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… Card Requirements Fees and Expiration Dates Notification on ticket sales Using New York Format? Move to NAUPA this … before and would like to see a preview, it is published on the NAUPA website . After the conversion to KAPS, watch … 22, 2022, legislation was enacted to amend New York State’s Abandoned Property Law (APL), adding §1319 Unclaimed …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newState Comptroller DiNapoli Releases Municipal Audits
… fuel operations, billing errors occurred and the potential for inappropriate use of town fuel to occur and go undetected … The superintendent did not properly monitor and account for the millings inventory or unscreened millings sales. As a … a result, 483 tons of unscreened millings that were sold for $929 should have been sold for $9,875 based on average …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsVillage of Manlius – Financial Reports (2025M-89)
… report – pdf] Audit Objective Did the Village Board of Trustees (Board) receive the financial reports needed to … annual financial reports (AFRs) were filed with the Office of the State Comptroller (OSC)? Audit Period June 1, 2023 – … We extended our audit period to review the filing status of the Village’s 2021-22 through 2024-25 AFRs as of September …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89DiNapoli: NYC Pre-K Special Education Provider Claimed Nearly $3 Million In Ineligible Expenses
… according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Schools for special … said. “We have found too many schools that fall short of state education requirements, which is why we are auditing … throughout New York. We’ve referred our findings to the State Education Department for recovery of the misspent …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expensesState Agencies Bulletin No. 1681
… – applicable only to employees of SUNY, CUNY and the NYS Education Department. *IRS Publication 590-A - Individual … Nearly all State of New York government positions provide eligibility for retirement system membership. Therefore, most … deduction on their individual tax return based on their income and filing status. OSC Actions OSC will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1681-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2018Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… of such expenses on your annual budget. Establishing and funding allowable reserve funds for a specific intended … document the reserve’s financial objectives, estimated funding levels and the conditions under which funds will be … is required to establish a capital reserve fund. Funding sources for the reserve may include district …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsOpinion 88-14
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Small Businesses and the Economic Recovery: Work in Progress
… Reporting Negative Effect from COVID-19 Pandemic, New York vs. U.S., May 2020–October 2021 Source: U.S. Census Bureau, … Change in Monthly Average Business Applications, New York vs. U.S., 2006–2021 Source: U.S. Census Bureau, Business …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressTaxes and Your Pension
… information. Sign in to Retirement Online. Look under My Account Summary . Click Update My W-4P Tax Information … your 1099-R: Sign in to Retirement Online . Look under My Account Summary . Click Manage My 1099-R Tax Forms button. …
https://www.osc.ny.gov/retirement/retirees/taxes-and-your-pensionOther Bulletin No. 58
… Background Civil Service Law, Article 8, Section 130 and the Division of the Budget Bulletin D-1142 provide for … or $4,500. Effective Dates Payment is effective 04/01/2021 and may be submitted beginning in Administration Pay Period … Military Stipend Leave in a BU96 position on 03/31/2021; and Has a Pay Basis Code of ANN or BIW (only if the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-58-april-2021-state-university-construction-fund-scfOther Bulletin No. 57
… 2020 SCF M/C LLS payment. Affected Employees Employees in Bargaining Unit 96 in the SCF with an increment code of 1976-2016 who meet the … effective April 2020 as a one-time, lump sum payment in the amount of $1,500, $3,000 or $4,500. Effective Dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-57-april-2020-state-university-construction-fund-scfUnified Court System Bulletin No. UCS-137
… units and legislation for unrepresented employees in the Unified Court System, provides for increases in the amounts paid as … 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency GARNSH Garnishments HIATRG Regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-137-april-2008-retroactive-judicial-longevity-bonus-jlo-adjustmentUnified Court System Bulletin No. UCS-138
… employees who hold the position of Senior Court Officer or New York State Court Officer-Sergeant who are currently receiving or have received SOS earnings since April 2007, will have … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-138-retroactive-adjustment-senior-officer-series-sos-differentialOpinion 93-28
… (CHIPs moneys subject to section 284 agreement) HIGHWAY LAW, §§10-c, 284: Consolidated Local Highway Assistance … superintendent pursuant to section 284 of the Highway Law. You ask whether moneys received pursuant to section 10-c of the Highway Law are subject to the agreement between the town board and …
https://www.osc.ny.gov/legal-opinions/opinion-93-28United HealthCare – Overpayments for Services Provided by Eastern Orange Ambulatory Surgery Center
… 2011 through March 31, 2015. Background The New York State Health Insurance Program (NYSHIP) provides health insurance … covering a range of services from inpatient hospital care to outpatient surgical procedures and physician office … HealthCare - Overpayments for Services at the South Shore Ambulatory Surgery Center (2008-S-11) …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-eastern-orange-ambulatory-surgery-centerState Agencies Bulletin No. 1032
… 4/1/10. Effective Date(s) Payments will be processed in paychecks dated 12/16/10 (Institution) and 12/22/10 … an increase. For eligible employees who have worked in more than one (1) agency and have been paid by all … of the increase, all retroactive adjustments will be paid in the most current agency. For eligible employees who have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesDiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… payment, depends on its ability to reach respondents by phone and by mail. DiNapoli’s audit found that far too often … on 285,289 summonses from 1996, the year with the highest number of outstanding summonses. DiNapoli’s audit recommended … that TAB meet with representatives of the New York City Police Department and Transit Inspectors to work on improving …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedState Agencies Bulletin No. 797
… the procedures for processing the June 2007 Retroactive Tool Allowance payment. Affected Employees Certain salaried … Services Unit (BU03) Agreement provides for an annual Tool Allowance payment during June of each year. Effective … Criteria Payment Amount/Eligibility Period The $175.00 Tool Allowance payment is payable for the period April 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/797-june-2007-retroactive-tool-allowance-payment-csea-operational-servicesUnited HealthCare – Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP
… Bone and Joint Surgeons, LLP waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments … 1, 2011 through October 31, 2015. Background The New York State Health Insurance Program (NYSHIP) provides health … it will result in United making an excessive payment on the claim. Our audit focused on claims submitted to United …
https://www.osc.ny.gov/state-agencies/audits/2016/09/08/united-healthcare-overpayments-services-provided-hudson-valley-bone-and-joint-surgeons-llpMarketing Service Performance Monitoring
… ESD has an appropriate system of internal controls in place to ensure that it receives the advertising services for … the extent to which people perceive New York to be a good place for business development or to visit, as evidence that … goal of improving the perceptions of New York as a good place to visit and for business development. Set specific …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoring