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Village of Nelliston – Department of Public Works Payroll (2015M-104)
… Department of Public Works (DPW) employee leave accruals and maintenance of payroll time records for the period June … is located in the Town of Palatine, Montgomery County, and has a population of approximately 600. The Village is … Key Findings The Board did not establish policies and procedures or implement sufficient controls over leave …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… to ensure that financial activity was properly recorded and reported and that District money was safeguarded for the period … No. 2 is a district corporation of the State, distinct and separate from the Town of Tonawanda in Erie County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17XI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… for regular, centralized public notice of state agency and public authority intentions to contract for goods and services in the amount of $50,000 or more in The New York … days must elapse between publication of the notice and the date on which a bid or proposal is due, except where …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesDiNapoli: Wall Street Bonuses Fell 44% in 2008
… TARP placed restrictions on bonuses for top executives and many have voluntarily forgone bonuses, but it did not … in the bonus pool will ripple through the regional economy and the state and the city will lose major tax revenues,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2009/01/dinapoli-wall-street-bonuses-fell-44-2008Comptroller 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-2024DiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… instructs special education providers how it can and can’t spend taxpayer’s money to ensure that special needs … our findings to the State Education Department for review and to recover the ineligible reimbursements.” The Milestone … and staff appreciation gifts; $2,470 in salary for a teacher’s assistant. Milestone charged the state $9,240 even …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerBedford 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 … New York City Public Schools NYCPS needs to do more to ensure students are matched to high schools in …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processState 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-2022State Agencies Bulletin No. 1157
… March 31, 2012. Due to the complexity of this legislation and the limited time frame between passage of the legislation and its effective date, the process will be implemented in … the amount of overtime that is considered pensionable and included in the base for calculating contributions. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1157-new-tier-6-benefit-structure-enrollment-following-retirement-systemsSUNY Bulletin No. SU-367
… the 2022-2026 Agreement between the State of New York and UUP, provides for Discretionary Increases for UUP BU 08 … the increases is at the discretion of the Campus President and may be made to employees who are incumbents on the … provide campuses with details regarding the calculation and funding of these payments. Effective Dates: SUNY System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-367-2024-discretionary-increases-professional-servicesOpinion 90-52
… opinion. TOWN BOARD -- Powers and Duties (publication of minutes of meetings); (publication of State Comptroller's … TOWN CLERK -- Powers and Duties (required contents of minutes) TOWN SUPERVISOR -- Powers and Duties (publication of minutes of town board meeting); (publication of State …
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
… Background: To maintain the efficiency of AC230 processing and ensure accuracy of W-2 reporting for 2024, agencies must submit AC230s to OSC in accordance with bulletin 2272 and the processing schedule outlined in this bulletin. As … issued in 2023 is underway. Processing Dates: AC230s and accompanied funds for paychecks issued on or prior to the …
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
… in underwriting activity, historically low interest rates, and surges in trading spurred by volatile markets,” DiNapoli … York City’s securities industry will help shore up state and city budgets that are strained by steep declines in other … economy won’t fully recover until other sectors can reopen and all New Yorkers have a chance to share in economic …
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
… While CMIA applies to federal program funding, all aspects of implementation – … agreement, interest calculations – are keyed to a state’s fiscal year. Annually OSC, DOB, and lead state … includes the list of Subpart A federal programs subject to CMIA, funding techniques the state will use to draw …
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-overview