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Opinion 2010-3
… and thereby be eligible to apply for loans from the New York State Emergency Services Revolving Loan Account …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Opinion 89-21
… a town remains potentially liable for injuries to a third party caused by inadequate maintenance or repair of that … section 187 not a release of liability as to any third party; Application of Freeholders of Towns of Elma and …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Opinion 97-9
… This opinion represents the views of the Office of the State Comptroller at the time … a direct or indirect pecuniary or material benefit as a result of that contract. That interest is prohibited if …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 91-45
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements … may only make repairs and improvements to town highways in the manner provided in the superintendent's agreement with … town drainage improvements and refuse collection services not related to town highways. In addition, you ask what …
https://www.osc.ny.gov/legal-opinions/opinion-91-45XI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… provide OSC, prior to OSC approval of the contract, proof confirming that the notice of the contract award was …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesXII.4.B.1 Supporting Information – XII. Expenditures
… documentation including, but not limited to, a vendor invoice or a vendor claim and a receiving report. As part of … The vendor will most likely provide the agency with an invoice or a completed claim for payment form for the goods … should obtain a requisition and/or purchase order, an invoice or claim for payment, and confirmation that the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b1-supporting-informationState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … School District – Financial Management (Suffolk County) The board and district officials did not properly manage the district’s fund balance. The board adopted budgets that …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0New York’s Economy and Finances in the COVID-19 Era
… of 2020 total wages paid in New York State declined by $125 billion or 74 percent in comparison to the second quarter …
https://www.osc.ny.gov/reports/covid-19-december-16-2020State Agencies Bulletin No. 1787
… of this bulletin is to inform the Senate and Assembly payroll offices of OSC’s automatic processing and to provide … In addition, if a Member on the Assembly Special Allowance payroll has an allowance change during the year, the total … Department 04320 Members of the Assembly Special Allowance payroll who serve all or part of the year and are active on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1787-2019-year-end-adjustment-members-nys-legislatureSUNY Bulletin No. SU-380
… of Non-Pensionable Lump Sum Payment Amount Employees with full-time assistantships on 10/01/2025 will receive a … Lump Sum Payment amount of $1,500. Employes with less than full-time assistantships will receive an amount of $750. … employee’s taxable gross, and reported on the employee’s Form W-2. Federal, State, and New York City income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-380-state-university-graduate-student-negotiating-unit-gsnuLocal Sales Taxes Surge 49.2 Percent in April-June 2021 Over Same Quarter in 2020: Statewide Collections Strong Even Compared to Pre-Pandemic Period
Local sales tax collections in New York State grew by 49.2 percent, or just over $1.6 billion, in the second quarter of 2021 compared to the same period last year, a dramatic increase from last year’s weak collections during the first wave of the COVID-19 pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-taxes-surge-in-april-june-2021.pdfState Agencies Bulletin No. 2348
… Withholding Recommendation If the agency determines the full or partial value of the April 2025 M/C Performance … in Division of the Budget Bulletin D-1153 . If the full value is withheld, the agency must submit a Data Chg on … employee’s taxable gross and reported on the employee’s Form W-2. The adjustments (Earnings Codes AJR and ARO) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2348-april-2025-managementconfidential-mc-performance-advancesDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… proposals to address infrastructure needs while reducing out-year gaps, but shifts some spending off-budget and would … input, according to a report released today by New York State Comptroller Thomas P. DiNapoli. "The 2017-18 Executive … of lump-sum appropriations; and Additional proposed limits on the Comptroller's independent oversight of the use of …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightOpinion 91-51
… behalf of a county sewer district. County sewer districts are governed generally by article 5-A of the County Law. The … Costs of a county sewer district raised on a benefit basis are "assessed upon each ... parcel of land at the time and in … to moneys, such as moneys in a capital reserve fund, which are required by law to be kept in a separate account not to …
https://www.osc.ny.gov/legal-opinions/opinion-91-51State Agencies Bulletin No. 2272
… introduce a new Agency AC230 Worksheet for completion of Form AC230, Worksheet for Paycheck Reversal. Affected … an overpayment are impacted by this bulletin. Background: Form AC230, Worksheet for Paycheck Reversal, is used to return salary checks for a full or partial refund for employees who are not entitled due …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2272-process-changes-form-ac230-report-check-returned-refund-or-exchangeState Police Bulletin No. SP-205
… Laws of 2019 implements the 2018-2023 Agreement between New York State and the Police Benevolent Association and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-205-april-2020-increase-location-pay-and-supplemental-location-pay-stateState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Village of Asharoken – Claims Audit and Treasurer’s Duties (Suffolk … found the board did not always conduct a thorough audit of individual claims for non-payroll disbursements because … consistently included with claims submitted for review. Of the 232 disbursements totaling $877,625 reviewed, 51 …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1924
… with Job Code 007979 (Supt Corr Fac) Note: *The Payroll System is unable to differentiate between seasonal and … and Time Entry earnings that are calculated by the system based on annual salary, such as OT for Annuals (OTA) … on or after the effective date of the payment, the payroll system does not consider the AC-230 when calculating the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1924-april-2020-managementconfidential-mc-retroactive-2-salary-increaseOther Bulletin No. 81
… remains in the lower graded position for at least six (6) full pay periods; and The promotion was temporary and the … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add … in Work Schedule (VRWS) on 03/31/2025 receive the full LLS payment amount based on the employee’s increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-81-april-2025-state-university-construction-fund-scf-civilOther Bulletin No. 54
… remains in the lower graded position for at least six (6) full pay periods; and The promotion was temporary and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-54-april-2020-state-university-construction-fund-scf-civil