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Opinion 2001-2
… Award Programs (point accumulation required in order to be credited with one year of firefighting service); … (participation in department responses required in order to be credited with twenty-five points); (granting of points … of more than fifty points as a condition precedent to crediting an active volunteer firefighter with a year of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued … Transit: Operational Training and Medical Assessments of Train Crews (2016-S-26) Auditors found MTA's New York City … of the Induction Training curriculum established for its train crews. This lack of compliance may be tied to poor …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-auditsOpinion 92-6
… a "contract" includes any express or implied claim, account or demand against or agreement with a municipality …
https://www.osc.ny.gov/legal-opinions/opinion-92-6State Agencies Bulletin No. 2382
… that agencies ensure the New York Retiree Indicator box is checked for rehired retirees. Please see Payroll … for further details on the New York Retiree Indicator box. Payroll Register and Employee’s Paycheck/Advice: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2382-new-april-2025-managementconfidential-mc-longevity-service-payment-lgsStreet Construction-Related Permits
… Objectives To determine whether the New York City Department of … whether DOT coordinates with other entities planning to perform work at the same site to ensure minimal disruptions. The audit covered the period … To determine whether the New York City Department of …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsState Agencies Bulletin No. 726
… Purpose To provide agencies with information and procedures regarding … Non-Statutory employees represented by CSEA who moved to graded positions since April 1, 2003 or will move in the future Background Pursuant to Chapter 103 of the Laws of 2005 which amends Civil Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/726-implementation-new-method-calculating-salaries-employees-upon-movementState Agencies Bulletin No. 2432.1
… for employees with more than $150,000 in 2025 FICA wages be designated as Roth contributions. This … OSC has implemented systematic updates to remain in compliance with the SECURE 2.0 Act. PayServ will now … their age-based catch-up. OSC will provide prior-year FICA wage information to vendors annually upon request. A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24321-403b-and-457-plan-contribution-changes-resulting-federal-secure-20-actFood Insecurity Persists Post-Pandemic
… food insecurity at the height of the pandemic declined due to federal actions. 1 Nevertheless, one in ten, or about … experienced food insecurity at some point from 2019 to 2021. Since then, extraordinary federal assistance … recovery. Additional federal and state efforts are needed to address food insecurity. Food Insecurity Grew in 2022 Food …
https://www.osc.ny.gov/reports/food-insecurity-persists-post-pandemicOpinion 90-32
… of bonds for the construction of improvements required to comply with an enforceable determination of the Department … of Environmental Conservation would not be subject to a referendum. A resolution authorizing an expenditure of … construction of a town salt storage shed is not subject to referendum under either Town Law, §§81 and 220, or Highway …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Implementation of the Dignity for All Students Act
… Purpose To determine whether the New York City Department of … the concepts of tolerance, respect for others, and dignity to include an awareness and sensitivity in the relations of … orientations, gender identities, and sexes. According to A-832 of DOE’s Regulations of the Chancellor (Chancellor’s …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actOpinion 2006-10
… a fiduciary duty to take appropriate steps to secure the best price obtainable in their judgment or the most …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Annual Invoice
… we notify you when your invoice is available in Retirement Online . Payment for your annual invoice is due by February … Viewing Your Annual Invoice Sign in to Retirement Online . From Account Homepage, click Access Billing … current annual invoice will remain available in Retirement Online until next summer when we release your estimate for …
https://www.osc.ny.gov/retirement/employers/annual-invoiceOther Bulletin No. 80
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … own operating budget. As a result, they determine whether to implement a minimum wage increase. State University Construction Fund has chosen to implement the 2025 minimum wage rates consistent with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-80-january-2025-increase-minimum-wage-state-universityOther Bulletin No. 86
… Purpose: The purpose of this bulletin is to inform State University Construction Fund (SCF) of OSC’s … own operating budget. As a result, they determine whether to implement a minimum wage increase. State University Construction Fund has chosen to implement the 2026 minimum wage rates consistent with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-86-january-2026-increase-minimum-wage-state-universityDiNapoli: Identity Theft Cases Surged in New York in 2020
… times the annual total from a decade earlier, according to a report released today by New York State Comptroller … area had the highest rate of identity theft reports to the Federal Trade Commission (FTC) per capita at 403 … identity was stolen. We should all take common-sense steps to keep personal information confidential, and companies must …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020State Agencies Bulletin No. 2338
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … Lag 03/27/2025 04/23/2025 Eligibility Criteria: Refer to the table below for eligible employees: Salary Plan: SES … (P) Leave of Absence (L) – Only if the Reason Code is due to a Workers’ Compensation Leave (Reason Code of WCL, WDL, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2338-april-2025-agency-police-services-unit-apsu-3-salary-increaseState Agencies Bulletin No. 2129.2
… between the Civil Service Employees Association, Inc. (CSEA) and the State of New York, and Chapter 361 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21292-civil-service-employees-association-csea-non-pensionable-lump-sumOpinion 88-60
… to operate a facility at a park which is termed a license or concession, but which, in substance, constitutes a … legislative authority. GENERAL MUNICIPAL LAW, §103: A true license or concession arrangement, which does not involve a … ask under what circumstances an agreement designated as a "license" or "concession" to operate a facility at a village …
https://www.osc.ny.gov/legal-opinions/opinion-88-60New York’s Agriculture Industry: A Resilient Part of State and Local Economies
… $1 billion in wages according to the U.S. Bureau of Labor Statistics. Farming is especially important to the economies … 56 hours weekly in 2024; hours worked above 52 hours in 2026; hours worked above 48 hours in 2028; hours worked above … in the community in which it is produced magnifies the local impact of farming by keeping money circulating in the …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesEnterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2023
The Office of the New York State Comptroller (OSC) continues to make progress in several areas toward identifying and applying data analytics to enhance efforts to recognize and prevent fraud, waste and abuse.
https://www.osc.ny.gov/files/reports/pdf/enterprise-fraud-2023.pdf