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DiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… directors and executives. 2024 Stewardship Priorities The release of the Fund's 2024 Stewardship Priorities continues … For example, the Fund recently announced in advance of the Starbucks’ annual meeting that the Fund would vote against …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesComptroller's Oversight of State Contracts
… Comptroller DiNapoli Ensures State Procurements Provide the Highest Value to New Yorkers For more than a century, the Comptroller’s Office has conducted independent, pre-review of State and limited Public Authority contacts, adding transparency to … For more than a century the Comptrollers Office has conducted independent prereview …
https://www.osc.ny.gov/state-agencies/contracts/oversightXII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… can be easily identified by examining the face of the check. The heading reads: Comptroller State of New York - … the upper right hand corner and have two signatures on the check – one from the State Comptroller and one from the … Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check of this Chapter. Occasionally, the Post Office may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkCompliance With Special Education Requirements – Evaluations
… Objective To determine if the New York City Department of Education evaluated students for special education … within required time frames. Our audit scope covers the period of July 1, 2016 through March 9, 2018, and … To determine if the New York City Department of Education evaluated students …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsState Agencies Bulletin No. 1256
… the investments in their accounts throughout their careers, thus each participant needs to select available … Modify a Person . Complete the field and Save if blank. (Home>Workforce Administration> Personal Information>Modify a Person) Open the Retirement Plans page. (Home>Benefits>Enroll In Benefits>Retirement Plans). Enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programXII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… Section Overview and Policies: The purpose of this section is to provide guidance to agencies about record … requirements to ensure documentation supporting payments for Accounts Payable and Land Claims processed in the Statewide Financial System (SFS) is readily available …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsResponse Planning for Unexpected Events
… has plans or procedures to address unexpected or unplanned events and whether those plans were followed, and whether the … its plans or procedures in response to actual unexpected events. This audit covered events during the period November 1, 2018 to October 31, …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsSelected Aspects of Supporting Small Businesses
To determine whether the New York City Department of Small Business Services properly administered the Employee Retention Grant program We also examined whether SBS implemented the recommendations in the Small Business First Report
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesDiNapoli: Homeless New Yorkers Relying on CityFHEPS Face Significant Delays for Permanent Housing
… Inadequate oversight of a New York City rental assistance program is leading to significant delays in … underscores the importance of an effective and efficient rental assistance program.” DSS launched CityFHEPS in 2018, … 12 cases. In seven instances, DSS failed to make timely rental assistance payments to landlords. In one case, DSS …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-homeless-new-yorkers-relying-cityfheps-face-significant-delays-permanent-housingFarmland Protection Program
To determine whether the Department of Agriculture and Markets AGM is adequately administering and promoting the Farmland Protection Program to protect agriculturally viable farmland in the State
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programState Agencies Bulletin No. 1764
… The purpose of this bulletin is to provide instructions for reporting the taxable value of personal use of an … services in the New York State Payroll System (PayServ) for tax year 2019. Affected Employees Employees with … and personal use of employer-provided chauffeur services for the period November 1, 2018 through October 31, 2019 as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1764-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1591
… in the employee’s taxable gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. OSC Actions OSC … vehicles and chauffeur services. If an employee is unable to substantiate business use, all miles driven are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1269
… and provide instructions for reporting this information in the New York State Payroll System (PayServ) for tax year … is the most restrictive and cannot be used if the fair market value exceeds set amounts in the year the vehicle was … use of chauffeur services is usually based on the fair market value of obtaining such services in the market place. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-useState Agencies Bulletin No. 1668
… inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an … services in the New York State Payroll System (PayServ) for tax year 2018 Affected Employees Employees with … and personal use of employer-provided chauffeur services for the period November 1, 2017 through October 31, 2018 as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1668-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 91-2
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Powers and Duties … -- Officers and Employees (authority of State Comptroller to request information for the purpose of determining …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 88-38
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (filing fees on appeals to Appellate Divisions and Court of Appeals) CIVIL PRACTICE LAW AND RULES, §8022: …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 94-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … RULES, §8022; FAMILY COURT ACT, §1118: The fee provisions of CPLR, §8022 are applicable to appeals from orders of the … fee imposed by section 8022b would be justified in view of the fact that juvenile delinquency matters are …
https://www.osc.ny.gov/legal-opinions/opinion-94-29State Agencies Bulletin No. 2159.1
… in the New York State Payroll System (PayServ) for tax year 2023. Affected Employees: Employees with … vehicles for the agency. ***Please note that due to the Tax Cuts and Jobs Act (for dates beginning after December 31, … the Fleet Average Valuation rules is $56,100 under Income Tax Regulation Section 1.61-21. Valuing Personal Use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2159
… in the New York State Payroll System (PayServ) for tax year 2023. Affected Employees: Employees with … vehicles for the agency. ***Please note that due to the Tax Cuts and Jobs Act (for dates beginning after December 31, … the Fleet Average Valuation rules is $56,100 under Income Tax Regulation Section 1.61-21. Valuing Personal Use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2159-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1944
… use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year … Fringe Benefits are taxable income that must be included in the employee’s taxable gross wages. This income is … Regulations. Agencies should have an established process in place requiring employees to substantiate their business …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-provided