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Awarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up) (2018-F-27)
To determine the extent of implementation of the three recommendations included in our initial audit report, Awarding and Oversight of Statewide...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f27.pdfAccounting for Retained Percentages (Retainage)
This bulletin provides updated guidance related to accounting for retained percentages for governmental and proprietary funds in fund level financial records.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-retained-percentages.pdfImproved Financial Disclosure for LOSAPs and the New LOSAP Audit Requirements
The purpose of this bulletin is to provide LOSAP sponsors model notes that should be included with their annual financial reports.
https://www.osc.ny.gov/files/local-government/publications/pdf/losap.pdfFiscal Stress Monitoring System Briefing for Non-Calendar Year Filers
Please join us for a general overview of the Fiscal Stress Monitoring System, along with strategies to prepare for the upcoming release.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-non-calendar-031125.pdfStreet Construction-Related Permits (2024-F-20)
To determine the extent of implementation of the nine recommendations included in our initial audit report, Street Construction-Related Permits (Report 2020-N-6).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f20.pdfState Agencies Bulletin No. 1269
… vehicle and chauffeur services and provide instructions for reporting this information in the New York State Payroll System (PayServ) for tax year 2013. Affected Employees Employees with … taxes. The amount of the taxable value is not considered salary for the purposes of computing retirement benefits. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-useOpinion 95-24
… opinion. CITIES -- Powers and Duties (deposit of State aid for education in mandatory reserve fund) MUNICIPAL FUNDS -- Mandatory Reserve Funds (criteria for establishing) SCHOOL DISTRICTS -- Powers and Duties (use … school district on account of a school building project for which indebtedness was contracted and remains outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Opinion 91-25
… Disability Benefits (entitlement of paid firefighters to salary increments or steps based on longevity and to holiday … payments is subject to any restrictions on employment. For purposes of this inquiry, we assume that the salary for a … salary or wages" also includes subsequent across-the-board increases in salary given to those in the same grade or title …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Protection of Managed Pollinators (Honey Bees)
… apiary inspections to certify nucleus colonies (nucs) and queens for sale or transport. Where honey bees are being … processes to meet its responsibility to certify nucs and queens for sale and to meet the needs of beekeepers requiring … required inspections requested for the sale of nucs and queens as well as all those requested for transport for the …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesCUNY Bulletin No. CU-738
… Purpose The purpose of this bulletin is to notify CUNY agencies of a new deduction code for a political action fund to be offered to employees represented by IUOE, Local 30. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-738-new-deduction-code-international-union-operating-engineersNew York State Comptroller DiNapoli: Wall Street Bonuses and Profits Up Slightly in 2019, but Facing Sharp Fall in 2020
… The average bonus paid to employees in New York City’s securities industry increased … York state’s and New York City’s economies, as a source of tax revenue and job creator in other industries. The state … city need to prepare for the severe budgetary implications of the coronavirus crisis.” The securities industry accounts …
https://www.osc.ny.gov/press/releases/2020/03/new-york-state-comptroller-dinapoli-wall-street-bonuses-and-profits-slightly-2019-facing-sharp-fallTown of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… activity and to assess the Board’s oversight of the Center for the period of January 1, 2011, to March 31, 2013. … County. The Town Board is the legislative body responsible for managing Town operations. The Recreation Department reported revenues for the years 2011 and 2012 were $315,222 and $383,957, …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246DiNapoli: Syracuse Man Sentenced for Stealing Nearly $22,000 in Pension Checks
… “My thanks to DA Fitzpatrick and Superintendent James for their partnership in holding the defendant accountable.” … and the requirement that he reimburse the pension system for his theft in full.” James said, “Theft from the state … the State Police, Mr. Glinski has been held accountable for his actions. Our partnership remains strong and committed …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-syracuse-man-sentenced-stealing-nearly-22000-pension-checksDiNapoli: Report Warns of Growing State Debt
… and may limit flexibility in providing important services and programs. My debt reform proposal would help …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtDiNapoli Statement on the Election of John Flanagan as Leader of the New York State Senate
… The New York Legislature needs to get back to work and the Senate needs to move forward. As an experienced advocate for New Yorkers, …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-statement-election-john-flanagan-leader-new-york-state-senateMitigation for Extreme Weather Conditions and Flooding
… Valley Lines. In September 2007, the MTA established the Blue Ribbon Commission on Sustainability and the MTA (Blue Ribbon Commission) to develop sustainability-related … operating agencies. In April 2009, the MTA released the Blue Ribbon Commission’s Final Report, which predicted that, …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/mitigation-extreme-weather-conditions-and-floodingVendor Responsibility
… Research Vendor Information … Resources related to vendor responsiiblity …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibilityAccounts Payable Advisory No. 7
… Number Requirements , Business Units must ensure there is a unique invoice number for each voucher. For information …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-nobleAccounts Payable Advisory No. 9
… when processing payments to vendors. Improper preparation of vouchers payable to National Grid may delay payment … by the two-digit month, two-digit day, and two-digit year of the invoice ending service date. For information on how to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridState Agencies Bulletin No. 1741.1
… represented by NYSCOPBA Background Pursuant to Chapter 24 of the Laws of 2019 which implements the negotiated 2016–2023 agreement … 01 and 21) provides for the change in the calculation of overtime for all eligible members. Prior to the 2016-2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17411-new-overtime-earnings-code-arbitration-eligible-bu01-and-non