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Comptroller DiNapoli Releases Special Education Audits
… reported costs that did not comply with SED requirements and recommend such costs be disallowed. These ineligible … costs included $621,191 in personal service costs and $33,864 in other than personal service costs. State … reported costs that did not comply with SED requirements and recommend such costs be disallowed. The ineligible costs …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-special-education-auditsState Agencies Bulletin No. 2160
… Affected Employees: Employees who receive Employer paid and/or Union (PEF and/or CSEA) paid qualified Educational Assistance benefits … wages. Amounts in excess of $5,250 must be reported and are subject to federal, state, local, Social Security, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2160-educational-assistance-benefits-2023State Agencies Bulletin No. 2277
… Affected Employees: Employees who receive Employer paid and/or Union (PEF and/or CSEA) paid qualified Educational Assistance benefits … wages. Amounts in excess of $5,250 must be reported and are subject to federal, state, local, Social Security, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2277-educational-assistance-benefits-2024Bedford Central School District – Medicaid Reimbursement (2025M-43)
… of Education (Board) that is responsible for the oversight and general management of financial and educational affairs, including adopting policies. The … the special education department, including developing and implementing Individual Education Plans (IEPs) 1 for …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43DiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… New York City Public Schools (NYCPS) needs to do more to ensure students are matched to high schools in line with existing regulations, according to an audit released by … New York City Public Schools NYCPS needs to do more to ensure students are matched to high schools in line with existing regulations according to an audit …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processDiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… no invoices or contracts to support them, and $31,926 in American Express charges with no invoices to support the …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerState Agencies Bulletin No. 1157
… Purpose To describe agency procedures for employee enrollment in Tier 6 retirement. Affected Employees Employees … will be issued at a later date. There is no change in the enrollment process for the Optional Retirement Program (ORP), … To describe agency procedures for employee enrollment in Tier 6 retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1157-new-tier-6-benefit-structure-enrollment-following-retirement-systemsState Agencies Bulletin No. 2064
… Affected Employees Employees who receive Employer paid and/or Union (PEF and/or CSEA) paid qualified Educational Assistance benefits … wages. Amounts in excess of $5,250 must be reported and are subject to federal, state, local, Social Security, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2064-educational-assistance-benefits-2022SUNY Bulletin No. SU-367
… Covid-19 OT override (Earnings Code CVO), Earnings Code ARC (Adjust Retro Raise for C19 OT) must be used to process … Time Entry Interface (NPAY502) using Earnings Code AJR, ARC, or ARO : Earnings Begin Date: The first date included … The last date included in the adjustment Earn Code: AJR , ARC , or ARO Amount: Amount to be adjusted Comments: An …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-367-2024-discretionary-increases-professional-servicesOpinion 90-52
… the clerk is under no statutory duty to record the names of other persons attending the meeting. A decision to … whether the town clerk is required by law to record the names of all persons present at a town board meeting. You … every question shall be taken by ayes and noes, and the names of the members present and their votes shall be entered …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Unified Court System Bulletin No. UCS-307
… for manual payment of the April 2022 UCS Security and Law Enforcement Differential Payment (SLED). Affected … the Unified Court System of the State of New York (UCS) and the affected bargaining units (Bargaining Units DR, F8, SR, and SY), provides for an annual Security and Law Enforcement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-307-april-2022-unified-court-system-ucs-security-and-lawDiNapoli: Post-Pandemic Unemployment in NYC Persists for Some Demographic Groups
… status. As of December 2025, leisure and hospitality, wholesale trade, other services (e.g., personal care and …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-post-pandemic-unemployment-nyc-persists-some-demographic-groupsState Agencies Bulletin No. 2273
… to or exceed the amount to be returned. Agencies must email the Payroll Reversal and Exchange mailbox to obtain … after the December 31, 2024 (Inst) or January 2, 2025 (Admin) deadline, the employee is due a corrected wage … in the employee’s Additional Pay record. Agencies should contact their Payroll Auditor to determine if deleting, end …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2273-schedule-submitting-2024-year-end-returned-checksNYS Comptroller DiNapoli: Wall Street's 2020 Bonuses Rose Amid Volatility
… by New York State Comptroller Thomas P. DiNapoli. “Wall Street’s near-record year shattered all expectations. The … but it comes with a caution. New York benefits when Wall Street succeeds, but our economy won’t fully recover until …
https://www.osc.ny.gov/press/releases/2021/03/nys-comptroller-dinapoli-wall-streets-2020-bonuses-rose-amid-volatilityIX.12.H Key CMIA Documents – IX. Federal Grants
… administration of covered programs must prepare two major documents for review and approval by the U.S. Treasury: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… which include, but are not limited to: Developing and implementing a complete system of internal controls … Monthly reconciliation of advance account receipts and disbursements to bank statements as described in Section 10.F - Cash Advance Reconciliations and Annual Confirmation of this Chapter; Advance funds should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewDiNapoli Honors Community Leaders During Italian Heritage Celebration
… many years by working with his family to build a premium supermarket chain in Westchester and Putnam counties. Joan …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationDiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… Office and Wyoming County District Attorney Donald G. O’Geen. The investigation found that between December 2014 … said Wyoming County Sheriff Gregory J. Rudolph. Conaway, 50, of Silver Springs, was arrested and arraigned at village … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementNY-Sun Incentive Program (Follow-Up)
… electricity come from renewable energy sources such as solar and wind by 2030. NY-Sun was launched in 2012 by the … to help establish a self-sustaining and self-sufficient solar industry in the State. Our initial audit report, which …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followSelected Aspects of Railcar Fleet Maintenance (Follow-Up)
… Authority (MTA)-New York City Transit (Transit) and the MTA-Staten Island Railway (Railway) have established systems of regularly scheduled inspections and maintenance. While inspections were usually performed on … this was not always the case. We recommended that Transit and Railway monitor when inspections are occurring and the …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-follow