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Opinion 97-2
… INSURANCE LAW, ARTICLE 47; GENERAL MUNICIPAL LAW, §§92-a, 119-o: A school district may not reimburse a former … health benefit plan established pursuant to sections 92-a and 119-o of the General Municipal Law, and governed by … and their families pursuant to General Municipal Law, §92-a. The power to purchase insurance for health care …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Opinion 91-37
… Parking Fines (received by city parking violations bureau for violations of Vehicle and Traffic Law, §§306 and 402) … of fines received by city parking violations bureau for violations of Vehicle and Traffic Law, §§306 and 402) … and penalties received by a city parking violations bureau for violations of section 306 (lack of inspection …
https://www.osc.ny.gov/legal-opinions/opinion-91-37Opinion 2000-11
… If the town superintendent of highways shall fail to appoint such deputy within five days after the establishment … the office of deputy, the town board shall have power to appoint such deputy town superintendent of highways (emphasis … that absent a contrary statutory provision, the power to appoint officers and employees implies the power to dismiss; …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 99-9
… expenses of its city attorney for attending a course at a conference for municipal officials that relates to the … counsel for attending a municipal law course at a conference for municipal officials, if the tuition is charged … to standard registration fees for attendees at the conference, and would not be charged to those who attend the …
https://www.osc.ny.gov/legal-opinions/opinion-99-9Opinion 99-16
… Conditions (indemnification provision in custodial bank agreement) TOWNS -- Powers and Duties (authority to indemnify … MUNICIPAL LAW, §10: A town may enter into a custodial agreement under which the custodial bank will be indemnified … of an indemnification provision in a proposed custodial agreement. You indicate that the town intends to enter into a …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Opinion 2000-3
… the Town Law, irrespective of whether the establishment or extension is subject to prior approval of the State … ask whether a resolution approving the establishment or extension of a town special district under Town Law, article … even though prior approval of the establishment or extension by the State Comptroller is not required. You also …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3DiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… Starts a paid family leave program, funded by employee payroll deductions, in January 2018. It will be fully …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… the appropriate types of transactions and required Vendor ID to be used on each AP Adjustment Voucher. New York … See: Chapter XII.9.C – Reissuing or Cancelling a Vendor, Employee Expense, or SSI/SSP Check of this Guide. … See: Chapter XII, Section 9.C - Reissuing or Cancelling a Vendor, Employee Expense, or SSI/SSP Check of this Guide for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewCUNY Bulletin No. CU-710
… Purpose The purpose of this bulletin is to provide guidelines and processing … and the Implementation Memorandum of Agreement dated 01/30/2019 provides the City University of New York (CUNY) with … increases, request a Pay Change with the Action/Reason code of Pay Rate Chg/SIC (Salary Increase) on the Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-710-cuny-2020-retroactive-2-pay-rate-increases-new-york-stateComptroller DiNapoli and A.G. Schneiderman Announce Indictment of NYC Councilman Ruben Wills In Public Corruption Scheme
… Finance Board (“CFB”) and the New York State Office of Children and Family Services (“OCFS”). In the 2009 campaign … will be protected.” “The thousands of public dollars stolen, allegedly at the hands of a public official, not only … prey on the public, and protecting the best interests of children and families of this state." The indictment charges …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-nyc-councilman-ruben-wills-publicXVI.3.B Fund Accounting – XVI. Financial Reporting
… characteristics of the different fund types is necessary for a complete understanding of governmental accounting. A … deferred inflows and outflows of resources, are accounted for through these funds. All Governmental Funds use the … operating fund and also serves as a "catch-all" fund for all revenues and expenditures not required to be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingManagement of the Student-School Matching Algorithm
… public schools (excluding charter schools). New York City (NYC) students apply to NYCPS’ high school programs across NYC by submitting one application in which they may select up … school through MySchools, the official online platform for NYC families to search for and apply to public schools. Our …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmState Public Health Emergency Medical Stockpile
… (OGS) have taken during the procurement process for medical equipment for public health emergencies to ensure … functioning condition—the inventory of the State’s medical stockpile. Our audit scope covered the period from … for purchasing, receiving, maintaining, and managing DOH’s Medical Emergency Response Cache (MERC), which is located at …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileAdministration of the CityFHEPS Program for Department of Social Services Homebase Clients
… sufficient procedures related to verification of landlord-broker relationships, creating the risk of inappropriate payments. In one case, DSS paid $6,800 in broker’s fees before later finding that the landlord and broker were both owned by the same parent company. DSS is …
https://www.osc.ny.gov/state-agencies/audits/2026/01/07/administration-cityfheps-program-department-social-services-homebase-clientsOversight of Residential Domestic Violence Programs
… adequate oversight of residential programs for victims of domestic violence to ensure these programs are operating in … which is tasked with the licensing and oversight of domestic violence (DV) programs in New York State. Central … OCFS would not allow auditors to access either the Domestic Violence Information System or SharePoint; both …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programsCUNY Bulletin No. CU-709
… Purpose The purpose of this bulletin is to provide guidelines and processing … increases, request a Pay Change with the Action/Reason code of Pay Rate Chg/SIC (Salary Increase) on the Job … payment. Recipients of this mailing will be asked to fill out the request and return it to OSC for inclusion on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-709-cuny-2020-retroactive-2-pay-rate-increases-internationalSUNY Bulletin No. SU-359
… must submit the Action/Reason code of Rehire/APS (Appoint SS) on the Rehire page and assign a Summer Session position … Summer Session position and use the Reason of APS (Appoint SS). Newly Appointed – Professional Services: For a newly … Concurrent Hire) and use the Reason Code of APS (Appoint SS). The position attributes for Summer Session professional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-359-2024-suny-summer-sessions-paymentsSUNY Bulletin No. SU-328
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2022 SUNY Summer Sessions Payments. Affected Employees … The purpose of this bulletin is to provide agency instructions for processing the 2022 SUNY Summer Sessions Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-328-2022-suny-summer-sessions-paymentsUnified Court System Bulletin No. UCS-190
… Period 19C. Affected Employees Judges who are paid using the LEG Pay Basis Code Effective Date(s) Pay Period 19C, … 12/19/12 Background Based on an agreement between OSC and the Office of Court Administration, the total amount of regular earnings actually paid to a judge …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-190-2012-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-178
… provided the statutory salary is not evenly divisible by 26. Judges who are active on 12/31/11 and serve the entire … of calendar days served at each salary rate (Step #1) by 365 and round to seven (7) decimal places. Multiply the result (Step #2) by the applicable statutory salary rate and round to two (2) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-178-2011-year-end-adjustment-judges-and-justices-unified-court