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Opinion 91-10
… Sierra Club v Board of Education of the City of Buffalo , 127 AD2d 1007, 512 NYS2d 954, lv den 70 NY2d 612, 523 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-91-10VI.2.A Appropriation & Segregation Overview – VI. Budgets
… An appropriation is a statutory authorization against which expenditures may … fiscal year, and from which disbursements may be made, for the purposes designated, up to the stated amount of the … Finance Law §40. The Office of the State Comptroller (OSC) is responsible for monitoring expenditures, pre-encumbrances …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewTown of Alexander – Town Clerk/Tax Collector (2025M-72)
… [read complete report – pdf] Audit Objective Did the Town of Alexander (Town) Town Clerk/Tax Collector (Clerk) record, … details. Release of this report was held in abeyance while the matter was under review by outside law enforcement. … Did the Town of Alexander Town Town ClerkTax Collector Clerk …
https://www.osc.ny.gov/local-government/audits/town/2026/04/17/town-alexander-town-clerktax-collector-2025m-72Akron Man Pleads Guilty to Stealing FEMA Grant Funding Intended for Education Expenses
… Bank of Akron, $18,000 of grant funds intended to be used for educational expenses for his children. The funds were … grant funds to his children, but also converted more than $1,000 of the remaining $3,000 to his personal use. The … The money was used for, among other things: payments on a Yard Card, Discover Card, and FIA Card, which were used to …
https://www.osc.ny.gov/press/releases/2019/07/akron-man-pleads-guilty-stealing-fema-grant-funding-intended-education-expensesOvertime Temporarily Excluded from Tier 6 Contribution Rates
… contribution overpayments retroactive to April 1, 2024. In October, we mailed a letter to your Payroll Contact(s) and … a breakdown of the amount owed to each employee. Beginning in November, after your Reporting Contact submits your … for reimbursing each employee per the information in the letter. The refunds: Do not get reported back to …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… January 1, 2013 through May 31, 2014. Background The Brookhaven Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Payroll Improvement Project Bulletin No. PIP-003.1
… by January 25, 2021. The migration will be effective at Go Live on March 15, 2021. Background OSC is preparing to … their designated queries in a test database prior to Go Live as some of the queries may not work in version 9.2 and … Testing and Training and update as necessary after Go Live. An updated Query Data Dictionary* listing PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0031-payroll-improvement-project-ps-query-updates-andOpinion 91-29
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … fire insurance tax moneys except as otherwise provided in any special law. Therefore, where an exempt firemen's … fire insurance tax moneys, the moneys may be expended only in the manner prescribed by the special act (see 1989 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 96-15
… or statutory amendments that bear on the issues discussed in the opinion. BUILDING INSPECTOR -- Expenses (judgment … and townwide portions of the general fund. This is in reply to your inquiry concerning the payment of a judgment … town as a result of the revocation of a building permit. In the case in question, the trial court found that the …
https://www.osc.ny.gov/legal-opinions/opinion-96-15A Summary of Audits Identifying Out-of-Network Providers Engaged in Routine Waiving (2016-D-1)
The New York State Health Insurance Program (NYSHIP), administered by the State Department of Civil Service (Civil Service), is one of the nation’s largest publ
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16d1.pdfState Police Bulletin No. SP-219
… The purpose of this bulletin is to provide the Division of State Police instructions for processing the 2021 Education … Payment. Affected Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07, the State Police … State Police Bulletin No SP219 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-219-2021-state-police-education-paymentState Police Bulletin No. SP-231
… Employees Employees of the Division of State Police in the State Police Troopers Unit (Troopers Unit) – BU07, the … Annual salaried employees of the Division of State Police in BU07, BU17, or BU62 who possess or obtain a recognized … Graduate Degree $750 The payment will be made annually in June of each year and will be for one degree only. When …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-231-2022-state-police-education-paymentState Police Bulletin No. SP-242
… Purpose: The purpose of this bulletin is to provide the Division of State Police instructions for processing the 2024 … Education Payment. Affected Employees: Employees of the Division of State Police in the State Police Troopers Unit … Eligibility Criteria: Annual salaried employees of the Division of State Police in BU07, BU17, or BU62 who possess …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-242-2024-state-police-education-paymentSUNY Bulletin No. SU-360.1
… Lump Sum Payment. Affected Employees: Employees in PSNU – BU08 positions who meet the eligibility criteria … Agreement between the State of New York and UUP, employees in the UUP bargaining unit listed above may be eligible for a … subject to across-the-board increases, must be included in the calculation of overtime, and is payable in two …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3601-professional-services-negotiating-unit-psnu-employeesSUNY Bulletin No. SU-360
… Lump Sum Payment. Affected Employees: Employees in PSNU – BU08 positions who meet the eligibility criteria … Agreement between the State of New York and UUP, employees in the UUP bargaining unit listed above may be eligible for a … subject to across-the-board increases, must be included in the calculation of overtime, and is payable in two …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-360-professional-services-negotiating-unit-psnu-employeesOrdinary Disability (Section 362) – Basic Plan with Increased-Take-Home-Pay (ITHP)
Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a 371a and 375 Ordinary Disability Section 362
https://www.osc.ny.gov/retirement/publications/1511/ordinary-disability-section-362DiNapoli Releases April Cash Report
… totaled $8.6 billion, an increase of 21.4 percent from last April, primarily due to an increase in Personal Income … April totaled $6.7 billion, 25.5 percent higher than last year for the same period, which was $11.6 million lower … totaled $314.7 million, an increase of 15.2 percent from last year, but $6.3 million below the projections. All Funds …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-releases-april-cash-reportTransforming Into Construction & Development
… & Development as part of transforming the MTA resulted in improved service levels for customers, process … of the Public Authorities Law, which became effective in April 2019, required the MTA to “develop and complete a … MTA’s transformation seeks to change the fundamental ways in which the Agencies do business in order to drive improved …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/transforming-construction-developmentState Agencies Bulletin No. 1845
… the following criteria are affected: Home Address is not in New York City but Local Tax Data Indicates New York City Residence or Additional Amount. Home Address is in New York City but Local Tax Data Does Not Reflect New York … withhold New York City income tax from employees who live in one of the five counties designated to be within the City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataOpinion 97-26
… of assessment, belong to the fire district after the zone is abolished. This is in reply to your letter regarding the establishment of … as needed in another area of the fire district? (3) What is the appropriate procedure for disbursing unexpended moneys … Whether it is in the public interest to establish the proposed zones …
https://www.osc.ny.gov/legal-opinions/opinion-97-26