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State Agencies Bulletin No. 266
… Purpose To explain the General Checking Account bank change from Key Bank to Fleet Bank Affected Employees All employees who … To explain the General Checking Account bank change from Key Bank to Fleet Bank …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksOpinion 92-8
… capital improvements to the payment of current operating expenses" (1944 Legislative Document No. 67, Fifth Report of …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Opinion 91-8
… he or she purchased bonds issued by the district. 32 Opns St Comp No. 1976, p 80 superseded to the extent inconsistent. … §800[2]; Local Finance Law, §51.00[3], [5]-[8]; see also NY Const, art VIII, §2; 32 Opns St Comp 1976, p 80). A fire … by judicial action (see Local Finance Law, §51.00[8]; Flushing National Bank v Municipal Assistance Corp , 40 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Opinion 93-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Duties (authority to require referendum on establishment of service award program) FIRE PROTECTION AND PREVENTION -- …
https://www.osc.ny.gov/legal-opinions/opinion-93-18State Police Bulletin No. SP-174
To inform the agency of OSCs automatic processing
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-174-april-2017-salary-increases-state-police-employees-represented-new-yorkCUNY Bulletin No. CU-645
… CUNY SS/Med Deficiency GARNSH Garnishments 603 TIAA Before Tax Arrears 604 TIAA After Tax Arrears Tax Information These monies are taxable income and are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-645-cuny-retroactive-salary-rate-increases-city-laborerDiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… governments – two cities (Mount Vernon and Rensselaer), 11 towns and 7 villages – that have not submitted their AFR … public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateTown of Colchester – Financial Condition (2016M-376)
… totaled approximately $2.8 million. Key Findings The Board does not have a written fund balance policy that addresses … committed and reserved fund balances and how and when committed and reserved funds will be used. Adopt …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Incorporated Village of Garden City – Check Signing (2021M-39)
… policy. Key Findings The Village’s check signing process does not comply with Village policy and the Village Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Town of Rushford - Procurement (2020M-43)
… documentation requirements, including the rationale for cases when the selected vendor is not the lowest priced. …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Your Membership Tier – Special 20- and 25-Year Plans
… 3 July 1, 2009, through January 8, 2010* Tier 5 January 9, 2010, through March 31, 2012 Tier 6 April 1, 2012 or after … 1, 2009, through January 8, 2010, and did not elect to be covered by Article 22 (that is, did not opt into Tier 5), can be covered by either Article 11 or Article 14 benefits, …
https://www.osc.ny.gov/retirement/publications/1517/your-membership-tierHomeless Services Housing Needs Assessment
… are receiving services needed to transition to permanent housing. The audit covered the period from January 2018 … childcare services, and assistance with finding permanent housing. Local departments of social services (Local … across the State. Each client who receives temporary housing in a certified shelter must take part in a Needs …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentDivision of Housing and Community Renewal Bulletin No. DH-92
… retirement contributions, garnishments and federal levies. Tax Information The LLS payment is supplemental taxable … income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-92-october-2016-april-2017-and-october-2017-districtCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… report, Collection of Petroleum Business Tax and Motor Fuel Excise Tax ( 2018-S-28 ). About the Program Petroleum … is paid by registered distributors of applicable types of fuel at a cents-per-gallon rate at different points in the … the product involved. Fuels subject to PBT include motor fuel and highway diesel fuel, among others. Effective January …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up)
… service limits (such as one clinic that billed 41 dental exams for one recipient over three years when the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessTuition Assistance Program – Vaughn College
… Purpose To determine whether Vaughn College of Aeronautics and Technology officials complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … To determine whether Vaughn College of Aeronautics and Technology officials complied with the …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-vaughn-collegeSales Tax Vendor Registration Practices (Follow-Up)
… Objective To determine the extent of implementation of the … some exemptions, and require vendors that make these sales to register for a Certificate of Authority (COA), collect the tax from customers, and remit the tax to the State. New York's sales tax is imposed at a rate of …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followDiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… be turned over by retailers to the Comptroller’s Office of Unclaimed Funds (OUF). In 2024, the office recovered over $21 … gift cards early this new year and remember to check for unclaimed funds . “Tis the season of giving, not losing, so … please spend those gift cards and check to see if you have unclaimed funds,” DiNapoli said. “Many New Yorkers don’t …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsCentral Square Central School District – Fund Balance (2022M-196)
… nonspendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196North Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… for the annual audit and repeat the process at least every five years as required by law. Ensure that District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professional