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York College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… April 6, 2015, concluded that neither City University of New York (CUNY) nor York College had adequate internal controls over time and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followCUNY Bulletin No. CU-833
… in Bargaining Unit TE with dues (Deduction Code 207) and increase the dues as follows: Current Biweekly Rate New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-833-new-york-state-nurses-association-nysna-dues-increaseState Agencies Bulletin No. 2362
… agency’s address to be displayed on Employee Form W-2 for Tax Year 2025. Effective Dates: This bulletin is effective … address is printed on the Employee Form W-2 (Wage and Tax Statement) for 2025. OSC Actions: OSC will update PayServ … agencys address to be displayed on Employee Form W2 for Tax Year 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2362-verification-agency-return-address-employee-form-w-2-wage-and-taxState Agencies Bulletin No. 1614
… of the income code field on the Federal Tax Data page in PayServ for Non Resident Aliens (NRAs) Affected Employees Non-Resident Aliens (NRAs) working in the U.S who have income subject to withholding Background Non-Resident Aliens (NRA) working in the U.S are taxed based on tax treaties and types of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1614-change-non-resident-alien-nra-income-codes-payservState Agencies Bulletin No. 2267
… this bulletin is to request verification of the agency’s address to be displayed on Employee Form W-2 for Tax Year … Actions: OSC will update PayServ with the agency name and address provided. Agency Actions: Agencies must verify the agency return address for all Department ID(s) associated with their agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2267-verification-agency-return-address-employee-form-w-2-wage-and-taxWyandanch Union Free School District - Budget Review (B19-7-1)
… Variances were largely due to overestimated State aid ($1.6 million or 4 percent), outside services ($2.4 … Variances will be largely due to overestimated State aid ($733,166 or 2 percent), outside services ($1.1 million … and/or tax levy limit calculation. Be mindful of the legal requirement to maintain the tax levy increase to no …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Cuddebackville Fire District – Board Oversight (2024M-94)
… statement balances differed from the ending cash balances in the accounting records by $638,485.The Board also used unrealistic budgetary estimates that resulted in annual operating deficits and a declining fund balance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Treasurer’s financial activities for the period … The purpose of our audit was to determine whether the Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialC.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… funds during the period October 2009 to December 2012. In addition, during this period, the President made …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194DiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
… ("USPIS") announced that Gregory Bayard pled guilty to wire fraud today in White Plains federal court. The charge … said. "This is the second individual charged in trying to allegedly exploit this estate identified as part of our … "As a fiduciary of an estate, Gregory Bayard's duty was to protect the assets of the decedent and ensure that the …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedOpinion 91-35
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … in a collective bargaining unit (see 1986 Opns St Comp No. 86-23, p 39; 1984 Opns St Comp No. 84-20, p 26). It is clear from the statutory language …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 91-2
… being conducted by the comptroller, and, in a proper case, to bring with him, a book or paper". We believe this …
https://www.osc.ny.gov/legal-opinions/opinion-91-2XI.18.A Executive Law Article 15-A- Participation by Minority Group Members and Women with Respect to State Contracts – XI. Procurement and Contract Management
… of Minority and Women's Business Development (DMWBD) to promote employment and business opportunities for … and women on state contracts. The mission of the DMWBD is “to promote equality of economic opportunities for MWBEs and to eliminate barriers to their participation in state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18a-executive-law-article-15-participation-minority-group-members-and-women-respect-stateXIV.3.A Overview – XIV. Special Procedures
… all moneys belonging to any and all funds (of the State) in classes and kinds of investments that are identified in this section of law. The Comptroller is responsible for … support day-to-day operations and to make appropriated and in some cases, non-appropriated payments. The Short Term …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewState Agencies Bulletin No. 2320
… Purpose: The purpose of this bulletin is to notify agencies of an … automatic union dues increase for employees represented by the Police Benevolent Association of New York State, Inc. … The purpose of this bulletin is to notify agencies of an automatic union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2320-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseVirtual Currency Licensing
… totaling more than $9.1 trillion (as of December 31, 2022), including 21 virtual currency licensees with assets … this report, we reviewed a list provided by DFS in October 2022 that contained 22 active virtual currency licensees. In …
https://www.osc.ny.gov/state-agencies/audits/2024/01/02/virtual-currency-licensingRidge Fire District – Audit Follow-Up (2021M-165-F)
… why the bank balances presented on the Treasurer’s reports for three consecutive months contained discrepancies totaling … governed by a five-member Board. The Board is responsible for the overall financial management and safeguarding of its … acts as the chief fiscal officer and is responsible for receiving, disbursing and accounting for District funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fGates Fire District – Audit Follow-Up (2024M-10-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Gates Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report Gates … future operating and capital needs. The Board’s ability to assess the effect of current operations on long-term …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fOpinion 91-1
… Law, §408-a authorizes county governing boards, in the case of purchase contracts of the county, to authorize the … work (see, e.g., 25 Opns St Comp, 1969, p 6). As in the case of cooperative purchase agreements, the agreements could …
https://www.osc.ny.gov/legal-opinions/opinion-91-1State Agencies Bulletin No. 1567
… Employees Employees who have the OGS Parking Services deduction (Code 427) as defined below Effective Date(s) … Reserved 53.84 55.84 Note: All figures include 8% sales tax. Agency Actions Notify affected employees. Questions … regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1567-automatic-rate-change-ogs-parking