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State Agencies Bulletin No. 1935
… Form W-2. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissionersIV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… on Federal and other dedicated revenue funds. SFS Account Title Description 60001 Accidental Death Benefits … units who enroll in the Dependent Care Advantage Account (DCAA) plan. 60010 Employee Ben Fund – Active … appropriations specifically provided for such costs. SFS Account Title Description 60149 Other Taxes and Assessments …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesOpinion 88-35
… canned or prepackaged computer software) GENERAL MUNICIPAL LAW, §103: (1) The purchase of prepackaged or canned computer … for competitive bids pursuant to General Municipal Law, §103. General Municipal Law, §103 provides that, except as otherwise provided by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Opinion 90-21
… is no town comptroller, the town clerk "shall cause each claim presented to the town board for audit to be numbered … hours. Town Law, §119(1) further provides that when a claim has been audited by the town board, the town clerk must file the claim in numerical order as a public record in his or her …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Recurring Increment Payment (RIP)
payroll-bulletin-CU-793-attachment.pdf
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/payroll-bulletin-CU-793-attachment.pdfOpinion 92-21
… (mass dismissal of cases - entitlement to fees under General Municipal Law, §99-l) GENERAL MUNICIPAL LAW, §99-l: When a town or village justice … to the payment of fees pursuant to section 99-l of the General Municipal Law in situations where a town or village …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Village of Port Jefferson – Justice Court Operations (2020M-56)
Determine whether the Justices provided adequate oversight to ensure receipts were collected deposited recorded and remitted in an accurate and timely manner
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Compliance With Payment Card Industry Standards (Follow-Up)
… ). Background Our initial audit report, which was issued on June 8, 2016, covering the period August 25, 2015 through March 22, 2016, determined whether selected State University of New York (SUNY) schools are in compliance … in this review. Other Related Audit/Report of Interest State University of New York: Compliance With Payment Card …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/compliance-payment-card-industry-standards-followGreen Island Union Free School District - Separation Payments (2019M-55)
… Key Findings The former Business Manager’s separation payment was inadequately supported, and he was overpaid by … The District paid the former Business Manager’s separation payment totaling $84,063 over a period of time, including $64,063 before his effective retirement date. The District inappropriately provided an advance of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Opinion 95-5
… Telephone System (use of surplus surcharge revenue to pay principal and/or interest on serial bonds issued to finance purchase of … may apply surplus surcharge monies toward the payment of interest and/or principal on serial bonds issued to finance … may apply surplus surcharge monies toward the payment of interest andor principal on serial bonds …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Opinion 2008-6
… , 87 NY2d 883, 639 NYS2d 1006 [1995]; see also 2007 Ops St Comp No. 2007-6; 2007 Ops St Comp No. 2007-3; 2005 Ops St Comp No. 2005-5, at 13; 1995 Ops St Comp No. 95-31, at …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6State Contract and Payment Actions in December
… In December, the Office of the State Comptroller approved 1,471 contracts for state agencies and public authorities valued at $8.6 billion and approved nearly … Building Company for construction management services in the Capital Region. $2.5 million with L.C. Whitford Co. …
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-decemberOpinion 98-9
… . . ." (Town Law, §198[10-f][b]; see also 1993 Opns St Comp No. 93-26, p 46). The above-mentioned provisions were … such fee belongs to the municipality (see, e.g., 34 Opns St Comp, 1978, p 204; 1975 Opns St Comp No. 75-49, unreported; 25 Opns St Comp, 1969, p 90; …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Mattituck Fire District – Claims Audit (2025M-48)
… [read complete report – pdf] Audit Objective Did the Board of Fire Commissioners (Board) of the Mattituck Fire District (District) effectively audit claims before payment? Audit Period January 1, 2023 – June 30, 2024 … Did the Board of Fire Commissioners Board of the Mattituck Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Opinion 94-31
… article 14 of the Civil Service Law (§200, et seq.; the "Taylor Law"). It is well-established that, pursuant to this …
https://www.osc.ny.gov/legal-opinions/opinion-94-31Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… and to determine whether Village officials ensured that leave accruals and payments were calculated correctly for the … Law. Noteworthy Achievement Village officials ensured that leave accruals and payments were recorded and calculated … Village of Massapequa Park Claims Audit and Leave Accruals 2017M193 …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193XI.2.A Thresholds – XI. Procurement and Contract Management
… This Section provides a summary of the Office of the State Comptroller’s (OSC) approval thresholds (State … contracts entered into by State agencies and the Office of General Services (OGS): State Agency contracts over … This Section provides a summary of the Office of the State Comptrollers OSC prior approval …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsXII.4.B Certification of Vouchers – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Overview Section 110 of New York State Finance Law requires the head of the agency certify or approve vouchers for submission to the Comptroller for audit. Other … Section 110 of New York State Finance Law requires the head of the agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersCanisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… [read complete report – pdf] Audit Objective Did the Canisteo-Greenwood … processed 2,943 claims totaling $23.7 million. Audit Summary The claims auditor did not properly audit all claims … the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84Opinion 2002-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (service credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0