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Opinion 88-65
… §986(1)(3): Collecting officers must provide tax receipts to mortgagee banks when taxes are paid from an escrow … for the issuance of tax receipts by the collecting officer to persons not paying the tax and the charging of a fee … must provide a tax receipt when taxes are paid from a mortgage escrow account. You have also asked whether a …
https://www.osc.ny.gov/legal-opinions/opinion-88-65DiNapoli: State Pension Fund Value $194.3 Billion
… early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly recovered … employees, retirees and their beneficiaries. The Fund's value reflects retirement and death benefits of $13.25 … expected rate of return is 6.8 percent. The Fund’s value and rate of return in prior years is available online: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionSpencerport Central School District – Employee Benefits (2025M-65)
… separation and unused leave payments? Audit Period July 1, 2023 – May 16, 2025 Understanding the Audit Area In addition to … when reviewing and approving the payments. As a result, calculation errors went undetected. We reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65XIX.2.D Update a Project using the Project Guide – XIX. Project Costing (PCIP)
… at any time by that agency through the use of the Project Guide in SFS. SFS navigation is as follows: Project Costing > Utilities > Project Guide. The following SFS Coach Training Material is available … Adding an Activity to a Contract Line using the Project Guide JAA-PPM101-040 Update Status using the Project Guide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2d-update-project-using-project-guideDiNapoli: State Health Department Missed $119 Million in Rebates from Drug Companies
… available rebates over a 33-month period from prescription drug makers for the Medicaid program because of ineffective … of Health can do more to maximize rebate collections from drug companies,” DiNapoli said. “DOH must be diligent in its … York taxpayers.” In 1990, Congress created the Medicaid Drug Rebate Program to reduce state and federal expenditures …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-health-department-missed-119-million-rebates-drug-companiesRockland County Community College - Employee Benefits (2020M-5)
… The College overpaid $4.6 million to the County for health insurance in fiscal years 2018 and 2019. Of the 20 employees paid health insurance buyouts totaling $81,189, 16 were inaccurate, for a … net underpayment of $7,397. Key Recommendations Reconcile insurance billings from the County to ensure they are billed …
https://www.osc.ny.gov/local-government/audits/community-college/2020/03/20/rockland-county-community-college-employee-benefits-2020m-5Homeless Services Housing Needs Assessment (Follow-Up)
… Objective To assess the extent of implementation, as of June 2025, of the seven recommendations included in our initial audit … To assess the extent of implementation as of June 2025 of the seven recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followContributing Toward Your Retirement – State Police Plan
… voluntary annuity savings contributions, which will earn interest and provide an annuity above and beyond your regular pension benefit when you retire. You can contribute any whole percentage from 1 percent to 10 percent. Voluntary …
https://www.osc.ny.gov/retirement/publications/1518/contributing-toward-your-retirementOUF Excel FTP (UFILE) Instructions
Holders of unclaimed funds can send us reports using this method.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/ftp-excel-instructions.pdfOUF FTP (UFILE) Instructions
Holders of unclaimed funds can send us reports using this method.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/ouf-ftp-instructions.pdfMitigation for Extreme Weather Conditions and Flooding
… Objectives To determine whether the Long Island Rail Road (LIRR) performed a systemwide risk assessment to … potential risks to its system from extreme weather conditions and flooding and developed plans to mitigate their … as effectively as possible during minor to severe weather conditions. Severe weather includes thunderstorms, tornadoes, …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/mitigation-extreme-weather-conditions-and-floodingDiNapoli Announces State Contract and Payment Actions for November 2015
… office approved 1,875 contracts valued at $15.15 billion and approved 2.1 million payments worth $11.3 billion in December. His office also rejected 227 contracts and related transactions valued at approximately $500 million and 600 payments valued at $2.2 million due to fraud, waste …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-announces-state-contract-and-payment-actions-november-2015DiNapoli Announces State Contract and Payment Actions for December 2015
… office approved 1,875 contracts valued at $15.15 billion and approved 2.1 million payments worth $11.3 billion in December. His office also rejected 227 contracts and related transactions valued at approximately $500 million and 600 payments valued at $2.2 million due to fraud, waste …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-announces-state-contract-and-payment-actions-december-2015DiNapoli Announces State Contract And Payment Actions For October 2015
… Full Day Pre-Kindergarten program. $77,000 to New Ventures Charter School for planning and implementation. …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-announces-state-contract-and-payment-actions-october-2015Homeless Housing and Assistance Program – Project Selection and Maintenance
… of being awarded funding. We found that HHAP completed or scheduled monitoring visits for 326 HHAP projects. However, … requires all project providers to submit detailed annual reports. The annual reports are critical, as they act as a control to alert HHAC …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/homeless-housing-and-assistance-program-project-selection-and-maintenanceAbout Statement No. 68 – Governmental Accounting Standards Board
… The Governmental Accounting Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for … you may need to follow GASB guidance and comply with GASB Statement No. 68. Consult with your accountant or an … by Employer—March 31, 2025 . For more information on Statement No. 68, visit the GASB website or read the Office …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68Federal funds to New York City: Child Care and Development Block Grant
The Child Care and Development Block Grant (CCDBG) (Assistance Listing Number 93.575) is the primary federal program that provides child care assistance to low-income working families.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-child-care-and-development-block-grant.pdfCUNY Bulletin No. CU-336
This bulletin informs CUNY payroll staff of new PayServ code to use when submitting a Managerial Performance Based Bonus payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-336-cuny-managerial-performance-based-bonusOpinion 94-20
… AND ASSESSMENTS -- Assessments (special assessment for snow removal) STREETS AND HIGHWAYS -- Snow Removal (special assessment for) BONDS AND NOTES -- Budget Notes (use of to finance excess cost of snow removal) -- Serial Bonds (use of for "extraordinary …
https://www.osc.ny.gov/legal-opinions/opinion-94-20State Agencies Bulletin No. 1961
… purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most … (IRS) Instructions for Form W-2 require the Retirement Plan checkbox in Box 13 be checked for every employee who is … by Employee Yes, by Employer Yes Note: Contributing to a 457(b) Deferred Compensation does not affect whether the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021