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Join Our Team as a State Program Examiner!
… Effectuate Positive Change for New Yorkers Auditing is the heart of our work at the State Comptroller's office. … health care and aging, transportation and labor, IT security, artificial intelligence, and more. Our work … Executive Branch with an independent and objective view of how government can operate more efficiently and effectively. …
https://www.osc.ny.gov/jobs/sgaOpinion 94-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (service credit for attending meetings … a service award program for attendance at "meetings" of an emergency rescue and first aid squad, a fire police squad or …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Collection of Petroleum Business Tax and Motor Fuel Excise Tax
… (Department) has systems and practices in place that allow it to appropriately collect Petroleum Business Tax and Motor … 31, 2019. About the Program Petroleum Business Tax (PBT) is paid by petroleum businesses for certain types of fuel and … per gallon, down from 17.7 cents in 2019. Certain sales, such as those to federal, state, and local governments, are …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-taxDiNapoli: Local Sales Tax Growth Slows During First Half of 2019
… New York’s local governments. But recently, these revenues have been growing more slowly,” DiNapoli said. “These latest … average of 3.3 percent. The weakness in 2019 growth is even more pronounced at the county level, with collections … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-local-sales-tax-growth-slows-during-first-half-2019Opinion 2000-4
… government employers hold down increases in the cost of pension benefits ( Incorporated Village of Lynbrook v PERB, … as opposed to the continuing open-ended obligation of a pension" (48 NY2d at 406, 423 NYS2d at 468; see also 1984 … person" as "a retired member of a retirement system or pension plan administered by the state or any of its …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4DiNapoli Releases Analysis of 2022-23 Enacted State Budget
… the pandemic,” DiNapoli said. “The state’s fiscal position is currently strong, but there is extraordinary uncertainty … with anticipated growth in state revenues. This makes it imperative to follow through with plans to bolster state … $18 billion that are unnecessarily opaque with respect to how the state would use these funds. These broad-scoped …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetState Agencies Bulletin No. 2086.1
… bulletin is to provide agency payroll offices with new direct deposit guidance and action steps to comply with Chapter 442 … Laws of 2022, including the use of the new Direct Deposit Form for NYS Employees, AC 2772. Background Per Chapter 442 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20861-updated-direct-deposit-guidanceOpinion 2002-9
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … 847 lv den 52 NY2d 702, 437 NYS2d 1025). Article VIII, §1 is applicable even if the private activity is not undertaken …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… - pdf] Audit Objective Determine whether the District is providing transportation to eligible nonpublic school students. Key Findings District officials did not have documentation that they were only paying for … 93 of these students was missing and we found deficiencies such as no proof of address for 54 of the 193 new students’ …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mState Agencies Bulletin No. 1957
… Purpose The purpose of this bulletin is to provide agencies with instructions for processing … of $5,250 is considered a taxable fringe benefit. As such, it is supplemental taxable income, will be added to the … governing Educational Assistance Benefits and describing how the Educational Assistance amount will be displayed on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021State Agencies Bulletin No. 1860
… Purpose The purpose of this bulletin is to provide agencies with instructions for processing … $5,250 is considered a taxable fringe benefit. As such, it is supplemental taxable income, will be added to the … governing educational assistance benefits and describing how the educational assistance amount will be displayed on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsDiNapoli Releases Interactive Map of Local Census Results
… 2010. “The 2020 Census results show that New York state is changing, and this report and online tool provides … about population changes in local communities and what it may mean down the road,” said DiNapoli. “These changes can impact how revenues, such as local sales tax and federal aid, are …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-releases-interactive-map-local-census-resultsOpinion 2006-8
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Employee Benefit Accrued Liability Reserve Fund (use …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8State Agencies Bulletin No. 2218
… Purpose: The purpose of this bulletin is to provide agencies with instructions for processing the … (SSA) all retro payments made to individuals who have filed for Social Security benefits. Since PayServ does … be submitted to SSA after the close of the 2024 tax year. It is important that agencies ensure the New York Retiree …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2218-2023-2024-public-employees-federation-pef-firearms-training-and-safetyDiNapoli: Lockport Facing Severe Cash Flow Problems
… troubles stem from poor record keeping and a reliance on fund balance to finance operations. “The city of … its financial woes. City officials need to get a handle on the city’s finances immediately and create a multiyear … and Adopt structurally balanced budgets that rely on recurring revenues to fund recurring expenditures. City …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-lockport-facing-severe-cash-flow-problemsState Agencies Bulletin No. 2287
… Purpose: The purpose of this bulletin is to inform agencies of new functionality allowing employees … employees of New York State enrolled in NYSPO. Background: It is essential that the NYS Payroll System (PayServ) … direct deposit updates in PayServ, employees will now have the ability to maintain their own bank account …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2287-new-york-state-payroll-online-direct-deposit-functionalityOpinion 90-45
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … state that, for reasons of efficiency or economy, there is a need for standardization. The resolution must contain a …
https://www.osc.ny.gov/legal-opinions/opinion-90-45DiNapoli: Local Law Enforcement Agencies Agree to Improve Sex Offender Monitoring
… action when notified that convicted sex offenders have failed to comply with the state’s Sex Offender Registry … Thomas P. DiNapoli. As a result, the state’s Registry is not always accurate and up-to-date. The registry provides … about sex offenders residing in New York’s communities. It contains information such as the offender’s name, age, …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-local-law-enforcement-agencies-agree-improve-sex-offender-monitoringOpinion 99-7
… used to purchase a computer, and for ceremony to dedicate new firehouse and fire apparatus; 1989 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-99-7State Agencies Bulletin No. 1134
… process for reporting line number changes and to describe how account codes will be charged in Fiscal Year 2012-13. … agencies must then report these changes in PayServ. There is no automatic mass realignment process in PayServ. To … a Budget Year is specified on the Position Pool Table. It is not necessary to insert a row to make any changes on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1134-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2012