Search
Supported Browsers
… website and online services support: Microsoft Edge Google Chrome JavaScript You must enable JavaScript for your browser … and online services support Microsoft Edge and Google Chrome …
https://www.osc.ny.gov/online-services/supported-browsersDiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… as the village of Johnson City. “When seized property is missing, it can jeopardize the prosecution of criminal cases … “Without proper oversight, it’s impossible to know if the missing items were destroyed, transferred to other agencies, … could not be located. Department officials indicated the money was transferred to other agencies or returned to its …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyHalf Hollow Hills Community Library - Fund Balance (2018M-127)
… does not address the maintenance of surplus fund balance, how the Board expects to use surplus funds and the timeframe for doing so. As of … they will be used and the timeframe for doing so. Develop a plan to use unexpended surplus funds in a manner that …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Accounts Payable Advisory No. 9
… Subject: Making Payments to National Grid Guidance: This advisory has been updated to reflect new requirements for entering a unique invoice number on vouchers payable to National Grid, as discussed below. Consistent with the … Making Payments to National Grid …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridChatham Central School District – Financial Condition (2015M-161)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … when developing budgets. The District has not established a formal plan stating how much will be set aside in each reserve, how each reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Salary Explanation Page How-To Guide
This guide shows you how to use the Salary Explanation page in Retirement Online to complete and submit more detailed earnings information for your employees when they retire.
https://www.osc.ny.gov/files/retirement/employers/pdf/salary-explanation.pdfLaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for funding several of its reserves. In addition, the … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-38720-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… Eligibility You will be eligible to retire with 20 or more years of creditable service, … regardless of age. “Creditable service” is: Service as a firefighter or police officer under the 20-year plan; … 90 days before your date of retirement. For information on how to apply for a service retirement benefit, read Applying …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dChild Care Stabilization Grants
… grantees to ensure proper use of child care stabilization grant funds; and to determine whether the grants met their … part of its mission, OCFS administers several child care grant programs including child care workforce retention and … over $1.4 billion to fund child care stabilization grant programs. OCFS awarded these grant programs in two …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsState Agencies Bulletin No. 266
… Purpose To explain the General Checking Account bank change from Key … To explain the General Checking Account bank change from Key …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksState Agencies Bulletin No. 246
… Purpose To explain the conversion of deduction code 768 from a general deduction to direct deposit Affected Employees Employees in the Oswego … To explain the conversion of deduction code 768 from a general deduction to direct deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/246-conversion-general-deduction-direct-depositControls Over Tablet and Kiosk Usage by Incarcerated Individuals (Follow-Up)
… Objective To determine the extent of implementation of the seven … and Community Supervision (DOCCS) provides access to tablets and kiosks at no cost to Incarcerated Individuals (or Individuals) through a … To determine the extent of implementation of the seven …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/controls-over-tablet-and-kiosk-usage-incarcerated-individuals-followDiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… on the basis of a disability, too many New York City Parks Department facilities have barriers to people with … of barriers to people with disabilities in our city parks, playgrounds and beaches,” DiNapoli said. “The city has … 2005, a State Comptroller’s Office audit found that the Parks Department did not identify and address obstacles to …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesDiNapoli: New York City Continues to Rebound and Regain Share of State Economic Activity
… growth for the city and the state. “New York City is a key driver of the state’s economic strength,” DiNapoli said. … levels. However, some individual and household-level indicators show increased financial stress and need. … its share of the state’s population marginally, to 42.4%, but the city’s gross domestic product (GDP) rose 8.2% …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-new-york-city-continues-rebound-and-regain-share-state-economic-activityExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… bus, and commuter railroad services. The pandemic led to a dramatic drop in riders – and ridership revenue – for … the continued provision of service is especially critical to the economic health of New York City and its residents. … More than half of City residents used public transit to commute to work in 2019. The New York City metro area also …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaDiNapoli: Federal Tariffs and Other Actions Hurt Tourism and NY Exports
… New York had one of the steepest drops of any state in international tourism in 2025, with overseas travelers … to the U.S., and policies that welcome and encourage international travel are needed to avoid damaging economic …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-federal-tariffs-and-other-actions-hurt-tourism-and-ny-exportsDiNapoli: Dormitory Authority Overstated MWBE Contract Participation
… women-owned business contractors (MWBE) and could not show how it determined the authority’s overall MWBE participation … analysis to support that claim and could not demonstrate how they determined the authority’s overall MWBE … womenowned business contractors MWBE and could not show how it determined the authoritys overall MWBE participation …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participationState Agencies Bulletin No. 1105
… Purpose To provide agencies with instructions for processing taxable … Reference Per IRS Publication 15-B Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an educational assistance program is … To provide agencies with instructions for processing taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1105-educational-assistance-benefitsDue Diligence for Companies Holding Abandoned Funds
… are required to attempt to contact the rightful owner of the property before transferring, or escheating, the … as abandoned property and transferred to the Office of the New York State Comptroller unless they claim it before … or you only have an incomplete address on file. The value of the abandoned property account is $20 or less and you plan …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsAnnual Wage for New Tier 6 Employees
… rate × standard workday × 180 days worked = annual wage Daily Employees 12 month employees Daily rate × 260 days worked = annual wage 10 month employees Daily rate × 180 days worked = annual wage Unit of Work …
https://www.osc.ny.gov/retirement/employers/annual-wage-new-tier-6-employees