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Opinion 92-33
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … The park district was established pursuant to special legislation and encompasses the portion of the town outside … L 1930 ch 119, as amended). In this instance, the State legislation authorizing the establishment of the park …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Other Bulletin No. 54
… Purpose The purpose of this bulletin is to provide the State University Construction Fund with … employee received an LLS payment after April 2019, ensure it represents an April 2019 payment. The following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-54-april-2020-state-university-construction-fund-scf-civilOther Bulletin No. 54.1
… the report is produced. The report was made available on 2/27/2020. The agency should review the listing carefully … in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-541-april-2020-state-university-construction-fund-scf-civilFar Rockaway Pre-School Executive Director Sentenced to Jail Time for Theft of Education Funds Intended for Special Needs Students
… the city's largest providers of special education services to preschoolers with disabilities, has been sentenced to six … and his co-defendants, treated the allocated money as if it were their own personal pocket change. Those who would … DiNapoli notified ICDC and specifically, Ira Kurmen, that it planned to conduct a routine audit of SEIT funds provided …
https://www.osc.ny.gov/press/releases/2018/03/far-rockaway-pre-school-executive-director-sentenced-jail-time-theft-education-funds-intended-specialAnnual Wage for New Tier 6 Employees
… their annual wage to determine the Tier 6 member contribution rates that you must apply to their … . We cannot enroll new members without this information. A delay in enrollment may result in the member owing … your Tier 6 employees, it is important that you understand what types of wages should be included in their annual wage …
https://www.osc.ny.gov/retirement/employers/annual-wage-new-tier-6-employeesThe Economic Impact of Higher Education in New York State, October 2010
In New York State, higher education is a major industry.
https://www.osc.ny.gov/files/reports/special-topics/pdf/education-economic-impact-2010.pdfSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… Purpose To determine whether the Division of Criminal Justice … established in November 2012 as part of a New York State IT transformation to consolidate and merge State agencies and streamline services. ITS is responsible for providing centralized information …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsDiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… Metropolitan Transportation Authority (MTA) will be able to limit future fare and toll increases to 4 percent as … New York State Comptroller Thomas P. DiNapoli. “The MTA is looking to the state and the city to close the remaining … DiNapoli said. “If the MTA doesn’t get the funding it needs, the MTA will have to choose between cutting the …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallAnnual Update: Metropolitan Transportation Authority’s Debt Profile
The Metropolitan Transportation Authority’s (MTA) finances brightened last year when the State provided a substantial, recurring funding solution to help it balance its operating budget as federal relief funds are exhausted.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2025.pdfPelham Union Free School District – Information Technology (2021M-134)
Determine whether Pelham Union Free School District (District) officials established adequate controls over user accounts to help prevent unauthorized use, access and loss, and adopted an adequate IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/pelham-2021-134.pdfCity of Hornell – Business Improvement District (2018M-38)
Determine whether the City of Hornell (City) Common Council (Council) provided sufficient oversight of the Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hornell-2018-38.pdfUnified Court System Bulletin No. UCS-319.1
… Bulletin UCS-319 . Purpose: The purpose of this bulletin is to explain OSC’s automatic processing of the April 2022 … mailing will be asked to fill out the request and return it to OSC for inclusion on the Special Wage Payment report to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3191-retroactive-april-2022-ucs-sled-payment-increaseXIII.2.B Expense Report Submission – XIII. Employee Expense Reimbursement
… non-travel expense is incurred. It should detail all expenses incurred for the travel event, including State … of this Chapter for more information) and out-of-pocket expenses. Expense reports must be submitted for all expenses whether the employee is receiving reimbursement, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2b-expense-report-submissionCompliance With Payment Card Industry Standards
… Key Recommendations Develop strategies to enhance compliance with PCI DSS. Implement the recommendations … Audits/Reports of Interest State University of New York: Compliance With Payment Card Industry Standards (2015-S-65) … Central New York Regional Transportation Authority: Compliance With Payment Card Industry Standards (2016-S-31) … …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsOpinion 91-13*
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … purchases); (authority of municipal corporation to enter into installment purchase contract) BONDS AND NOTES … contingent on annual appropriations, although it is doubtful that a clause providing that, if the municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-13DiNapoli: New York City's Budget Benefits From Strong Economic Growth
… New York City’s budget is balanced for fiscal year (FY) 2016 and the out-year budget … manageable under current economic conditions, according to an analysis released today by New York State Comptroller … approach to forecasting tax revenues has served it well, helping to close projected budget gaps and …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-citys-budget-benefits-strong-economic-growthState Agencies Bulletin No. 2243.2
… Bulletin No. 2243 .1 Purpose: The purpose of this bulletin is to notify agencies of the new Payroll Check Notification … (If additional information is needed to process the AC230 it will be noted in this comments section) **Please note any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22432-revised-new-payroll-check-notification-reportDiNapoli: External Risks Threaten NYC Budget
… proposed federal and state actions present potential risks to the city's budget, according to a report released today by … DiNapoli. "While the city faces significant budget risks, it has record reserves to use if needed and Mayor de Blasio … budget gaps," DiNapoli said. "New York City's economy is strong, but job growth and tax collections are slowing and …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetState Agencies Bulletin No. 2084
… Purpose The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form … DeptID, and EmplID into the Excel Template and email it to the Tax and Compliance mailbox containing the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2084-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2022State Agencies Bulletin No. 2167
… Purpose: The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form … DeptID, and EmplID into the Excel Template and email it to the Tax and Compliance mailbox containing the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2167-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2023