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State Agencies Bulletin No. 1874
… Part-Time employees Agreement), between the State of New York and the NYS Correctional Officers and Police … to all employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1874-2020-uniform-cleaning-and-maintenance-allowance-certain-securityPension Funds Break New Ground on Board Diversity
… New York State Comptroller Thomas P. DiNapoli today announced … reports on efforts to increase board diversity pending at LinkedIn and Skechers USA. DiNapoli has filed similar …
https://www.osc.ny.gov/press/releases/2015/04/pension-funds-break-new-ground-board-diversityState Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Bolton Fire District , Town of Deer Park , East Bloomfield Fire District , East …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… (Erie County) The board and district officials did not properly manage fund balance and reserve accounts. The … fund balance by $4.5 million, and missing opportunities to lower real property taxes. The board and district … same period gave the impression that the district would have operating deficits totaling $6.7 million when it …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Monitoring of Construction Management (Follow-Up)
… Group (D&C), which provides State agency clients a full range of architectural, engineering, contracting, and … management services, including the management of a construction project’s schedule, cost, quality, safety, scope, and function. D&C is generally responsible for managing OGS’ …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followOversight of Water Supply Emergency Plans (Follow-Up)
… assists with water system security, emergency preparedness and response, and the protection of critical drinking water system … water to more than 3,300 people (Water Systems) to prepare and submit a Water Supply Emergency Plan (Plan) to DOH for …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followSection 8 Housing Choice Vouchers – Federal Funding and New York
… by NYCHA. Because HUD payments were delayed in February of 2025, NYCHA announced they will be withholding future … fourth largest source of direct federal funding in FY 2025. As of the FY 2026 preliminary budget, the City anticipates receiving $649.6 million in FY 2025 and $605.7 million in FY 2026 for HCV, all allocated to …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersGlossary
… must be formally appointed by the Court to safeguard these funds until the child becomes 18. Usually, a parent (the … assigned to a specific property held by the Office of Unclaimed Funds and is for our internal use only. Original …
https://www.osc.ny.gov/unclaimed-funds/claimants/glossaryDiNapoli: Tax Breaks From IDAs Continue to Climb
… New York's Industrial Development Agencies (IDAs) provided $695 … full-time jobs, with an increase of 224,734 jobs over the life of these projects, at a median cost of $2,326 per job … A Map of 2015 IDA Data by Region is also available, go to: …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climbState Comptroller DiNapoli Releases Municipal and School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … were issued. Livonia Central School District – Conflict of Interest (Livingston County) A board member, who resigned … to New York State General Municipal Law. The board member’s physical therapy company entered into six contracts with …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsGermantown Central School District – Lead Testing and Reporting (S9-25-3)
… report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly … plan to identify all water outlets for sampling or exemption. District officials also did not have a remedial …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Southwestern Central School District – Claims Audit (2025M-34)
… Educational Services (BOCES) central business office (CBO).The BOCES CBO Manager assigned two BOCES employees to audit the … auditor. The Board inappropriately appointed the BOCES CBO as the claims auditor instead of a specific individual. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Contribution Rates – Employer Contributions and Rates
… Contribution rates are issued by system and broken down by tier and … the alignment of employer costs with the value of member benefits. Employers who offer their employees better retirement plans or optional benefits generally have higher contribution rates, which …
https://www.osc.ny.gov/retirement/employers/contributions/contribution-ratesRetirement System Membership – State Police Plan
… For police officers and paid firefighters working for New York … employer in the State, membership in the New York State Police and Fire Retirement System (PFRS) is mandatory. … and Social Security Law) covers every member and officer of the New York State Division of State Police, which …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipCUNY Bulletin No. CU-638
… OSC will automatically increase the bi-weekly deduction for Union Dues (Code 384) from $26.60 to $27.00 for full-time employees and … $14.95 for hourly employees. Questions Questions regarding this bulletin may be directed to the Payroll Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-638-district-council-37-local-384-dues-increaseAlternate Contribution Stabilization Program
… cash relief for employers by allowing them to amortize a portion of their annual contribution, but then requires … in Erie, Nassau and Westchester counties. The State could not participate in the Alternate Program. To withdraw from … 1, 2023 – March 31, 2024), you will begin paying the normal rate (not the graded rate) in fiscal year 2025 (for …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programOpinion 2008-5
… no longer represent those views if, among other things, there have been subsequent court cases or statutory … LAW § 184; GENERAL MUNICIPAL LAW § 209-d: With respect to a fire protection contract between a village and a town on … for the services of a village fire company: (1) there is no statutory requirement that any portion of the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Opinion 88-78
… in the opinion. POLICE AND POLICE PROTECTION -- Contract for (additional protection by county to village); (additional … village) -- Financing (exemption of village from town tax for town police services) -- Police Chief (necessity for in village) -- Police Department (abolishment of in …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Opinion 2006-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … letter of credit issued as security by a qualifying federal home loan bank) GENERAL MUNICIPAL LAW §§10(3), 11(2): The …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4State Comptroller DiNapoli Releases Municipal & School Audits
… and consideration. We returned to the district in July 2024 to conduct an audit follow-up review. Based on our … two recommendations were not implemented, and one recommendation was not applicable for the period that we … directly reported to the local health department within one business day. Additionally, district officials did not …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0