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Opinion 90-36
… taxes must be made in money. ( Sawyer v Springfield , 40 Vt., 305; Richard v Stogdale , 22 Ind., 74.) Consequently, …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 88-5
… opinion. INSURANCE -- Health Insurance (authority to cover retired employees); (retirees reduction of benefits) PUBLIC … may provide health insurance coverage at town expense to retired officers or employees, or a group of retired officers or employees, including retired elected …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Sherburne-Earlville Central School District – Fund Balance (2017M-19)
SherburneEarlville Central School District Fund Balance 2017M19
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Unified Court System Bulletin No. UCS-223
… Employees Courts employees in Bargaining Units DR, S9, SR, and SN Effective Date(s) Administration pay checks dated … submit all transactions for enrollments, cancellations and/or changes in a biweekly file. Agency update access is no …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-223-update-existing-deduction-code-398-bankers-sec-gr-lifeState Agencies Bulletin No. 1927
… report includes the Action/Reason code used as well as the old compensation rate and new compensation rate. NHRP708 – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1927-april-2020-managementconfidential-mc-performance-advancesXVI.3.A Financial Statements – XVI. Financial Reporting
… should support the analysis of financial position and results of operations. Elements to be included in the … (other than MD&A) includes: Budgetary comparison schedules for Governmental Funds; Information about … assets reported using the modified approach; Schedules for other postemployment benefits of funding …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsOpinion 91-40
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … compensation for more than 22 working days, although in no case for more than 30. For each officer or employee entitled … military duty. Applying the above principles to the case at hand, the employee would be entitled to paid leave …
https://www.osc.ny.gov/legal-opinions/opinion-91-40XI.18.G Workers’ Compensation Coverage and Debarment – XI. Procurement and Contract Management
… control, regardless of whether or not the controlling party or parties have any identifiable or documented …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18g-workers-compensation-coverage-and-debarmentDiNapoli: Debt Adding to MTA's Financial Pressures With Riders and Fare Revenue Slow to Return
… the Metropolitan Transportation Authority (MTA) continues to plan to use borrowing techniques that push difficult financial … decisions into the future and could leave less money to pay for services, according to New York State Comptroller … the Metropolitan Transportation Authority continues to plan to use borrowing techniques that push difficult …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-debt-adding-mtas-financial-pressures-riders-and-fare-revenue-slow-returnArkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… Did the Arkport Joint Fire District (District) Treasurer record and report receipts and disbursements accurately and … the Audit Area A fire district’s treasurer should record and report financial transactions in a timely and … Audit Summary The current and former Treasurers did not record and report District receipts and disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126Join Our Team as a State Program Examiner!
… government can operate more efficiently and effectively. Build Your Career With Us As our analyses touch on all facets … Build a Career at the State Comptrollers office as a State …
https://www.osc.ny.gov/jobs/sgaDiNapoli: State Pension Fund Value $178.1 Billion
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement … New York State Comptroller Thomas P DiNapoli today announced that the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-state-pension-fund-value-1781-billionEmployer E-News Archive — 2025
… For the latest retirement news and information, subscribe to E-News for Members & Retirees . December 2025 Pay Your … Improper Withholdings Set Up Your Enhanced Reporting Transition Plan Today More Than 2,400 Employers Have Already … Affect Your Employees Set Up Your Enhanced Reporting Transition Plan Today More Than 2,400 Employers Have Already …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2025CUNY Bulletin No. CU-830
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the CUNY 2025 … Painter $52.31 Supervisor Painter $59.78 Transactions to process the 2025 rate increases may be entered beginning … 08/01/2024. Agency Actions: Reporting the Rate Increases To increase the hourly rate(s) for eligible employees, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-830-cuny-2025-rate-increases-painter-titlesCUNY Bulletin No. CU-840
… is to provide agency instructions for processing the CUNY 2025 rate increases for Steamfitter Titles. Affected … Local Union 638. The Consent Determination provides for a 2025 rate increase for employees in Steamfitter Titles. Effective Dates: The 2025 rate increases for the Plumber and Thermostat titles are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-840-cuny-2025-rate-increases-steamfitter-titlesCUNY Bulletin No. CU-860
… is to provide agency instructions for processing the CUNY 2026 rate increases for Carpenter and Supervisor Carpenter titles. Affected Employees: CUNY … of America. The Consent Determination provides for a 2026 rate increase for employees in Carpenter and Supervisor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-860-cuny-2026-rate-increases-carpenter-and-supervisor-carpenterHolocaust Survivors
… Over the years, the New York State Office of the State Comptroller has actively supported efforts to reunite Holocaust survivors and the heirs of Holocaust victims with funds that are rightfully theirs. … If you have been referred to this page as a result of our efforts, please download and complete the Claim Form . …
https://www.osc.ny.gov/unclaimed-funds/claimants/holocaust-survivorsState Agencies Bulletin No. 194
… in Bargaining Units 02, 03, 04, 47 and 67. Effective Date The VRWS program for CSEA employees is effective the first full pay period in October, 2000. For Institution … Reduction (DATA CHG/VLR) in the Job Action Request #1 panel. In Job Action Request #2 panel, change the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/194-new-bargaining-units-eligible-participate-voluntary-reduction-workEmployee Qualifications, Hiring, and Promotions
… policies, procedures, and directives for New York City Transit (Transit), Manhattan and Bronx Surface Transit Operating Authority (MaBSTOA), MTA Bus Company (MTA Bus), and Staten Island Railway (SIR). The …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotionsState Agencies Bulletin No. 1615
… Code 857 - SEFA of Buffalo and Erie County Deduction Code 860 - SEFA of Cortland County Deduction Code 861 - SEFA of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1615-2018-sefa-state-employees-federated-appeal-campaign