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Opinion 2005-5
… unit (the “next subordinate officer”), are in different plans in the New York State and Local Police and Fire … this section, there must be an increase in a qualifying “benefit” that is “credited” to the “next subordinate police … situation, there has been no change in the retirement benefit accruing to the sergeant. The New York State and …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5State Agencies Bulletin No. 2238
… Employees: All agencies with appropriations due to lapse on June 28, 2024, are affected. Background: Appropriations … allocated to certain chartfield strings will be lapsing on the above date and will no longer be available for payroll … pools that are affected by lapsing. A link will be posted on the PayServ Bulletin Board as well as the OSC website. See …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2238-updating-payserv-chartfield-strings-june-lapsing-eventsIX.1 Accounting for Federal Grants – IX. Federal Grants
… relating to special accounting and reporting procedures for federally-financed domestic assistance programs; Apply to … and/or by the Division of the Budget. Accounting for Federal Grants The recordkeeping for individual grants is designed to conform to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewState Agencies Bulletin No. 2346
… All agencies with appropriations due to lapse on June 30, 2025 are affected. Background: Appropriations allocated to … Effective Dates: Administration paychecks dated July 2, 2025 and Institution paychecks dated July 10, 2025 OSC Actions: OSC has provided a spreadsheet of all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2346-updating-payserv-chartfield-strings-june-lapsing-eventsBrownfield Cleanup Program
… through incentives including technical assistance, tax credits, and liability relief to assist developers in cleanup … into a Brownfield Cleanup Agreement (Agreement) outlining site investigation and cleanup objectives. Site cleanup under … owners receive an added benefit of being able to claim tax credits for remediation when it’s completed. Based on …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programTown of Beekman – Misappropriation of Cash Receipts (2015M-41)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … January 1, 2013 through July 31, 2014. Background The Town of Beekman, which is governed by an elected five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Adequacy of 2021 Budgets - Town of Bolton (S9-21-1)
… [ read complete report - pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1Part ZZ of Chapter 56 of the Laws of 2020
Part ZZ of Chapter 56 of the Laws of 2020
https://www.osc.ny.gov/files/local-government/data/pdf/part-zz-chapter-56.pdfForfeiture of Benefits for Convicted Felons
… Article 5, Section 7 of the New York State Constitution and Article 3-B of the Retirement and Social Security Law (RSSL) (“The Public … Reform Act”) govern the potential reduction and revocation of pensions of public officials and public officers in New …
https://www.osc.ny.gov/retirement/members/forfeiture-benefits-convicted-felonsOpinion 91-13*
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- … the federal government, state government or by local taxes. (citations omitted; 65 Misc 2d at 112, 316 NYS2d at …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Opinion 88-79
… is deemed "miscellaneous revenue" which must be used for community or economic development activities eligible for assistance under Title I of the Housing and Community … to the U.S. Department of Housing and Urban Development for 5 years following issuance of a Certificate of Project …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Unified Court System Bulletin No. UCS-345
… Purpose: The purpose of this bulletin is to inform the Office of Court … the Chief Administrative Judge and the Office of the State Comptroller, the salaries of Judges and Justices of the … and an Action/Reason code of Leave of Absence/L27 (LEG 27th Statutory Pause). In addition, OSC will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-345-impact-27-pay-periods-calendar-year-2024-judges-and-justicesState Agencies Bulletin No. 2126.5
… Investigators Unit Employees who have separated from State service are not entitled to Paid Parental Leave, … For additional information please refer to the appropriate Civil Service Attendance and Leave Bulletin. Attendance and … to work extra time should be directed to the Department of Civil Service Attendance and Leave Unit. ) In addition to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21265-paid-parental-leave-fullAdequacy of 2021 Budgets - Village of Ossining (S9-21-17)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation … and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-village-ossining-s9-21-17Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)
… was to provide an independent evaluation of the Village’s adopted budget for the 2021 fiscal year. Background The … of the continually new and evolving impacts caused by the pandemic, Village officials should carefully monitor …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5Town of Richmondville – Administration of Grant Moneys (2013M-374)
… its own consultant to monitor the project, but it did not review the consultants’ work. Key Recommendations Provide …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Adequacy of 2021 Budgets - Town of Niskayuna (S9-21-11)
… of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) has had … when warranted, during the course of their fiscal year. To assess whether local officials adequately considered … financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-niskayuna-s9-21-11State Fiscal Year 2021-2022 Report on Preschool Special Education
The State Education Department (SED) oversees special education programs in New York State that provide services to students with a disability between the ages of 3 and 21. While most school-age students with a disability in New York receive their educational services from public school ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2021-2022.pdfVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… Purpose of Examination The purpose of our examination was to determine if the Village Clerk-Treasurer properly accounted for the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Adequacy of 2021 Budgets - City of Norwich (S9-21-16)
… [ read complete report - pdf] Purpose The purpose of our budget review was to provide an independent evaluation … and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-norwich-s9-21-16