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Opinion 89-57
… Oil Co. v City of New York , 74 NY2d 13, at pp 17-18, 544 NYS2d 119, at p 120). Therefore, we believe subdivision 4 …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Audit Recommends Improvements to NFTA Capital Planning
… in Erie and Niagara counties. It oversees a bus, light rail, and paratransit system as well as two international … 307 buses, five trolleys, seven transit centers, 14 light rail stations, three bus garages, a heavy maintenance … and the light rail’s catenary system, which provides power for the trains through overhead wires. If unaddressed, …
https://www.osc.ny.gov/press/releases/2016/04/audit-recommends-improvements-nfta-capital-planningState Agencies Bulletin No. 2062
… Date Adjustment End Date Check Date Administration 15 Lag 10/13/2022 or last day active if prior to 10/13/2022 10/26/2022 or last day active if prior to 10/26/2022 11/09/2022 … be entered into Time Entry using the Adjustment Code ARO (Adj Retro Raise for OT and RCL). For Earnings Codes C75 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2062-changes-calculation-overtime-and-pre-shift-briefing-eligible-employeesTown of Lockport – Asphalt Millings Inventory (2025M-55)
… gravel-size rock. Millings are generally collected during road paving projects that require a certain depth of the … Section 1 of the State Constitution and Office of the New York State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55Opinion 92-39
… the water or sewer district. At such election each tenant by the entirety, tenant in common and joint tenant owning taxable real property within the proposed …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Division of Housing and Community Renewal Bulletin No. DH-120
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated … inactive individuals who are 62 or older in the calendar year and active employees with the New York Retiree Indicator … will be submitted to SSA after the close of the 2021 tax year. It is important that agencies ensure the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-120-april-2021-and-april-2022-district-council-37-dc-37Division of Housing and Community Renewal Bulletin No. DH-131
… such as OT Override (Earnings Code OTT), Earnings Code ARO (Adj Retro Raise for OT and RCL) must be used to process … Interface (NPAY502) using the Earnings Code AJR , ARC or ARO : Earnings Begin Date: The first date included in the … date included in the adjustment Earn Code: AJR, ARC, or ARO Amount: Amount to be adjusted Comments: An explanation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-131-april-2023-and-april-2024-district-council-37-dc-37Congregate Meal Services for the Elderly
… years ended June 30, 2016. Additionally, we conducted on-site observations and interviews at senior centers through … including $216 million and $43 million in City and State funding, respectively, with the remainder from federal … and cultural activities, as well as information on, and assistance with, benefits. A contract indicates the …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyLocal Government – 2022 Financial Condition Report
… of revenues for other local governments—for social service programs in counties, for highways (mostly in cities and … or programs (such as municipal swimming pools and summer camps). Overall, education made up almost 31 percent … courts and recreational programs in the spring and summer of 2020, and school districts scrambled to provide …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentState Agencies Bulletin No. 1935
… Purpose The purpose of this bulletin is to provide agencies instructions for … are affected. Background Pursuant to the recommendations of the Committee on Legislative and Executive Compensation established by Chapter 59 of the Laws of 2018, effective 01/01/2021, the salaries of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissionersState Agencies Bulletin No. 2067
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2020 2021 and 2022 Retroactive Increases to Location Pay and Location MidHudson Pay and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2067-april-2020-2021-and-2022-retroactive-increases-location-pay-andGreat Neck Park District – Capital Assets (2025M-27)
… unaware of any District procedures requiring a barcode label to be affixed to capital assets (i.e., equipment), and …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27State Agencies Bulletin No. 1961
… W-2 are affected. Background Internal Revenue Service (IRS) Instructions for Form W-2 require the Retirement Plan … contribution plan (401(k) or 403(b)) in the current tax year. Nearly all State of New York government positions, … checked. According to IRS Active Participant Rules (Notice 98-49, 1998-2 C.B. 365; Notice 87-16, 1987-1 C.B. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021Medicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… federal Public Assistance Reporting Information System (PARIS). PARIS is a service that conducts matches on the enrollment … is receiving duplicate benefits in more than one location. PARIS uses a beneficiary’s Social Security number (SSN) as …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingState Agencies Bulletin No. 1945.1
… Compensation Cases Employees with a Workers’ Compensation injury related to an assault are entitled to two years of … benefits during this time. All teachers with a Comp Rate Code of CAL or21P, must be removed from Workers’ … provided new instructions for removing employees with a Comp Rate Code of CAL or 21P from Workers’ Compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19451-process-changes-workers-compensation-leave-payservCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… (District) Board of Commissioners (Board) obtain an annual audit of the District’s records and ensure that the Treasurer filed the required Annual Financial Report (AFR) with the Office of the State … District District Board of Commissioners Board obtain an annual audit of the Districts records and ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113State Comptroller DiNapoli Releases Municipal Audits
… (Herkimer County) The town, which operates the McCauley Mountain Ski Area, has not developed policies or procedures …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsPayroll Improvement Project Bulletin No. PIP-008.1
… This Bulletin Supersedes Payroll Bulletin PIP-008 Purpose: The purpose of this … to the Comp Rate Code field. Primary Job Indicator Each employee will have only one Primary Job per Company. Several 9.2 processes, including …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0081-what-changing-payserv-version-92DiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… Thomas P. DiNapoli finds that even as state funding for senior services has increased, thousands remain on … behind or where. “New York has an obligation to support seniors who need and qualify for in-home, meal or other … numbers by county and program; How much funding each local agency receives and spends on in-home services; and How many …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsOpinion 88-73
… FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, §6-c(3)(a); … a suburban town may not establish a capital reserve fund for improvement district purposes. This is in reply to your letter asking whether a town of the second class may establish a capital reserve fund for improvement …
https://www.osc.ny.gov/legal-opinions/opinion-88-73