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SUNY Bulletin No. SU-285
… annual salary for the calculation of dues (Deduction Codes 222 UUP Member 26P or 260 UUP Member 21P) as follows: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-285-united-university-professions-uup-dues-increaseSouth Jefferson Central School District – Payroll (2024M-31)
… wages. Audit Results We reviewed salaries and wages paid to 40 employees totaling $471,526 to determine whether salaries and wages were accurately paid. … change reports for two months during our audit period to determine whether salary and wage increases from one …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31SUNY Bulletin No. SU-366
… annual salary for the calculation of dues (Deduction Codes 222 UUP Member 26P or 260 UUP Member 21P) as follows: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-366-united-university-professions-uup-change-dues-structureWaterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… 1, 2013 through January 31, 2015. Background The Waterford Volunteer Fire Department is a volunteer organization that provides fire protection services … Waterford Volunteer Fire Department Cash Disbursements 2015M78 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mOpinion 98-20
… the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads (qualification for appointment to) FIRE … of minimum service requirement for appointment to fire police squad) GENERAL MUNICIPAL LAW, §209-c; TOWN LAW, … otherwise qualified individual may be assigned to a fire police squad immediately upon becoming a member of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 97-1
… that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Powers and Duties (participation in … -- County Self-Insurance Plan (participation in by village housing authority) WORKERS' COMPENSATION LAW, §§62, 66, 71: A village housing authority is eligible to participate in a workers' …
https://www.osc.ny.gov/legal-opinions/opinion-97-1DiNapoli Audit Finds Food Inspection Failures at NYC Homeless Shelters
… The state and city agencies in charge of overseeing food services at homeless shelters in New York City were lax in inspecting them and did not check if food service workers were tested for tuberculosis (TB), … it should not come with a health warning," DiNapoli said. "Food operations of many shelters have gone uninspected and …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-finds-food-inspection-failures-nyc-homeless-sheltersState Police Bulletin No. SP-135
… following: Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-135-fitness-bonus-payment-state-fiscal-years-2009-10-and-2010-11Opinion 90-62
… from office pursuant to Public Officers Law, §36, or a vacancy in the office is created under Public Officers Law, … for malfeasance or misfeasance in office by the New York State Department of Transportation, upon written charges …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Opinion 90-55
… department remains obligated to pay benefits in accordance with General Municipal Law, §207-c to police officers injured … municipalities to apply for an accidental disability retirement, a retirement for disability incurred in … or modify the rights of disabled firefighters whose jobs are eliminated subsequent to the occurrence of their …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Opinion 2003-7
… in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility studies) ZONING AND PLANNING -- Park Lands (use of park trust moneys for preliminary costs and feasibility … costs related to a capital improvement at a town park …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Opinion 88-45
… in the opinion. CAPITAL IMPROVEMENTS -- Financing of (bank line of credit unauthorized) LOCAL FINANCE LAW, §§20.00, … the Local Finance Law to borrow by the establishment of a line of credit with a bank but may issue capital notes to the … be permitted to draw against the entire amount of the line all at once or in increments. Interest would be payable …
https://www.osc.ny.gov/legal-opinions/opinion-88-45State Agencies Bulletin No. 2104
… of this bulletin is to inform agencies of the updated IRS (Internal Revenue Service) tax withholding requirements … in this bulletin. Summary of Changes: To date, the IRS has issued guidance on changes to the following areas for … of January 2023. Federal Withholding Allowance Per IRS Publication 15-T , withholding for employees with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2104-summary-tax-related-changes-2023IX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… The procedures that follow pertain to the refund or return of … to: Excessive cash balances on deposit that are not needed for program purposes; Unspent “advance” funds for awards that … 70200 Account 58981 Budget Reference Year Current Year Product Code Agency Specific Project ID This field should be …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsState Comptroller DiNapoli Releases Municipal & School Audits
… totaled over $3.4 million for the same period. Without adequate capital planning, BOCES officials are … or disable the network. Rochester Academy Charter School – Credit Cards (Monroe County) School officials did not ensure credit card charges were properly approved, adequately supported and …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 2243.2
… Information Payment Amount Voucher in SFS Vendor ID Vendor Description Payroll Check Exchange (salary … from Agency (date request submitted to OSC) Employee ID Agency Code (Department ID/Agency Code submitting the request) Paycheck Date Check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22432-revised-new-payroll-check-notification-reportDiNapoli: Housing Discrimination Complaints Languish at NYC Commission on Human Rights
… Rights (CCHR) allowed some housing discrimination cases to sit at times for years without resolution, according to an audit released today by New York State Comptroller … The audit found CCHR lacked clear timelines and oversight to ensure cases were reviewed and investigated timely, …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-housing-discrimination-complaints-languish-nyc-commission-human-rightsSales Tax Vendor Registration (2020-S-40)
To determine whether the Department of Taxation and Finance has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40.pdfImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (2019-S-72)
To determine whether the Department of Health made improper payments for claims in violation of federal and State requirements related to ordering, prescribing, referring, or attending (OPRA) providers who were no longer participating in the Medicaid program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s72.pdfOpinion 2011-1
… and similar entities (individually, a "development corporation" or "corporation"). The issue arises in connection with questions … its employees to serve as the staff of a development corporation. Facts Each of the development corporations was …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1