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Opinion 90-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts (member of county board … Whether an unpaid member of the board of health of a noncharter county would have a …
https://www.osc.ny.gov/legal-opinions/opinion-90-16State Agencies Bulletin No. 287
… Purpose To provide instructions for reporting the taxable value of State provided vehicles for 2001 Affected Employees Employees with employer provided … the value of personal use of a State provided vehicle for the period November 1, 2000 through October 31, 2001, as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/287-reporting-taxable-value-personal-use-employer-provided-vehicles-2001State Agencies Bulletin No. 1921
… Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 682 VDC … Wage Payments for Individuals Who Filed for Retirement Social Security Benefits Per Internal Revenue Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingDiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… The city’s unemployment rate in December was 11.4 percent, down from a peak of 20.3 percent in June. However, the rate … source at 46 percent of city-funded revenue, adjusted down by $2.5 billion. They are not expected to return to … municipal unions, a budget risk. The city has also drawn down $1.15 billion in contingent reserves to attain balance …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingDiNapoli Announces State Contract and Payment Actions for December 2015
… million and 600 payments valued at $2.2 million due to fraud, waste or other improprieties. In total for calendar … independent audits also help ensure payments are free from fraud, waste and improprieties. OSC averaged nine days for … and $1.1 billion to Affinity Health Plan. Interest on Lawyer Account Fund of NYS $31.2 million for 43 contracts for …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-announces-state-contract-and-payment-actions-december-2015DiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… of audits that led to legislative changes that granted the Comptroller’s office audit authority to examine these … with disabilities a quality learning experience, but over the last decade, we have found a persistent pattern of … Hebrew Academy is a New York City-based not-for-profit organization providing programs to children with disabilities …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… is an open question, however, as employers continue to offer work-from-home options, according to a report … double in the decade before the pandemic,” DiNapoli said. “When the pandemic hit, companies shifted office workers to … and a potential uptick in per-worker square footage may take years to settle. The continuation of the pandemic, …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicDiNapoli: Three Arrested for Scheme to Steal Unclaimed Funds from New York State
… charges arising out of their scheme to fraudulently obtain unclaimed funds held by the New York State Comptroller’s Office of Unclaimed Funds. TUNKARA was arrested on July 19, 2022 and … charges arising out of their scheme to fraudulently obtain unclaimed funds held by the New York State Comptrollers …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-three-arrested-scheme-steal-unclaimed-funds-new-york-stateDiNapoli Releases Report on SFY 2024-25 Financial Plan
… budget gaps. Spending in recent years has been driven by school aid and Medicaid; the two are forecasted to account … reflect higher economic and employment growth in 2024. For 2025, DOB now projects stronger employment gains both … them to the Executive’s discretion, and adhere to a schedule of deposits to help grow the Retiree Health Benefit …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planState Agencies Bulletin No. 2272
… introduce a new Agency AC230 Worksheet for completion of Form AC230, Worksheet for Paycheck Reversal. Affected … an overpayment are impacted by this bulletin. Background: Form AC230, Worksheet for Paycheck Reversal, is used to … the employee may be entitled to. Without submission of Form AC230, OSC has no proof that the employee is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2272-process-changes-form-ac230-report-check-returned-refund-or-exchangeImplementation of Train Service to Grand Central Madison
… whether the Long Island Rail Road (LIRR) implemented train service to Grand Central Madison (GCM) terminal in a manner … trains 24 hours a day, 7 days a week, with limited service during the overnight hours. LIRR comprises over 126 … tunnel between Manhattan and Queens began in 2007. Shuttle service to GCM, part of the ESA project, began on January 25, …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonFarmland Protection Program
… Farms play a vital role in the State’s economy and food security. With nearly 7 million acres, farmland composes over … to convert farmland to other uses like solar farms or residential homes. Solar energy projects may offer more … Specifically, AGM allocates funding to the New York City (NYC) Region although it is ineligible to apply for grants and …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programInventory Controls
… ITS supports 108 State entities and operates 83 stockroom locations statewide. Stockroom personnel are required to … information has resulted in overspending and government waste. For example: ITSM data is neither accurate nor … available to ensure efficient use of resources and prevent waste of equipment and taxpayer money. Formally evaluate the …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controls30% New York State Initiative
… and Markets is adequately administering the 30% New York State Initiative to ensure that New York State food products are provided to children as part … period from July 2022 through June 2025. About the Program New York State households with children have experienced the …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiativeState Comptroller DiNapoli Releases Municipal and School Audits
… and expenditure projections. The city’s most recent Annual Financial Report (AFR) was submitted to the Office of the State … totaling $1.7 million were inventoried, the district’s inventory records lacked sufficient detail to account for and …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsSUNY Bulletin No. SU-148
… To provide instructions to agencies for processing the salary increase Affected Employees SUNY employees in … United University Professions (BU 08) regarding general salary and other increases. Effective Date Salary increases may be submitted in Pay Period 7L, paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-148-january-1-2008-500-salary-increase-certain-employeesUnified Court System Bulletin No. UCS-244
… side letters provide for a retroactive increase of the Senior Officer Series Differential for eligible employees in … April 1, 2016 and April 1, 2017 Retroactive Increases of Senior Officer Series (SOS) Differential for Negotiating Unit … April 1, 2016 and April 1, 2017 Retroactive Adjustment of Senior Officer Series (SOS) Differential for Negotiating Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-245-april-2017-unified-court-system-state-new-york-ucs-0Unified Court System Bulletin No. UCS-245
… using the following effective date and check date: Year Pay Cycle/Pay Period Type Payment Effective Date Check Date … criteria for the April 2017 Judicial Longevity payment but do not have an existing Earnings Code JLO row effective … are taxable income and are subject to all employment taxes and income taxes. These monies will be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-245-april-2017-unified-court-system-state-new-york-ucs-retroactiveUnified Court System Bulletin No. UCS-248
… Information All general deductions for employees whose Payroll Status is Terminated, Retired or Deceased will be … and Finance, Division of Treasury, per instructions in Payroll Bulletin No. 908 . Checks issued to eligible … has been previously submitted for a deceased employee’s payroll check, OSC will accept a photocopy of this form along …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-248-retroactive-adjustment-senior-officer-series-differential-sosState Agencies Bulletin No. 1471
… Bargaining Unit 01 DRP reductions is less than zero (0) in one or more record number Background As part of the New … Officers & Police Benevolent Association, Inc. (NYSCOPBA) in the Arbitration Eligible (Arb. Eligible) Bargaining Unit … actual DRP reductions will be repaid to the employee in equal biweekly installments over 39 consecutive pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1471-repayment-new-york-state-correctional-officers-police-benevolent