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Opinion 99-9
… Municipal Law, §77-b, may pay the travel, meal, lodging, registration and tuition expenses of its city attorney for … imposed only on those who seek CLE credit, in addition to fees payable by others who attend the same course. Such … State. The tuition charge would be in addition to standard registration fees for attendees at the conference, and would …
https://www.osc.ny.gov/legal-opinions/opinion-99-9DiNapoli and William Glasgall Op-Ed
… op-ed from New York State Comptroller Thomas P. DiNapoli and William Glasgall, Senior Director, Public Finance, at the … based in New York City. The full op-ed is below: In 2020 and 2021, the federal government sent an unprecedented amount of money to states and localities to blunt the impact of lockdowns and other …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edXII.6.A.A Using the Real Estate Module to Pay Lease Vouchers – XII. Expenditures
… has added functionality to allow for the management of Real Estate assets and leases. This section provides New York … the Accounts Payable module for leases utilizing the SFS Real Estate module. Scheduling the creation of lease vouchers via the Real Estate Module results in faster and more accurate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6aa-using-real-estate-module-pay-lease-vouchersVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… the appropriate types of transactions and required Vendor ID to be used on each AP Adjustment Voucher. New York … See: Chapter XII.9.C – Reissuing or Cancelling a Vendor, Employee Expense, or SSI/SSP Check of this Guide. … See: Chapter XII, Section 9.C - Reissuing or Cancelling a Vendor, Employee Expense, or SSI/SSP Check of this Guide for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewState Agencies Bulletin No. 1332
… Employees Employees designated management or confidential in the following bargaining units who meet the eligibility … cycle in the Incr. Code field. Institution Agencies Only New Hire transactions submitted in Institution Pay Period 8L … negative adjustment for these employees since in most cases these overpayments were either not recoverable or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1332-april-2014-management-and-confidential-mc-salary-increase-amended-22715Opinion 95-8
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (use of forfeiture moneys) COUNTY TREASURER -- Powers and Duties (custody of forfeiture … COUNTY LAW, §§550, 700: Forfeiture moneys distributed to a claiming authority or claiming agent under section …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Other Bulletin No. 55.1
… This bulletin supersedes Payroll Bulletin No. Other-55 . This bulletin is superseded by Payroll Bulletin No. Other-55.2 . Purpose The purpose of this bulletin is to … (Grade 001-031) As of the date of this bulletin, there are no positions with a Comp Rate Code of HRY or FEE. Information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-551-april-2020-state-university-construction-fund-scf-civilState Agencies Bulletin No. 2008
… from 0001 to 2022. The agency must evaluate the employee’s Payroll Status beginning from the time of reallocation … to determine if the increment code must be updated. If the Payroll Status remained Active, Leave With Pay or Leave of … the increment code of the lower grade reinstated. If the Payroll Status was Leave of Absence not related to a Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2008-april-2022-public-employees-federation-pef-longevity-lump-sum-llsMiddle Country Public Library – Treasurer (2015M-291)
… officer or independent contractor is unclear. The Board does not require the Treasurer to take an oath of office, and … being paid a salary. The Treasurer only signs checks but does not maintain accounting records or prepare and submit …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… the City’s financial condition. Background The City is located in Niagara County. The City has an elected Mayor … an elected five-member City Council (Council). The Council is the City’s legislative branch and is responsible for adopting policies, local laws and …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fNiagara Falls City School District – Fuel Accountability (2015M-178)
… The Niagara Falls City School District is located in Niagara County. The District, which operates 11 schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Washingtonville Central School District – Reserve Funds (2014M-45)
… Purpose of Audit The purpose of our audit was to examine the District’s management of reserve funds for the period of July 1, 2012 through October 29, 2013. … annual report of reserve funds is prepared and submitted to the Board. Determine if the Unemployment Insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45State Comptroller Thomas P. DiNapoli Statement on Mayor's Executive Budget Update
… “New York City’s budget outlook continues to improve, and it can use this opportunity … in the outyears of its plan. Despite the improved revenue outlook, the city also elected not to deposit additional … NYCs budget outlook continues to improve and it can use this opportunity …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-mayors-executive-budget-updateWyandanch Union Free School District – Budget Review (B24-7-2)
… District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2XIV.13.A Overview – XIV. Special Procedures
… Vendors). When the State fails to pay the vendor by the Net Due Date, the State may be required to make an interest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewVillage of Cato – Audit Follow-Up (2023M-145-F)
… our recommendations in the audit report Village of Cato – Water Financial Operations (2023M-145), released in March … did not effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term … effectively manage the financial operations of the water fund, establish adequate reserves and develop long-term …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fDutchess County – County Bridge Maintenance (S9-13-5)
Dutchess County County Bridge Maintenance S9135
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5IX.6.F Agency Draw Procedures – IX. Federal Grants
… In very limited circumstances, the cognizant state agency maintains the responsibility for … In very limited circumstances the cognizant state agency maintains the responsibility for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresCUNY Bulletin No. CU-696
… purpose of this bulletin is to provide agency instructions for processing the CUNY Health Benefits Buy-Out Waiver … (MSC) Program. Employees receive an annual incentive payment in exchange for waiving their City health benefits … available. The employee must complete the Health Benefits Application and the MSC Enrollment/Change Form. An employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-696-city-university-new-york-cuny-health-benefits-buy-out