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Sample Section 45 Document
An example of a notice for an employee to acknowledge right to NYSLRS membership pursuant to Section 45 of the New York State Retirement and Social Security Law.
https://www.osc.ny.gov/files/retirement/employers/pdf/emp-reporting-section-45-sample.pdfUnclaimed Public Assistance
Sections 152-b and 360 of New York’s Social Services Law provide that any surplus funds remaining after the recovery of cost for public assistance and care shal
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/public-assistance.pdfUnclaimed Court Funds
Under Article VI of the New York Abandoned Property Law (APL), any money paid into the courts which has remained with a County Treasurer or the Commissioner of
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/court-funds.pdfXII.6.B Land Acquisition Payments – XII. Expenditures
… the Statewide Vendor File prior to processing the payment voucher. For eminent domain purchases, the agency must also … to identify and track financial transactions for a land purchase. Agencies must use a ChartField 3 value when coding … with the request. Complete AC 1366-S (Claim for Payment – Purchase of Land or Property) and create a Regular Voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsXI.18.C Consultant Disclosure – XI. Procurement and Contract Management
… the Office of the State Comptroller (OSC) include in the Consulting Services Report it compiles annually on contracts issued by state agencies for consulting services during the previous fiscal year, certain … persons employed to provide services under a contract for consulting services, the number of hours worked and the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18c-consultant-disclosureOpinion 88-51
… for the dredging of a lake if the work is intended to restore the lake to its original condition and need not be … expense has been described as follows: "'To repair is to restore to a sound state or to mend, while a replacement … work to be done. However, if the dredging is intended to restore the lake to a sound condition rather than to rebuild, …
https://www.osc.ny.gov/legal-opinions/opinion-88-51State Agencies Bulletin No. 953
… page. Background The General Comments page is available for all Payroll users to store or communicate supporting … page when additional information is required by OSC for processing a transaction. The General Comments page may also be used by agencies for internal record keeping purposes and is used by OSC to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/953-changes-general-comments-page-payservOpinion 91-58
… binding, in the absence of express statutory authority ( Mills v Sweeney , 219 NY 213; McCabe v Voorhis , 243 NY 401; Kupferman v Katz , 19 AD2d 824, 243 NYS2d 773, affd …
https://www.osc.ny.gov/legal-opinions/opinion-91-58State Agencies Bulletin No. 2048.1
… in April 2023. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted to OUF and submit a claim to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20481-outreach-and-escheatment-2021-uncashed-payroll-checksState Agencies Bulletin No. 1970
… 27, 2022 . Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted to OUF and submit a claim to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1970-outreach-and-escheatment-2020-uncashed-payroll-checksDiNapoli: New York City’s Public Hospitals Need To Do More To Provide Interpretation Services
… the auditor asked for. H+H’s automated call system was hard to navigate on 16 calls and 11 others were abruptly …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-new-york-citys-public-hospitals-need-do-more-provide-interpretation-servicesMore About This Retirement Plan – New Career Plan
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planDiNapoli: Audit of State Agencies Recommends Better Tracking of Food Purchases From Local Farmers
… better reporting of their purchases of New York produced foods according to an audit released today by State … guidelines or training to buy more locally produced foods. With changes put in place since our audit began, New … the tracking of information relating to New York state foods procured by agencies, as well as data on the types and …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-state-agencies-recommends-better-tracking-food-purchases-local-farmersOpinion 94-12
… DISTRICTS -- Powers and Duties (authority to negotiate lease of unneeded real property) REAL PROPERTY -- Leases (authority to negotiate lease of unneeded real property) TOWN LAW, §176(14): A fire district may, without referendum, negotiate a lease of a portion of its vacant land with a not-for-profit …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Oversight of Nurse Licensing
… completed within 180 days. Any investigations that remain open after 360 days are upgraded to a Priority 1 status. … 215 Priority 1 and 7,987 Priority 2–4) that were open at some point from April 1, 2014 to February 28, 2017: … established six-week time frame; on average, they were open over seven months. 482 lower-priority (Priority 2–4) …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingOpinion 99-3
… signifies the 'removal in whole or in part of any evil or hardship that afflicts body or mind; especially, the partial …
https://www.osc.ny.gov/legal-opinions/opinion-99-3State Comptroller DiNapoli Releases Municipal Audits
… (57 disbursements) totaling $542,613 and determined that 26 claims totaling $123,874 were not always adequately … supervisor’s financial records and reports for fiscal year 2024 in accordance with state law. In addition, although the supervisor prepared and filed the 2024 annual financial report (AFR) with the Comptroller’s …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 88-37
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- … by the issuance of capital notes only when the vehicle is purchased to replace a similar vehicle which was in service … (77) of section 11.00(a) for passenger vehicles when purchased as replacement vehicles (L 1972, ch 714). …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … County) City officials are projecting operating surpluses for the 2015 fiscal year totaling $469,078 in the general … did not review the treasurer’s records or bank statements for the majority of the audit period. The treasurer …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… operating costs. The District’s last multiyear financial plan was prepared in June 2012, which included information on … projections for revenues and expenditures. The financial plan also included a history of fund balance, which has … with statute. Develop and implement a multiyear financial plan. Establish comprehensive policies and procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devices