Search
Opinion 92-8
… federally-aided city bridge project) -- Proceeds (payment to State Comptroller) STREETS AND HIGHWAYS -- Improvements (issuance of obligations to finance non-federal share of federally-aided city bridge … the proceeds of bonds and notes issued by the city to finance the non-federal share of a federally-aided city …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Opinion 2002-2
… 219(b), 219-a(2)(b): A service award program may provide for a participant to earn service credit after attaining the … entitlement age, subject to the 40 year maximum provided for in article 11-A of the General Municipal Law. To … such payment. You ask whether a service award program for volunteer firefighters may permit a participant to earn …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2State Agencies Bulletin No. 2104
… Purpose: The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue … and New York tax requirements for 2023. OSC continues to use the Percentage Method on an Annual payroll period for … criteria outlined in this bulletin. Summary of Changes: To date, the IRS has issued guidance on changes to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2104-summary-tax-related-changes-2023DiNapoli: Georgia Woman Sentenced to Over a Year in Prison and Ordered to Pay $459K in Full Restitution for Stealing NYS Pension and Social Security Payments
… A 50-year-old Georgia woman, Sandra Smith, was sentenced to over a year in federal prison and ordered to … this case.” Smith’s mother-in-law, Minnie Smith, was a longtime Brooklyn resident who had worked for the State … of Minnie Smith’s death in September 2006, Sandra Smith was her caretaker and handled her finances. As her caretaker, …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-georgia-woman-sentenced-over-year-prison-and-ordered-pay-459k-full-restitution-stealing-nysState Agencies Bulletin No. 1099
… Purpose To provide instructions for processing payroll deductions for the SEFA Campaign for the 2012 calendar year. Affected Employees All employees … To provide instructions for processing payroll deductions for the SEFA Campaign for the 2012 calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1099-2012-sefa-state-employees-federated-appeal-campaignDiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… $1.4 billion increase in school aid, as well as increases to the minimum wage and phased-in personal income tax cuts for most taxpayers, but adds to state debt and shifts significant spending off-budget and to authorities, according to a report released today by State …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andOpinion 95-4
… A county board of supervisors generally is authorized to conduct an investigation regarding the propriety of payments made with county funds to reimburse officials upon the submission of travel vouchers … and we cannot provide an all inclusive or comprehensive list of techniques available to a county board in conducting …
https://www.osc.ny.gov/legal-opinions/opinion-95-4State Police Bulletin No. SP-254
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2023 and 2024 retroactive increases to the Holiday Bonus Payment, and to provide agencies … dues and deductions marked “No” on the Deduction Codes list published on the OSC website. Tax Information: These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-254-retroactive-2023-2024-holiday-bonus-payment-eligible-employees-stateCUNY Bulletin No. CU-704
… Purpose The purpose of this bulletin is to inform City University of New York (CUNY) agencies of the … TP DC37 TJ DC37 TH DC37 CC DC37 CD DC37 TL DC37 TM DC37 TO DC37 TR DC37 TU DC37 TX DC37 U3 DC37 TY DC37 TK DC37 SF … Family Leave) has been created to provide agencies with a list of all employees with the NY Paid Family Leave deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leaveState Comptroller DiNapoli Releases Municipal & School Audits
… Therefore, the district did not have a specific person who was responsible for tracking capital assets and ensuring that capital asset information was complete, up-to-date, accurate and useful. District … law. Of the nine approved projects reviewed, a written CBA was not prepared for four of the projects, and the CBAs …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1Street Construction-Related Permits (Follow-Up)
… is placed in protected status for 5 years from the date it was last resurfaced or reconstructed. Permit requests to … permits not inspected should have been inspected. There was no set time frame for HIQA inspectors to return to … more than 3 months after issuance, including one that was reinspected more than 1 year after the 30-day time frame …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followComptroller DiNapoli and A.G. Schneiderman Announce Sentencing for Rensselaer DPW Employees Who Stole Scrap Metal Proceeds
… city. Foust pled guilty to Fourth Degree Grand Larceny and was sentenced to five years of probation. Clark pled guilty … Degree Grand Larceny. Each must repay one-third of what was stolen. The sentencing took place in Rensselaer County … metal turned in. Court documents indicate that Foust, who was the foreman of the sanitation crew, told investigators …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-rensselaer-dpw-employees-who-stole-scrapOpinion 95-30
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views … Law, which governed investments by school districts, was silent as to the investment of the moneys of a school … public source moneys, we concluded that a public library was an agency of the sponsoring municipality or school …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Employment Recovery Is Slow for New Yorkers with Disabilities
… See Executive Law § 4-b; Office of Governor Kathy Hochul, Press Release, “Governor Hochul Establishes Office of the Chief …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesState Agencies Bulletin No. 2232
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the PEF 2024 Dental Stipend and to provide agency instructions for payments not processed … includes a side letter authorizing a $400 lump sum payment to offset out-of-pocket dental expenses for eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2232-public-employees-federation-pef-2024-dental-stipendPayroll Bulletins PBulletins
… View bulletins available for payroll officers to inform them of important changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletinsOpinion 91-43
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views … to any other official. Conversely, Opn No. 90-21 was not intended to imply that certain ministerial …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Responsibility for IT Internal Controls – Information Technology Governance
… Internal controls are essential to the effective operation of local governments and schools. … fulfill their oversight responsibilities is by asking questions related to controls over IT systems and any key … this publication, a background in IT is not necessary to ask questions about key IT internal controls and understand …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsSubmitting Your Payment – Legacy Reporting
… during the report period. Direct Debit The easiest way to send NYSLRS your monthly payment is by direct debit. … offices, staff, etc. Easy. Your payment comes directly to us. Secure. It’s the same system used by banks. … form (RS5542) as soon as possible. Check If you do not take advantage of direct debit, you must print a copy …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/submitting-your-paymentJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… Issued To: County, City, Town and Village Chief Fiscal Officers, … GASB Statement No. 34 makes significant changes to the accounting and reporting requirements for expendable … units that implement the provisions of the Statement to do so. Therefore, the following changes will be made to the …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trusts