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State Agencies Bulletin No. 1366
… Purpose To provide agencies with instructions for using new action/reason codes to report workers’ compensation … benefits are also exempt from federal income taxes, New York State income taxes and local income taxes, if … Agencies must complete the following steps to report paid workers compensation leaves in the payroll system: Reporting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1366-new-payserv-actionreason-codes-and-procedures-reporting-workersState Agencies Bulletin No. 1347
… Purpose To explain why the Retirement Plan check box in Box 13 of Form W-2, must be … Service (IRS) Instructions for Form W-2 require that the Retirement Plan check box in Box 13 be checked for every … employee who is either: Covered* by an employer provided retirement plan or An active participant for any part of 2014 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1347-retirement-plan-check-box-form-w-2-wage-and-tax-statement-calendar-yearState Agencies Bulletin No. 1049
… who was bumped as the result of a reduction in force. LAR – Layoff Ret Remove an individual with permanent status …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1049-information-regarding-processing-layoff-transactions-payservState Agencies Bulletin No. 1193
… Purpose To explain why the Retirement Plan check box in box 13 on form W-2, must be … Service (IRS) Instructions for Form W-2 require that the Retirement Plan check box in Box 13 be checked for all … employees who are either: Covered* by an employer provided retirement plan or Were an active participant for any part of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1193-retirement-plan-check-box-form-w-2Contract Advisory No. 4
… Subject: Corrective Action for Contract Transactions Created in the Statewide Financial System with Invalid Business Unit and Department IDs Guidance: Agencies may have … but only certain of those combinations are valid for use in creating contracts. New contracts (Amendment …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The library’s bylaws do not address the requirement for an audit of claims and the board did not adopt a written … pre-signs blank checks and does not review the claims for which checks are written. Village of Fort Johnson – …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0Seized Assets Program
… 5,047 pending seized assets valued at $2.012 billion. Funds received from forfeited assets are to be used to … over to the Office of the State Comptroller’s Office of Unclaimed Funds. Individual troops did not always report … should be turned over to the State Comptroller’s Office of Unclaimed Funds. Other Related Audit/Report of Interest …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programControls Over Capital Improvements at City-Owned Homeless Shelters
… many years. Capital investment includes new construction, renovations, and purchases of furnishings or equipment. DHS … stability of the infrastructure, and cosmetic nature of renovations. Once a capital project is added to the DHS …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersOversight of Shelter Placements
… Objective To determine whether the New York City Department of Homeless Services is effectively placing clients into … oversight of the homeless shelters. Governed by a “right to shelter” mandate, the City provides temporary emergency … To determine whether the New York City Department of Homeless …
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsNational Investors Call for Workplace Disability Inclusion
… to the joint statement included New York City Comptroller Scott Stringer, Illinois State Treasurer Michael Frerichs, the California State Teachers Retirement …
https://www.osc.ny.gov/press/releases/2019/05/national-investors-call-workplace-disability-inclusionComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … its actions. In addition, the board did not approve change orders totaling more than $50,000 before the work …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2NY State & City Comptrollers, State Treasurers: Federal Bill Attempts to Silence Investors
… Thomas P. DiNapoli and New York City Comptroller Scott Stringer in issuing a "Joint Statement on Defending … State Comptroller Susana Mendoza, Illinois State Treasurer Michael Frerichs, Maryland State Comptroller Peter Franchot, …
https://www.osc.ny.gov/press/releases/2017/06/ny-state-city-comptrollers-state-treasurers-federal-bill-attempts-silence-investorsIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… All federal refunds will be processed through AP as an adjustment … of whether the grant award is open or closed with the federal agency or whether the appropriation/segregation is … appropriation was used for the same grant or whether the federal agency allows a different grant to receive the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsState Agencies Bulletin No. 1741
… using the employee’s current Tax Marital Status and Withholding Allowances on the Update Employee Tax Data page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1741-new-overtime-earnings-code-arbitration-eligible-bu01-and-nonComptroller DiNapoli Releases Municipal Audits
… officials need to improve internal controls to ensure water, sewer and electric user charges are properly billed, … not segregated. Also, customer account adjustments are not independently approved and the computerized billing system does not provide an audit log to show adjustments that have …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3Morristown Fire District – Board Oversight (2025M-101)
… Did the Morristown Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of District … Did the Morristown Fire District District Board of Fire Commissioners Board provide adequate oversight of District …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Opinion 96-5
… St Comp, 1946, p 290; see also People v Brooklyn Garden Apartments , Inc. , 283 NY 373, 381 [1940]). We have …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Follow-Up) (2022-F-31) 30-Day Response
To assess the extent of implementation of the nine recommendations included in our initial audit report, Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Report 2018-S-71).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f31-response.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfEmpire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network (2017-S-43)
To determine whether Empire BlueCross paid claims for special items according to the terms of its contract with Long Island Health Network and, if not...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s43.pdf