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Opinion 88-33
… -- Construction (of laterals to serve previously unserved properties within the district) IMPROVEMENT DISTRICTS -- … of the district or the town, lateral sewers to serve two properties within the district. The district was established … town board's resolution included laterals to serve all the properties within the subdivision. In 1961, when the …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 91-53
… members who do not have such additional assignments. The salary fixed, however, may not exceed the amount set forth in … board member may be appointed deputy supervisor and the salary fixed for the office of deputy supervisor is not … in its discretion, could provide a prospective salary increase for the chairman. This is in reply to your letter …
https://www.osc.ny.gov/legal-opinions/opinion-91-53State Comptroller DiNapoli Releases Audits
… Health Insurance Program (NYSHIP) is administered by the Department of Civil Service (Civil Service). The Empire Plan is the … drug plan (Medicare Rx Plan) for retired members and their dependents who qualify for Medicare, and the Commercial Plan …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2041
… using the effective date of the Hire, Position Change, or Transfer action. OSC will automatically insert a row on the … and transfers requested on the Job Action Requests or Transfer Requests page with an effective date on or after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2041-april-2021-and-2022-managementconfidential-mc-retroactive-salaryState Agencies Bulletin No. 1927
… Withholding Recommendation If the agency determines the full or partial value of the April 2020 M/C Performance … the Budget as explained in Budget Bulletin D-1142. 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 (AJR, ARC, ARO, and Retro (RXX)) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1927-april-2020-managementconfidential-mc-performance-advancesCost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… the public hearing, the town board of each town that was a party to the study must: Meet at the time and place specified …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsSUNY Bulletin No. SU-374
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2025 UUP three percent (3.00%) Salary Increase and to … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the 2025 UUP three percent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-374-2025-salary-increases-professional-services-negotiatingUnified Court System Bulletin No. UCS-251
… increase or $1,000, whichever is greater. If the employee does not meet the incumbency criteria, the employee will be … increase or $1,000, whichever is greater.If the employee does not meet the incumbency criteria, the employee will be … increase or $1,000, whichever is greater. If the employee does not meet the incumbency criteria, the employee will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-251-november-2017-adjustment-basic-annual-salary-bargaining-unitsDiNapoli Releases Bond Calendar for Third Quarter
… approval by the Office of the State Comptroller. See the full forward calendar, or go to: …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-bond-calendar-third-quarterOpinion 96-10
… a capital reserve fund established for the acquisition of new equipment into the general fund. General Municipal Law, … a capital reserve fund established for the acquisition of new equipment into the general fund …
https://www.osc.ny.gov/legal-opinions/opinion-96-10II.3.D Evaluation – II. New York State Financial Accounting
… Throughout the fiscal year, the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures … . The SFS provides budgetary reports which allow DOB to monitor expenditures and disbursements against appropriations … Throughout the fiscal year the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationVirtual Currency Licensing (Follow-Up)
… audit report, Virtual Currency Licensing (Report 2022-S-18 ). About the Program The Department of Financial Services …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followControls Over Unclaimed Bottle Deposits
… initiators, and is collecting and depositing the required unclaimed bottle funds into the General Fund. The audit covers the period … to establish an interest-bearing refund value account (bank account) for the sole purpose of refunding deposits. The …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsManual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… Department’s (SED) Reimbursable Cost Manual (RCM). The audit focused primarily on expenses claimed on Manual … of Education refers students to Manual Therapy and pays for its services using rates established by SED. The … not eligible for reimbursement, including $16,477 in non-audit services, $7,228 in incorrectly allocated compensation, …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualCity of Amsterdam - Budget Review (B21-5-5)
… obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5Rotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… District expenditures, the claims were paid without the full Board’s authorization or confirmation that all claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Finger Lakes Horizon Economic Development Corporation – … which their payments in lieu of taxes (PILOTs) are based on. These projects have 99-year PILOT agreements. CPIDA …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0New York City Projecting Surplus of $2.7 Billion in Current Fiscal Year
… the impact on next year’s budget is not yet known. Full Report Review of the Financial Plan of the City of New …
https://www.osc.ny.gov/press/releases/2020/02/new-york-city-projecting-surplus-27-billion-current-fiscal-yearState Police Bulletin No. SP-209
… of Absence/MLS (Mil Stip), Leave of Absence/MTS (Military Training Stipend), or Leave of Absence/MLL (Mil lv) … a row on the Additional Pay page at the Effective Date level of Earnings Code S08 and enter the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-209-new-state-police-8-year-seniority-payment-investigators-and-seniorWrights Corners Fire Company, Inc. – Treasurer’s Records and Reports (2026M-12)
… maintain complete financial records in a timely manner to enable informed decision-making by a fire company board, … reports, bank reconciliations and budget status reports to the Company Executive Board (Board) monthly. In addition, … prevented the Board from obtaining sufficient information to effectively oversee the Company’s financial operations, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/wrights-corners-fire-company-inc-treasurers-records-and