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Opinion 89-10
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 77-b provides that all actual and necessary registration fees, all actual and necessary expenses of travel, meals and lodging and all necessary tuition fees incurred in connection with attendance at a conference …
https://www.osc.ny.gov/legal-opinions/opinion-89-10DiNapoli Encourages New Yorkers to Save for College
… is encouraging New Yorkers who face college expenses to open a 529 College Savings account to start saving now to … education and lower their tax burden at the same time. We have one of the lowest cost programs in the country and … https://www.nysaves.org/nytpl/literatureforms/getPDFForm.do?cmsPDF=DisclosureBooklet.pdf Read the Direct Plan …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-encourages-new-yorkers-save-collegeDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… fiscal years ended June 30, 2014, NYL, using taxpayer funds, paid $13.8 million in fees to YAI for such services. … and the recovery of more than $5 million in stolen public funds. For access to state and local government spending and …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesCity of Hornell – Business Improvement District (2018M-38)
… Council (Council) provided sufficient oversight of the Business Improvement District (BID) to ensure it operated in … with Grand Larceny in the Fourth Degree and Falsifying Business Records in the First Degree. On January 7, 2022, the …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Overview – Travel and Conference Expense Management
… applicable, in endnotes and additional legal references are provided in Appendix B . … One of the purposes of this …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewTravel and Conference Expense Management – Travel and Conference Expense Management
… should consider when developing or updating your travel and conference policy …
https://www.osc.ny.gov/local-government/publications/travel-conference-expenseState Agencies Bulletin No. 2230.1
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22301-new-promotion-method-calculating-salaries-employees-upon-movementState Agencies Bulletin No. 2230
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2230-new-promotion-method-calculating-salaries-employees-upon-movement-civilUnified Court System Bulletin No. UCS-339
… Purpose: The purpose of this bulletin is to provide agencies with instructions for … Agreement between the Unified Court System of the State of New York (UCS) and the Civil Service Employees Association …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-339-april-2024-unified-court-system-ucs-judicial-longevity-paymentState Agencies Bulletin No. 2260
… Purpose: The purpose of this bulletin is to provide agencies with information and … time payments to employees in the Security Services Unit who have worked 16 consecutive hours and are then mandated to … 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2260-double-time-payments-eligible-employees-security-services-unit-ssuState Agencies Bulletin No. 2263
… Background: The 2023-2026 Agreement between the State of New York and C82, implemented by Chapter 176 of the Laws of 2024, … be submitted as a stop payment request with a reason of Exchange in PayServ. The Report of Check Exchange ( AC 1476-P …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2263-double-time-payments-eligible-employees-security-supervisors-unit-sspuInvestigation of Housing Discrimination Complaints
… Objective To determine whether the Division of Human Rights reviewed and addressed housing discrimination … audit covered the period from April 2019 through February 2024. About the Program The Division of Human Rights (DHR) … with instructions for correcting the defect(s). All the information regarding the complaint and investigation …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaintsUnified Court System Bulletin No. UCS-352
… Agreement between the Unified Court System of the State of New York (UCS) and the Civil Service Employees Association (CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-352-april-2025-unified-court-system-ucs-judicial-longevity-paymentOSC's Annual Financial Report (AFR)
The Office of the State Comptroller (OSC) has replaced the AUD with the new Annual Financial Report (AFR) application to collect annual financial reports submitted by local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/osc-annual-financial-report-120623.pdfUnderstanding the Budget Process
This session will explain the budget process, the procedures that should be used in preparing the budget and the resources and tools available to assist with budget development.
https://www.osc.ny.gov/files/local-government/academy/pdf/understanding-budget-process-040324.pdfTown of Webb Union Free School District – Financial Management (2022M-53)
Determine whether the Town of Webb Union Free School District (District) Board (Board) and District officials adopted realistic budgets and properly managed fund balance in accordance with statute.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/webb-2022-53.pdfWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
Determine whether the Western Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) in accordance with regulations and guidelines.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/western-regional-otb-2021-65.pdfOversight of Industrial Hemp (Follow-Up) (2021-F-9)
To determine whether the Department of Agriculture and Markets (Department) is adequately administering the Industrial Hemp Agricultural Research Pilot Program (Program) in accordance with federal and State requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f9.pdfDelaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
Determine whether the Purchasing Agent ensured that goods and services were procured in accordance with the Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (DCMO BOCES) purchasing policy and procedures.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/delaware-chenango-madison-otsego-boces-2021-193.pdfEcoNews Summer 2020
Even as we grapple with the serious public health and economic challenges stemming from the Covid-19 pandemic, climate change continues to represent an urgent and growing threat.
https://www.osc.ny.gov/files/reports/special-topics/pdf/econews-summer-2020.pdf