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State Agencies Bulletin No. 2422
… is to inform agencies of OSC’s automatic processing of the April 2026 PEF LLS payment, eligibility changes due to the … previous LLS eligibility criteria. Effective Dates: The April 2026 LLS Payment will be processed in separate … equated to a grade (Grade 001-037) are eligible for the April 2026 PEF LLS payment provided the employee: Is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2422-april-2026-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 2330
… from 0001 to 2025. The agency must evaluate the employee’s Payroll Status beginning from the time of reallocation … to determine if the increment code must be updated. If the Payroll Status remained Active, Leave With Pay or Leave of … the increment code of the lower grade reinstated. If the Payroll Status was Leave of Absence not related to a Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2330-april-2025-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 2331
… retirement contributions, garnishments and federal levies. Tax Information: The LLS payment is supplemental taxable … be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2331-april-2025-civil-service-employees-association-csea-longevity-lump-sumOpinion 2002-6
… use highway" pursuant to section 205-a of the Highway Law. You ask whether the highway may be so designated if there is …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 92-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AUTHORITIES LAW, §§1197-e(22), 1197-j: The Water Authority of Great Neck North may not enter into a cooperative … Whether the Water Authority of Great Neck North may participate in a cooperative plan for …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up) (2021-F-15) 30-Day Response
To determine the extent of implementation of the eight recommendations included in our initial audit report, Efforts to Collect Tolls and Fees Using Images and Law Firms (Report 2017-S-70).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f15-response.pdfRequest for Retirement Allowance Data for Firefighters Paid Pursuant to Section 207-a of the General Municipal Law (PF6302)
To obtain information concerning the Accidental and Performance of Duty Disability Retirement Benefits as a basis to adjust the salary being paid to a firefighter pursuant to Section 207-a of the General Municipal Law, NYSLRS employers use form PF6302.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf6302.pdfCollection and Use of the Motor Vehicle Law Enforcement Fee (2012-S-2), Division of Criminal Justice Services 90-Day Response
To determine whether the Department of Financial Services (Department) has collected, accounted for and distributed all Fee revenue
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s2-DCJS-response.pdfLyndonville Central School District – Procurement and Claims Audit (2022M-144)
Determine whether Lyndonville Central School District (District) Board of Education (Board) and District officials properly procured goods and services and audited and approved claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lyndonville-central-school-district-2022-144.pdfVillage of Oyster Bay Cove – Claims Audit (2022M-114)
Determine if the Village of Oyster Bay Cove (Village) Board of Trustees (Board) ensured that claims were adequately supported, for appropriate Village purposes and audited before payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oyster-bay-cove-village-2022-114.pdfOpinion 90-17
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Dissolution (disposition of … special act of the state legislature, any moneys remaining after all the bonded and other indebtedness of a dissolved …
https://www.osc.ny.gov/legal-opinions/opinion-90-17City of Troy – Budget Review (B5-15-22)
… revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. … all local governments that have been authorized to issue obligations to fund operating deficits to submit their … City’s 2015 proposed budget continues to provide minimal funding for equipment and capital outlay. Appropriations for …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Opinion 95-21
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … sewer districts. The consolidation is subject to public hearing and permissive referendum requirements. You ask … established for the same purpose, subject to public hearing and permissive referendum requirements (Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-95-21DiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… New York State Comptroller Thomas P. DiNapoli is urging New Yorkers to make sure they spend any gift cards they received this holiday season. Unused gift card balances can eventually be turned … being held by our Office of Unclaimed Funds. My office is working to get these funds back in the hands of their …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsIII.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)
… name(s) in which the confidential information resides. Imaging and Attachments In addition, there may be … with Chapter XIV, Section 9 - Statewide Financial System Imaging and Attachment Guidance of this Guide. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-informationWyoming County Court and Trust Funds (2020-C&T-2)
… - pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … and consistently, provide a system of internal controls to account for and safeguard court and trust funds and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2State Agencies Bulletin No. 1331
… Purpose To inform agencies of OSC’s automatic processing of the April … provide for payment of performance advances on April 1 to eligible M/C employees based on the 2011 Salary Schedule. … 603-667) and NS positions (Grade 600) which are equated to a grade (Grade 603-667) and whose annual salary is below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1331-april-2014-management-and-confidential-mc-performance-advancesOpinion 92-5
… CONSTITUTIONAL LAW -- Gifts and Loans (granting of license or concession for fair and adequate consideration) … grant license) STATE CONSTITUTION, ARTICLE VIII, §1: There is no contravention of the gift and loan prohibition in … inconsistent with the analysis and conclusion herein. It is a well-established principle that property held for public …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 92-42
… is paid to the town under a contract (see, e.g., 1988 Opns St Comp No. 88-41, p 81; 1985 Opns St Comp No. 85-37, p 51; 1983 Opns St Comp No. 83-103, p 127; 29 Opns St Comp, 1973, p 122). It is not an improper use …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 92-53
… that bear on the issues discussed in the opinion. [Edited for Publication] SALES TAX -- Distribution of (necessity of … the common council is authorized to negotiate an agreement for the allocation of county sales tax to the city, subject …
https://www.osc.ny.gov/legal-opinions/opinion-92-53