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Opinion 91-17
… GENERAL MUNICIPAL LAW, §103(8); MUNICIPAL HOME RULE LAW, §10(1)(i): A county may make purchases, pursuant to the … by the State Hospital Review and Planning Council (see 10 NYCRR 400.4), to enter into contracts among themselves and …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Discontinuing Required Contributions – Enhanced Reporting
… 4 ended more than ten years ago, so Tier 3 and 4 members are now past their cessation dates.) Tier 5 and 6 Members: … Employers do not take contributions from earnings that are not pensionable. See Overtime Compensation , Overtime … required contributions once certain service conditions are met Tier 5 and 6 members dont make contributions on …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/discontinuing-required-contributionsIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… classes of expenditures have been developed for use by all State agencies and public authorities that transact in …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewUnified Court System Bulletin No. UCS-251
… units who meet the eligibility criteria: New York State Court Officers Association Bargaining Unit SR New York State Supreme Court Officers Association Bargaining Unit SY … which implemented the 2011-2021 Agreements between the State of New York Unified Court System (UCS) and the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-251-november-2017-adjustment-basic-annual-salary-bargaining-unitsOpinion 90-9
… 6, 1990 Gerard Fishberg, Esq., Village Attorney Village of Garden City …
https://www.osc.ny.gov/legal-opinions/opinion-90-9How the Program Works – Contribution Stabilization Program
… annual contribution according to its usual procedures. The CSP does not change these procedures or the method for determining annual contribution rates. For … Employers will see the maximum amount to amortize in their estimated invoice (available in Retirement Online …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksSelected Programs to Assist Businesses in New York City (2022-N-1)
To determine whether the New York City Department of Small Business Services provided available services under the Energy Cost Savings Program and the Business Preparedness and Resiliency Program, and whether Small Business Advocates and Compliance Advisors provided services to assist businesses ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22n1.pdfDiNapoli Releases Analysis of Enacted State Budget
… The Enacted Budget for State Fiscal Year (SFY) 2025-26 is projected to total $254 billion, a 5.2% increase in … spending will increase. All Funds spending in SFY 2025-26 is projected to total $254 billion, an increase of $12.5 … billion in SFY 2024-25. State Operating Fund spending is expected to grow 9.3%, continuing a recent trend of …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetOpinion 90-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of public officials is Stetler v McFarlane , 230 NY 400, in which the Court of Appeals construed, inter alia , … may be lawfully committed to him by the board ..." (230 NY at409). The plaintiffs, aggrieved taxpayers challenging as …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Opinion 90-50
… (approval of Department of Transportation contracts to construct municipal highways) HIGHWAY LAW, §10(27); STATE … funds. This is in reply to your inquiry regarding the legal requirements municipalities must satisfy when the New … Law, what the Comptroller should receive to satisfy the legal requirements of this provision of the Highway Law. …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Report on Comptroller DiNapoli's Green Initiative, January 2011
A Sustainability Team was formed in OSC to review plans, assess progress and identify new initiatives to make OSC a sustainable agency.
https://www.osc.ny.gov/files/reports/special-topics/pdf/environmental-green-iniative-2011.pdfInformation Technology Governance
The following guidance is intended to make oversight less daunting by providing a path for understanding and strengthening IT internal controls.
https://www.osc.ny.gov/files/local-government/publications/pdf/information-technology-governance.pdfAdjustments Report (RS2050)
To make corrections to the salary, service or contributions listed on previous monthly reports, NYSLRS employers use form RS2050.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs2050.pdfDiNapoli: Audit Finds OMH Needs To Improve Oversight of Supportive Housing Providers To Ensure Safety and Well-Being of Vulnerable New Yorkers
… the needs of all the vulnerable New Yorkers it was created to serve, according to a new audit released today by New York State Comptroller … Empire State Supportive Housing Initiative was created to improve the availability of supportive and affordable … the needs of all the vulnerable New Yorkers it was created to serve according to a new audit released today by New York …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-audit-finds-omh-needs-improve-oversight-supportive-housing-providers-ensure-safety-and-wellCity of Newburgh – Budget Review (B23-6-9)
… balance and appropriated $24,770 of fund balance for the water fund. However, the water fund already has a deficit fund balance of $58,722 and … 2024-25. The City could potentially face shortfalls based on revenue estimates for sewer usage and sale of metered …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9DiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… With federal funding less predictable and New York’s senior population growing, the state must … thousands remain on waitlists for in-home care, meals and other essential support, and data reporting by the New York State Office for the Aging … With federal funding less predictable and New Yorks senior population growing the state must ensure …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … did not comply with SED’s requirements for reimbursement. New York State Energy Research and Development Authority … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases Municipal Audits
… been issued. Akron Fire Department – Financial Activities (Erie County) Auditors determined that 101 credit card purchases … $39,182.92 in restitution. The matter was referred to the Erie County District Attorney’s Officer and resulted in the …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsNational School Lunch, Breakfast Programs – Federal Funding and New York
… $538 million for NSLP and SBP in each of FY 2025 and FY 2026 (see Figure 1), with the City’s Department of Education … of which 92 percent is federally funded. In FY 2025 and FY 2026, both NSLP and SBP make up 94 percent of federal … FY 2025 FY 2026 Total Expenses City Funds $ 24.0 $ 23.9 State Funds 26.7 33.2 Federal Funds 569.8 569.8 Total $ …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programsSecurity Over Electronic Protected Health Information
… Purpose To determine whether the Roswell Park Cancer Institute … its ePHI and has protection policies in place and a plan to make mandatory notifications when ePHI is lost or stolen. … To determine whether the Roswell Park Cancer Institute …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/security-over-electronic-protected-health-information