinion-94-23New York State’s Personal Income Tax Check-Off Programs, February 2021
New York taxpayers’ choices for making charitable donations through check-offs on their State Personal Income Tax returns continue to grow.
https://www.osc.ny.gov/files/reports/pdf/tax-check-off-programs-sfy-2019-20.pdfCompliance With the Safe Schools Against Violence in Education Act
… accurately reporting statistics on crime and incidents to the State Education Department (Department). We also assessed whether the Department has used incident data to identify school … prevention and response programs. Our audit covered the period July 1, 2011 through June 16, 2014. Background The …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actSelected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
… and maintaining boarding accessibility. PANYNJ is also subject to certain DOJ regulations. Title II prevents … regulations in areas of the Port Authority Bus Terminal where some of the gates at both the lower and upper levels … PANYNJ staff. Four of the PATH stations, in Manhattan (9th Street, 14th Street, 23rd Street, and Christopher Street) …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-followVillage of Herkimer – Payroll (2025M-37)
… [read complete report – pdf] Audit Objective Did Village of Herkimer (Village) officials pay salaries, wages and … regular salaries and wages, overtime and payments to employees for unused leave accruals or other benefits upon … other separation-from-service benefits totaling $128,254. While calculations were available for the three employees to …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37State Agencies Bulletin No. 2166
… used for such critical tasks as direct employee contact, mailing of Form W-2 statements, mailing of paycheck and direct deposit advices, determining … It is essential that PayServ contains correct and current address information for all NYS employees. In an effort to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2166-new-york-state-payroll-online-nyspo-employee-address-updateAdministration of Non-Competitive and Limited-Competition Contracts
… contracts with vendors. We also assessed the adequacy of ACS's monitoring of contractor services. The audit covered … children, young people, families, and communities. It does so by providing them with child welfare, juvenile justice, early childhood care, and education services. As part of this effort, ACS …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsDiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… DiNapoli said. “By focusing on ensuring structural budget balance, using realistic revenue projections and … to obligate by the end of 2024 and spend by the end of 2026. Although federal aid traditionally represents the … budget deficits, including overriding the property tax cap to increase their tax levies. Local governments are …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsXII.2 Expenditure Policies – XII. Expenditures
… Article 5 of the New York State Constitution and Section 111 of the New York State Finance Law requires that the State … Article 5 of the New York State Constitution and Section 111 of the New York State Finance Law requires that the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesSavings Programs: NY 529 and NY ABLE
… benefits that help pay for college or disability expenses: NY's 529 College Savings NY Achieving a Better Life Experience (ABLE) Comptroller … Education Services Corporation. He is also trustee of the NY ABLE program and oversees all of its assets. NY’s 529 …
https://www.osc.ny.gov/savingsDiNapoli: Son Left Father’s Body in Morgue to Steal His Pension and Social Security Payments
… were electronically deposited into a checking account in the name of his father. Christopher Bunn, 49, is scheduled … Court Justice Barry Kron based upon his guilty plea in October to grand larceny in the third degree, a Class D felony, and petit larceny. … of $17790 which were deposited into a checking account in the name of his father …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-son-left-fathers-body-morgue-steal-his-pension-and-social-security-paymentsOpinion 88-53
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … OFFICERS AND EMPLOYEES -- Retirement Benefits (exclusion of compensation for working vacations from calculation of … bargaining agreement is includable in the calculation of one year final average salary under section 3029d of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… Purpose of Audit The purpose of our audit was to determine whether the District’s controls are adequate to ensure that financial activity is properly recorded and reported to safeguard District moneys for the period January 1, 2012 through September 18, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialDiNapoli: 16 School Districts Designated in Fiscal Stress
… a category of stress for five or more years since SY 2013. Only four of these school districts were designated in fiscal …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-16-school-districts-designated-fiscal-stressDiNapoli: State Financial Condition Improving
… more than a dozen legal settlements. The Enacted Budget makes some of the settlement dollars available for … calls for bolstering state reserves, provide greater assurance that funds will be available when truly needed and … spending is shifted off-budget to public authorities; Makes more than two dozen changes to existing law affecting …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingDiNapoli: State Pension Fund Adds $350 Million to Investment Funds Geared to New York Companies
… sponsor) in growing New York-based companies. Hamilton Lane will manage the funds. The firm has a 20-year successful … said David Helgerson, managing director at Hamilton Lane. “Throughout this process, we have supported companies …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-state-pension-fund-adds-350-million-investment-funds-geared-new-york-companiesEfforts to Collect Delinquent Taxes (2019-S-61) 180-Day Response
To determine if the Department of Taxation and Finance is making adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, penalties, and fees—from delinquent individual and business taxpayers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s61-response.pdfEfforts to Collect Delinquent Taxes (2019-S-61)
To determine if the Department of Taxation and Finance is making adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, penalties, and fees—from delinquent individual and business taxpayers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s61.pdfDiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… While the gross city product is expected to decline by only 0.6 percent in 2020 as a result, the employment recovery …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-looming