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State Agencies Bulletin No. 2404
… earnings limit for Tier 5 ERS members for calendar year 2026 is $24,070.60. Affected Employees: Employees who are … Effective Institution paychecks beginning January 8, 2026, and Administration paychecks beginning January 14, 2026. OSC Actions: OSC will update PayServ to reflect the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2404-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2026State Agencies Bulletin No. 2405
… (k) (6) (D) (ii) will increase to $360,000 for the 2026 calendar year. Effective Dates: Effective beginning … update PayServ to reflect the maximum salary limit for calendar year 2026. PayServ will automatically stop ORP and … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2405-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryState Agencies Bulletin No. 2368.2
… Bulletin 2368.1 Purpose: The purpose of this bulletin is to provide agencies with updated information on the use of … affected. Background: The State Comptroller is authorized to offset State payments in order to collect State debts, if due process is provided. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23682-instructions-use-deduction-code-433-unemployment-insurance-owed-andPoughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… Key Findings The Board did not: Seek competition for professional services totaling approximately $1.6 million … a total of $968,545 during the audit period. The Director for Technology: Circumvented the procurement policy and … totaling $71,226 during the audit period, including $4,596 for shipping costs. Key Recommendations Ensure purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mState Agencies Bulletin No. 2413
… Purpose: The purpose of this bulletin is to provide agencies with revised policies … for addressing overpayments, including the creation of a new earnings code to track pending recovery … These policies and procedures do not apply to the recovery of lost time. Affected Employees: Any employee who has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2413-revised-policies-and-procedures-addressing-overpaymentsPiseco Common School District – Authorized Investments (2023M-172)
Determine whether Piseco Common School District (District) officials invested in accordance with statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/piseco-common-school-district-2023-172.pdfVillage of Red Hook - Procurement and Claims Auditing (2019M-100)
Determine whether Village officials procured goods and services in compliance with the procurement policy.
https://www.osc.ny.gov/files/local-government/audits/pdf/red-hook-2019-100.pdfDisability Inclusion Letter to Honeywell
Comptroller called on Honeywell International to report on their inclusion of people with disabilities.
https://www.osc.ny.gov/files/press/pdf/disability-inclusion-engagement-letter.pdfAmagansett Union Free School District - Procurement (2018M-206)
Determine if the District procures goods and services in accordance with its procurement policy.
https://www.osc.ny.gov/files/local-government/audits/pdf/amagansett.pdfOpinion 94-6
… tenant members of a housing authority and other members (cf. Public Housing Law, §30[5], providing that status as … of tenancy). In the absence of a statutory definition (cf. General Municipal Law, §800[3], defining "interest" for …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 96-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer of moneys to contingency and tax stabilization reserve fund); …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 92-41
… According to your inquiry, the fire district in question is located on a narrow island in a town. You state that in … do so. In determining whether implied authority exists, it is well established that: [a] power not expressly granted by statute is implied only where it is 'so essential to the exercise of …
https://www.osc.ny.gov/legal-opinions/opinion-92-41State Comptroller DiNapoli Releases School Audits
… software applications on 17 different computers. Mount Morris Central School District – Claims Auditor (Livingston …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… agency in the applicable draw system. If the award is open in the federal draw system, and OSC draws on your … through the federal draw system, and if the intent is for a refund to be issued separate from the normal draw … to the U.S. Treasury or U.S. Department of Education, it is necessary for agencies to prepare and submit a Single …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryIX.6.A Drawdown Overview – IX. Federal Grants
… Prior arrangements have been made with most state agencies to have OSC act as agent for the agency to obtain reimbursement from the federal government of disbursements eligible to be financed with federal grant funds. Most federal grants … Prior arrangements have been made with most state agencies to have OSC act as agent for the agency to obtain …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6a-drawdown-overviewDiNapoli Releases Executive Budget Report
… this fiscal year to 3.4 percent next fiscal year. By March 31, 2017, the General Fund balance is projected to be … statutory debt limit will drop to $189 million as of March 31, 2020 in the Updated Financial Plan. State-supported …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportState Agencies Bulletin No. 741
… Purpose To inform agencies of the purpose of DTA/COR requests and … is incorrect Background Restricted access for agencies to various PayServ panels necessitates that OSC’s Bureau of State Payroll Services must make certain corrections to an employee’s PayServ history. The DTA/COR request is the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/741-data-changecorrect-history-dtacor-procedureState Comptroller DiNapoli Releases Audits
… with family and friends using a fee-based secure messaging system. A prior audit, issued in May 2023, found that DOCCS …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsOpinion 97-9
… OF INTEREST -- Disclosure of Interest (negative impact of zoning change on board member's business) -- Zoning Changes (disclosure and recusal where negative impact on board member's business) ZONING AND PLANNING -- Zoning Changes (effect of negative …
https://www.osc.ny.gov/legal-opinions/opinion-97-9XII.10 Special Considerations – XII. Expenditures
… This section will provide Business Units with guidance on special circumstances related to expenditures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10-special-considerations