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Opinion 88-35
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Professional Services … a less formal method, to assure an award is made in the best interest of the municipality and not in an arbitrary or capricious manner. (5) In appropriate …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Opinion 90-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (municipal sewer project connected with reconstruction of State highway) SEWERS AND SEWER SYSTEMS -- Highway … Concerning installation of sewer pipe for a village sewer project in conjunction with …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Opinion 2006-8
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … be financed from the fund. In reaching this conclusion, we are aware that General Municipal Law §6-p(7)(a) provides … 1996; Letter from Senator Hoblock to Michael C. Finnegan, Esq., Counsel to the Governor, July 15, 1996, regarding S. …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 92-28
… Interest earned on the investment of library fund moneys is credited to the library fund. (2) A school district should … after receipt. (4) Interest on such tax anticipation notes is a charge for which the school district, and not the library, is liable. However, it is permissible for the library, in its …
https://www.osc.ny.gov/legal-opinions/opinion-92-28DiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections
… flawed pilot program that had been rushed into law for an election a mere seven months later. The legislation was … In this era of extreme voter cynicism brought on by a seemingly endless series of corruption scandals, it’s … are $19,700 for a primary and $41,100 for a general election. According to the U.S. Census Bureau, the median …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-op-ed-new-york-should-opt-public-financing-electionsExamination of Unemployment Insurance Willful Overpayments
… overpayment resulting from a willful misrepresentation, a penalty shall be imposed on the claimant. Key Findings We … up to $311,775 in penalties—more than 10 percent of the penalty amount we examined. This includes up to 1,679 … incorrectly, but these recording errors did not affect the penalty amount. We found these errors were caused by either …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/examination-unemployment-insurance-willful-overpaymentsMTA-NYC Transit Medical Assessment Centers
… operate a bus carrying passengers. One of the requirements is passing a medical examination every two years. Other … can be for pre-employment to determine if there is some medical reason that a person may not be qualified for … at one of Transit’s five MAC locations. In addition, there is a 24-hour lab located in Downtown Brooklyn. Employees are …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersPerformance of the Excelsior Jobs Program
… Purpose To determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements … all tax credit calculations are correct before issuing a Certificate of Tax Credit. OSC Response to Agency Comments to … Determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programState Police Bulletin No. SP-262
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for … increase the current dues (code 227) amount from $52.95 to $58.60. Agency Actions: Agencies must notify affected … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-262-new-york-state-police-investigators-association-nyspia-dues-increaseOperational Advisory No. 12
… in the Statewide Financial System (SFS) and guidance on date determinations effective June 19, 2014 Guidance : The … updated due to references to Liability and/or Accounting Date: Chapter VII, Section 9.A - Fringe Benefit and Indirect … XII, Section 5.G - Entering the Appropriate Accounting Date Chapter XII, Section 6.C - Paying Prompt Contract …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/12-obligation-accounting-and-budget-datesAccounts Payable Advisory No. 51
New section to provide guidance to assist agencies in determining whether claims for payment from vendors and state employees are appropriate to pay
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/51-supporting-informationNiagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73CUNY Bulletin No. CU-212
… Agencies must access the General Deduction CD (Agency) page and enter Deduction Codes 438 , 439 , 440 , 441 with the … amount based upon the plan option or fee amount. Salary Refund Exchange Processing (AC230s) All deductions taken for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-212-processing-payroll-deductions-new-cuny-transit-benefitElwood Union Free School District - Claims Auditing (2019M-31)
… approved prior to payment. Noteworthy Achievements Due to the District’s well designed system of internal controls, we designed our testing to determine if … consistently. We reviewed 110 claims totaling $414,749 of the 1,104 claims paid during our audit and found that the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31State Police Bulletin No. SP-104
… narrative descriptions for Fraternal Order Troopers Life (Code 311 ) and Fraternal Order Troopers IRA (Code 313 ). Background The Police Benevolent Association of … in Bargaining Units 07, 17, 18 and 62 with Deduction Code 311 and employees in Bargaining Unit 07 with Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-104-change-narrative-descriptions-fraternal-order-troopers-life-andState Agencies Bulletin No. 1089
… new Time Entry Earnings Code to process lump sum payments for vacation accruals to employees in Bargaining Unit 01. … Benevolent Association Inc., the guaranteed yearly minimum for pre-shift briefing was increased from $1,248 to $2,080 … to replace earnings code LSA (Lump Sum Payment–Vacation) for employees in Bargaining Unit 01. The new code uses the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1089-new-vacation-lump-sum-payment-earnings-code-employees-bargaining-unitState Agencies Bulletin No. 415
… Finance Law. The Earn Code OVP (Overpayment Recovery), set up on the Additional Pay Page, provides a means to deduct a fixed amount of money from an employee’s paycheck on a biweekly basis. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/415-automatic-processing-overpayments-inactive-employeesState Police Bulletin No. SP-230
The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by NYSPIA in Bargaining Unit 62
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-230-new-york-state-police-investigators-association-nyspia-dues-increaseState Agencies Bulletin No. 1155
… of Maintenance Deductions attachment can be used as a guideline for determining the taxable status of maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1155-change-maintenance-rates-employee-housing-and-mealsDiNapoli Releases 2025 Fiscal Stress Scores for Villages and Some Cities
… low, but many cannot be evaluated because they do not file their required annual financial reports in time to be … June 30. Local governments are statutorily required to file an AFR with DiNapoli’s office following the close of … In total, 101, or almost 20% of local governments did not file their AFR in time to receive a FSMS score, a date that …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-releases-2025-fiscal-stress-scores-villages-and-some-cities