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State Agencies Bulletin No. 767
… Purpose To explain the procedure for the annual review of employees with Earned Income Credit … eligible to receive advance Earned Income Credit payments for 2008 Background Internal Revenue Service regulations require employees eligible for advance payment of Earned Income Credit to file a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/767-advance-payment-earned-income-creditComptroller DiNapoli Releases School Audits
… and Patchogue-Medord Union Free School District . “In an era of limited resources and increased accountability, it’s …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsX.7.B Local Customers – X. Guide to Vendor/Customer Management
… State Fair. In these instances, a Centralized Corporate Customer is not required. (Refer to Section 7.A – Centralized … the Business Unit that created it. Business Units assign Customer IDs to Local Customers. A Local Customer may have a … and does business under the same Tax Identification Number. In this case, the Business Units will relate the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… must then create and submit a Single Payment Voucher for returning the funds to the federal government. See …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsXII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
Prior to processing vouchers for payment the Office of the State Comptrollers OSC Offset Unit is responsible for determining if a lien offset or payment assignment against each vendor exists
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountSUNY Bulletin No. SU-329
… enrolled or who may enroll in SUNY 403(b) before-tax and after-tax savings plans may be affected. Background: SUNY employees may elect a flat amount 403(b) before-tax and/or after-tax deduction to be withdrawn from their … their agency whose 403(b) deductions have not been taken and inform employees that they may see changes in their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plansCost-Saving Ideas: School District Auditing – External Auditor
… fewer than eight teachers. Use the request for proposal (RFP) to hire the external auditor on a five-year basis/term. … of the State Comptroller "Sample Request for Proposals (RFP) for External Auditor," - State Education Department …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorReporting Regulation for Elected or Appointed Officials
… activities was submitted for the prior terms. *New York Codes, Rules and Regulations (NYCRR) Section 315.4 current … Section 3154 of New York Codes Rules and Regulations NYCRR outlines requirements for …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsGreenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… of our review was to assess the Greenwood Lake Union Free School District’s (District’s) progress, as of February … recommendations in the audit report Greenwood Lake Union Free School District – Procurement and Claims Processing … of our review was to assess the Greenwood Lake Union Free School Districts Districts progress as of February 2025 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… Executive Director, Chief Financial Officer and Corporate Administrator are responsible for day-to-day operations … THLDC’s Corrective Action Plan to their Corporate Administrator. While the Corrective Action Plan stated the … can be realized in the monitoring process, the Corporate Administrator and THLDC officials could not provide a …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followVillage of Shoreham – Board Oversight and Justice Court (2017M-152)
… or Court's records and reports. For the Court, 70 tickets could not be accounted for, duplicate receipts were … to the Clerk-Treasurer and investigate the missing tickets identified in this report. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152New York City Bike Share Program – Oversight of Revenue Collection and Monitoring
… purposes of this report, this program is referred to as Citi Bike. The program is operated by the vendor, and DOT is … a station-based program, where bikes are unlocked from one Citi Bike station and may be returned to the same or another … found that: DOT takes a passive approach to monitoring the Citi Bike program. DOT does not perform scheduled and …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/new-york-city-bike-share-program-oversight-revenue-collection-and-monitoringOversight of the Title Insurance Industry
… Financial Services (DFS) adequately monitors the State’s title insurance industry (Industry). The audit scope covers … for regulating all insurance in New York State, including title insurance. Title insurance protects the property owner and mortgage … of Financial Services adequately monitors the States title insurance industry …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryOpen Educational Resources
… seven community colleges; and seven graduate, honors, and professional schools located throughout New York City’s five … were enrolled at CUNY’s 25 colleges, graduate, and professional schools. The annual tuition in 2023 for a New … are under copyright but have been released under an open license and are available to students at no or low cost. OER …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesOpinion 90-44
… e.g., Taylor v McGuire , 100 Misc 2d 834, 420 NYS2d 248; Christian v County of Ontario , 92 Misc 2d 51, 399 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 89-42
… is issued, the security being evidenced only by an account master record and a description of the security in a … provide that every "owner" of a security must establish an account master record before the owner may deposit a security … or corporation established by law" (31 CFR 357.21[e]). The account master record will include, along with other …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Pandemic Planning and Care for Vulnerable Populations
… and deaths among OPWDD residential clients (12,895 and 649 vs. 33 and four, respectively, for the eight ICFs). While …
https://www.osc.ny.gov/state-agencies/audits/2023/04/06/pandemic-planning-and-care-vulnerable-populationsOpinion 2003-3
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … may be based on up to forty years of firefighting service, it seems evident that the legislature intended service award … to a maximum of forty years of firefighting service. Thus, it is our opinion that a fire district may not establish a …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Opinion 2003-5
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … of the cancer, constitutes presumptive evidence that it was incurred in the performance and discharge of his or … may be entitled to as a member of the System. Accordingly, it is our opinion that the line-of-duty presumption in …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 2007-6
… of Dolgeville , 87 NY2d 883, 639 NYS2d 1006; see also 2005 Ops St Comp No. 2005-5, at 13; 1995 Ops St Comp No. 95-31, at 63; 1991 Ops St Comp No. 91-35, at 106). Prior to the 1999 amendments, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6