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DiNapoli Releases Bond Calendar for Second Quarter
… major public authorities during the second quarter of 2026. The planned sales of $4.47 billion include $3.66 … planned sales of $5.34 billion during the first quarter of 2026, and $7.43 billion during second quarter of 2025. The … Executive Order primarily to coordinate the borrowing activities of the state, New York City, and their respective …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-releases-bond-calendar-second-quarterOperational Advisory No. 8
… Subject: State Check Outreach Guidance: Payees that receive State checks for … checks within one year of issuance will receive a State Check Outreach letter advising them to negotiate the check or request a replacement check from the issuing Agency. … State Check Outreach …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachStarpoint Central School District – Audit Follow-Up (2022M-101-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Starpoint Central School District’s … that District officials did not adequately secure access to the network or properly manage user permissions to the financial and student information applications. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/05/starpoint-central-school-district-audit-follow-2022m-101-fTown of Danby – Audit Follow-Up (2022M-127-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Town of Danby’s (Town’s) progress, as of August … card purchases, totaling $12,695, reviewed were paid prior to Board audit and 13 purchases totaling $4,936 were never presented to the Board for audit. The Board did not monitor the health …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-danby-audit-follow-2022m-127-fTruxton Fire District – Audit Follow-Up (2022M-123-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess the Truxton Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fPension Payment Calendar
… direct deposit, your check was mailed on December 30. 2026 Calendar (January – December) M = Check Mailing Date D = Direct Deposit Date 2026 Pension Payment Dates Month Check Mailing Date (M) …
https://www.osc.ny.gov/retirement/retirees/pension-payment-calendarUniondale Union Free School District – Audit Follow-Up (2023M-61-F)
… were last used to log in to the network in 2003, 1,647 shared and service user accounts, and 12 network user … the District’s Director of Technology and Library Media Services (Technology Director), Technology Supervisor and …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/26/uniondale-union-free-school-district-audit-follow-2023m-61-fUnified Court System Bulletin No. UCS-338
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … Westchester, Dutchess, Putnam or Orange. A side letter to the CSEA Agreement provides for an increase in the Senior … detailed in the Labor Relations Memorandum are extended to the Management Confidential and Unrepresented employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-338-april-2024-state-new-york-unified-court-system-ucs-increasesState Agencies Bulletin No. 2397
… Pursuant to all Memorandums of Agreements dated 07/09/2025 between DOCCS and the applicable negotiating units … lump sum College Degree Pay Differential of up to $750.00 has been approved as follows: Degree One-time Payment … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2397-new-college-degree-pay-differential-eligible-employees-departmentOpinion 90-18
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Requiring … certain exceptions, that: ... all contracts for public work involving an expenditure of more than seven thousand … Turley , 414 US 70, 94 S Ct 316, 38 L ed 2d 274; People v Avant , 33 NY2d 265, 352 NYS2d 161). June 1, 1990 Geoffrey E. …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Opinion 92-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … CONTRACTS -- Bidding Monetary Threshold (computation of for various items used at youth center) GENERAL MUNICIPAL … Whether purchases by a village of kitchen utensils furniture books and sports equipment to …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Opinion 89-59
… (authority to impose water rates to raise both operation and maintenance and capital costs) WATER DISTRICTS -- Capital Costs … (authority to impose water rates to raise both operation and maintenance and capital costs) TOWN LAW, §§198(3)(d), … a town water district may raise the cost of both operation and maintenance and debt service solely by the imposition of …
https://www.osc.ny.gov/legal-opinions/opinion-89-592026 Employees' Retirement System Final Rates
Contribution rates for participating employers of the Employees' Retirement System (ERS) — fiscal year 2025, fiscal year 2026 and expected long-term rates.
https://www.osc.ny.gov/files/retirement/resources/pdf/rates-ers-2026.pdfVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… to reconcile cash advance bank accounts monthly in order to comply with the provisions in State Finance Law (SFL) §107. For full instructions, see Chapter XIV, … to reconcile cash advance bank accounts monthly in order to comply with the provisions in State Finance Law SFL …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationState Agencies Bulletin No. 422.2
… Supersedes Payroll Bulletin No. 422.1 Purpose: The purpose of this Bulletin is to notify agencies of the procedures to be used when requesting a direct deposit … savings account. Agencies cannot use form AC230 , Report of Check Returned for Refund or Exchange, to process a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4222-revised-direct-deposit-delete-and-reversalsState Police Bulletin No. SP-151.1
… The purpose of this bulletin is to notify agencies of a Description change to voluntary Deduction Code 482, NYS … Police Investigators Association (NYSPIA) has requested a Deduction Code for the New York State Police Investigators … requests to obtain authorization forms may be directed to Jennifer Merritt at (518) 436-0120 or j [email protected] . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigatorsOpinion 90-11
… at no lesser rate than specified in the FLSA. If the FLSA is not applicable to particular municipal employees, the … Law, §291, et seq. ), New York State law in this area is applicable only to the extent not inconsistent with the … bargaining between public employers and public employees is authorized by article 14 of the Civil Service Law (§200 et …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Opinion 89-64
… terms, including price, in the public interest. This is in reply to your inquiry concerning a village which … 17). You indicate that the village/town board of trustees is considering the purchase of a certain parcel of unimproved … have arrived at a purchase price which the board believes is fair, but which exceeds the appraiser's estimate of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 88-66
… afterwords, pictorial illustrations, maps, charts, tables, editorial notes, musical arrangements, answer material for … e.g., Town of Clarkstown v Reeder , 566 F Supp 137 [SD NY, 1983]). Since public property generally may not be used for private purposes (NY Const, art VIII, §1), it is doubtful that a program …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Opinion 96-15
… or from the town's planning and zoning activities is properly chargeable to the area of the town outside of any … part-town and townwide portions of the general fund. This is in reply to your inquiry concerning the payment of a … are a townwide or a part-town charge. The general rule is that all taxes for town purposes must be levied on the …
https://www.osc.ny.gov/legal-opinions/opinion-96-15