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Opinion 89-43
… This opinion represents the views of the Office of the State Comptroller at the time it was … resolution, that a proposition shall be submitted at any annual fire district election, other than one at which a fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Focus on Identity Theft
… important issue. IDENTITY THEFT REPORTS INCREASED 200% in New York State between 2019 and 2021. (Source: Federal … browser location field. Don’t click on links received in unsolicited email. Resources Federal Resources Federal … General: Prosecutes individuals and businesses engaged in fraudulent trade practices and provides information to …
https://www.osc.ny.gov/reports/focus-identity-theftCompliance With Payment Card Industry Standards
… Objectives To determine whether the City University of New York (CUNY) has provided sufficient guidance to the CUNY … standards. Key Recommendations To Central Office: Develop strategies to enhance compliance with PCI DSS and improve …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… (DOF) identifies and collects fines and fees that are due for parking violations. This audit covered the period from … to February 4, 2019. About the Program DOF is responsible for collecting and processing payments for parking fines for the approximately 30 entities that can …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesNY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… our best hope to combat it. Whatever President Trump says or does regarding the Paris Agreement, it will not weaken the …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskCity of Amsterdam – Budget Review (B25-5-5)
… Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for … all the recommendations in our previous budget review letter when preparing the 2025-26 proposed budget. The Mayor … is not structurally balanced because it includes a subsidy from the general fund to finance its operation. The proposed …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Are You Vested? And What It Means
… you have earned enough service credit to qualify for a pension benefit once you meet the minimum age requirements … your tier and retirement plan, sign into your Retirement Online account and go to the 'My Account Summary' section. … Most members in Tier 1, 2, 3 and 4 can also use our “Quick Calculator,” which will estimate your pension based on …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansOpinion 88-62
… requirements discussed above, we believe that the work required to close and cap a municipal landfill, including … that the procedures for establishing and expending moneys from a capital reserve fund vary depending on whether the … Finance Law, §§11.00[a][6-b], 35.00; see also 1979 Opns St Comp, No. 79-42, p 7). As to whether landfill fees may be …
https://www.osc.ny.gov/legal-opinions/opinion-88-62State Agencies Bulletin No. 2325
… processed automatically. Affected Employees: All employees in the Agency Police Services Unit (BU31) represented by … Lag 03/27/2025 04/23/2025 Eligibility Criteria: Employees in Bargaining Unit 31 who received an April 2025 increase to … on or after the applicable Effective Dates provided in the Effective Dates section who are receiving Premium …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2325-april-2025-increases-premium-overtime-administrative-maintenance-payState Agencies Bulletin No. 1443
… or PLA/SWC. These leave codes were created for OSC to refund employees’ Federal, State, Social Security/Medicare … will receive the appropriate Social Security/Medicare refund and that the employee’s 2015 W-2 will be correct. Due … the late entry of the Job Data transactions, OSC will not refund Federal, State, and Local income taxes. Employees will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1443-end-year-refund-social-security-and-medicare-taxes-withheld-whileSupplemental Payments to Executive Employees
… Purpose To determine whether WCHCC has a formal supplemental … 1, 2012 through January 15, 2016, and focused on payments to senior management employees for their performance during …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesState Agencies Bulletin No. 1352
… is confirmed Background Eligibility for the location pay earnings is based on the employee’s status, full/part-time … agencies in determining the appropriate location pay earnings for their employees, OSC created Control-D report … that appear to be INELIGIBLE for the location pay earnings they are currently receiving, as well as employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1352-new-control-d-report-npay799-location-pay-exceptions-reportApplying for Benefits – Special 20- and 25-Year Plans
… Post Office (NYSLRS mailing address is at the top of our forms). If you need to submit a time-sensitive service … the original (NYSLRS mailing address is at the top of our forms). Filing Multiple Applications If you become ill or …
https://www.osc.ny.gov/retirement/publications/1517/applying-benefitsUnified Court System Bulletin No. UCS-249
… Local 1180 in bargaining unit SD. Employees represented by District Council 37 in bargaining unit SK who reside within … will be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2017 Form W-2 (Wage and Tax Statement). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-249-prepaid-legal-service-benefit-unified-court-system-ucsDiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… at the time of the CARES Act legislation becoming law in March, New York City would have received $9.4 billion. The … through June 30 (see Figure 2), many of which are located in the regions hit hardest by COVID-19. DiNapoli’s report … dramatic impact of COVID-19 on state and local revenues in New York and elsewhere, significant additional relief from …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19State Comptroller DiNapoli Releases School Audits
… been issued. Gorham-Middlesex Central School District – Online Banking Access (Ontario County) District officials did … private and sensitive information are at greater risk for unauthorized access, misuse or loss. In addition to … 61% of the unused vacation leave, sick leave and retirement incentive payments made during the audit period. …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsIX.12.O Refunds – IX. Federal Grants
… (gross value) or more. The federal share of refunds is identified through a review of the NYGL0394 report … all federal refunds. Information from the report is summarized by federal program to identify those refunds … for refunds held when the state’s interest liability is calculated on refunds for their federal programs subject …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsVI.2.A Appropriation & Segregation Overview – VI. Budgets
… made, for the purposes designated, up to the stated amount of the appropriation. Appropriations generally are … need not, and generally do not, equal the amount of the appropriation. An appropriation represents maximum … an appropriation becomes available at the beginning of the State's fiscal year (April 1) and becomes unavailable, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewControls Over Vehicle Use and Transportation-Related Expenses
… documentation and information obtained through April 2021. About the Program The Department’s mission is to ensure … depending on the vehicle type and service needed. As of March 2020, the Department’s fleet included both passenger … agency-wide policies regarding warranties. As a result, warranties are handled differently by the regions, …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesState Agencies Bulletin No. 347
… number ( Empl Rcd# ), and Name appear highlighted on the List box. Click Select . Determine if the employee already …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/347-2003-sefa-campaign