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City of Yonkers – Budget Review (B22-6-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2022-23 fiscal year are … about 6.3 percent of the City’s annual budget. Includes a tax levy of $402,154,152, which is equal to the tax levy … budget. Our review found the District’s budget: Has a budget gap of at least $7.4 million. Relies on $12 million …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5Management and Maintenance of Non-Revenue Service Vehicles
… Objectives To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate … 2018 through April 2021. About the Program New York City Transit (Transit) and the MTA Bus Company (MTA Bus) are two related … To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesState Agencies Bulletin No. 1935
… State Agencies Bulletin No 1935 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissionersControls and Management of the Unemployment Insurance System
… oversight inquiries to ensure transparent and accountable agency operations. …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemOther Bulletin No. 62
… Purpose The purpose of this bulletin is to provide the State University … State University Construction Fund with an increment code of 1976-2017 who meet the eligibility criteria are affected. … Fund’s Board Resolution 2017-12 authorizes the Memorandum of Agreement between the State University Construction Fund …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-62-april-2022-state-university-construction-fund-scf-civilOther Bulletin No. 56
… example, if an employee has $200 deposited into a loan account and the remainder going into a balance account, the same distribution will be applied. Undeliverable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-56-april-2021-state-university-construction-fund-scf-civilPower of Attorney
… on your behalf regarding retirement benefit transactions. You may choose to designate a power of attorney in case of … if we have an approved copy of your POA form on record, we can discuss your information with the agent you name in your … retirement file; Apply to receive retirement benefits; or Change your tax withholding (for retirees). Special authority …
https://www.osc.ny.gov/retirement/members/power-attorneyState Comptroller DiNapoli Releases Municipal and School Audits
… today announced the following local government and school audits were issued. City of Dunkirk – Budget Review … going forward will be severely limited. Seaford Union Free School District – Capital Assets (Nassau County) District … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Audits
… with outpatient services generally costing less. A prior audit, issued in August 2023, identified 34,264 … two. New York State Health Insurance Program: CVS Caremark – Accuracy of Empire Plan Commercial Rebate …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2207
… OSC’s automatic processing of the April 2022 Retroactive 2.00% Lifeguard Salary Increase and the April 2023 … 189 of the Laws of 2023, which implemented the 2022-2026 Agreement between the State of New York and UUP, … Code OTA) or OT-Hourly/Biweekly (Earnings Code OTK) and Holiday Pay (Earnings Code HPA) or Holiday Pay – Hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-april-2022-retroactive-200-salary-increase-and-april-2023-retroactiveUnified Court System Bulletin No. UCS-293
… processed automatically. Affected Employees NYS Unified Court System (UCS) employees in Negotiating Units SY, SR, S9, … Civil Service Employees Association (CSEA) and the Unified Court System of the State of New York, provide for a uniform … memorandum dated 11/04/2020, issued by the Office of Court Administration (OCA) Payroll Operations, authorizes the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-293-december-2020-uniform-and-equipment-uniform-allowance-andState Agencies Bulletin No. 1911
… Grade for Overtime Union Designation Flow Controller N/A 6 CSEA Greeter N/A 6 CSEA Observer Observer / First Aid 6 … / Lead 23 PEF Note: Overtime performed in expired roles after 02/03/2021 will be paid on an exception basis via … Employees who have multiple active records in PayServ (i.e. dual employment or extra service) and perform work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortOpinion 2005-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … a bank or trust company, in accordance with the provisions of section 99-t of the General Municipal Law, for the … with a bank to collect water rents imposed on behalf of a water district …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7State Comptroller DiNapoli Releases Audits
… (2023-F-10) In 2013, the Long Island Rail Road (LIRR) awarded a contract to procure new M9 rail cars to … 92 cars. A prior report, issued in March 2022, found that LIRR was over budget by $8.9 million and the contractor was … July 2020, only 64 cars had been delivered. Furthermore, LIRR did not assess the contractor for the allowed liquidated …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsXII.6.E Making an Emergency Payment – XII. Expenditures
… Business Units can use the emergency single payment vendor ID “0400000001” to make a payment to the entity. This ID cannot be used to create a Purchase Order within the … the payment using the emergency single payment vendor ID. See Chapter X, Section 5.A - Assigned Single Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentState Agencies Bulletin No. 1744
… are currently in or were previously in Bargaining Units 01 and 21 at any time since April 1, 2016 with union dues … NYSCOPBA membership dues for employees in Bargaining Unit 01 (Code 291) will increase retroactively as follows: … as follows: Effective Date Biweekly Amount 4/1/2016 $26.00 4/1/2017 $26.46 4/1/2018 $26.93 4/1/2019 $27.41 Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1744-new-york-state-correctional-officers-and-police-benevolent-associationPort Chester-Rye Union Free School District – Financial Condition (2015M-147)
… Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the Village of Rye … million. Key Findings The Board overestimated expenditures in its budgets, and none of the fund balance that was appropriated was used in four of the five fiscal years. Although the District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147State Agencies Bulletin No. 1960
… maximum rate allowed by IRS for PCM is 56.0 cents per mile effective from January 1, 2021 through December 31, 2021. Current maximum Federal … and employment taxes if employment away from home at a single location is realistically expected to last for more …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1960-year-end-procedure-taxable-employee-expense-reimbursementsState Police Bulletin No. SP-208.1
… of this bulletin is to inform the Division of the State Police of OSC’s automatic processing of the April 1, 2020 and … Affected Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 who meet the … State Police Bulletin No SP2081 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-2081-april-1-2020-and-april-1-2021-retroactive-salary-increases-stateOpinion 98-16
… ASSESSMENTS -- Certiorari Proceedings (timing for return to general fund of excess moneys in school district reserve fund for tax certiorari claims) SCHOOL DISTRICTS -- Reserve Fund … initial deposit, but no later than on that date. You ask how long a school district must hold moneys paid into a tax …
https://www.osc.ny.gov/legal-opinions/opinion-98-16