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Opinion 93-8
… rate obligations issued pursuant to section 54.90 exceed 10 percent of the debt limit prescribed by Local Finance Law, … of variable rate bonds or notes are provided with the right to require the municipality or other person to … notes containing such a provision would be subject to the 10% limit contained in section 54.90. In addition, the bonds …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Borrowing Against Your Contributions – Special 20- and 25-Year Plans
… against your contributions: You must be in active service and have at least one year of member service credit. … and interest within five years. Loans are repaid through payroll deductions. You may borrow only once in any 90-day … before applying for a taxable loan from NYSLRS. To Apply Online: Retirement Online is the fastest, most convenient way …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsDivision of Housing and Community Renewal Bulletin No. DH-145
… For example, if an employee has $200 deposited into a loan account and the remainder going into a balance account, the same distribution will be applied. Undeliverable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-145-october-2025-district-council-37-dc-37-rent-regulationDiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… trend is also evident in government institutions. My recent report on AI governance in New York City found that … ensure that we do so responsibly. Audits, such as the one my office conducted in New York City, can help drive change … minimizes the potential for disparate impacts. I encourage my colleagues in government to join me in ensuring that AI …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationState Agencies Bulletin No. 2269
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … provides for payment of performance advances on October 1 to eligible PEF employees. Payments will be based on the … schedules approved by the SUNY Board of Trustees pursuant to Education Law Section 355-a (13). Effective Dates: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2269-october-2024-public-employees-federation-pef-performance-advancesExamples – Article 14 Benefits
new york state and local retirement system nyslrs police and fire retirement system pfrs tier 3 article 14 vo1644 retirement benefits pension disabili
https://www.osc.ny.gov/retirement/publications/1644/examplesComptroller DiNapoli Releases School Audits
… provided to employees. In addition, many duties within the payroll process have been segregated. For example, computer access levels to various payroll-related accounting functions have been limited to …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… (Saratoga County) The three towns of Hadley, Day and Lake Luzerne did not enter into an agreement to govern the … 5 percent for the general fund and 9 percent for the highway fund over the last three fiscal years while revenue …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2046
… with Division of the Budget Bulletin D-1145 issued July 19, 2022 on Wage Rates for State Employees in Seasonal … employee’s taxable gross and reported on the employee’s Form W-2. The adjustments (AJR, ARC, ARO, and Retro (RXX)) … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2046-june-2022-lifeguard-salary-increase-state-university-professionalTown of Ashland – Long-Term Planning (2024M-114)
… of Ashland (Town) officials established multiyear capital and financial plans. Key Findings Town officials did not establish multiyear capital and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify appropriate funding and …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114DiNapoli Releases Executive Budget Report
… by the Division of Budget (DOB) have increased to a total of $27.3 billion through State Fiscal Year (SFY) … the finances of New York households. The Executive Budget does not include any contingency measures for any potentially … changes than permanent ones. An early extension of what was supposed to be a temporary surcharge, solidifying …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportVillage of Canaseraga – Claims Audit (2023M-48)
… increased risk that improper or unsupported payments could have been made and not detected and corrected. Of the 300 … 64 claims totaling approximately $114,000 were paid prior to scheduled monthly Board meetings and were not audited prior to payment. 27 claims totaling approximately $24,000 did not …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Lewis County – Purchase Cards (2024M-41)
… the department heads’ approval prior to the purchases being made. Although the County’s procurement policy required verbal or written quotes, 52 charges totaling $142,684 did not have evidence of verbal or written quotes. The County could have potentially saved …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Andes Central School District – Financial Management (2013M-250)
… they are still well above amounts allowed by law. Two reserves have excess balances totaling $450,000, based on …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250MTA's East Side Access Project 10 Years Late and $4.4 Billion Over Budget
… permit higher density office buildings proposed by Mayor Bloomberg, in combination with the completion of East Side …
https://www.osc.ny.gov/press/releases/2013/03/mtas-east-side-access-project-10-years-late-and-44-billion-over-budgetStreet and Sidewalk Cleanliness
… Broom Daily Performance logs as well as Scorecard Ratings (or Project Scorecard) created by the NYC Mayor’s … 159 sidewalks were dirty based on Operations’ Scorecard Ratings criteria. DSNY officials did not analyze readily … uses to select streets and sidewalks for Scorecard Ratings inspections not only dates back to 1973 but also is …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessBecoming Eligible for a Benefit – Forest Rangers Plan
… Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1864/becoming-eligible-benefitBecoming Eligible for a Benefit – Regional State Park Police Plan
… Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a …
https://www.osc.ny.gov/retirement/publications/1867/becoming-eligible-benefitOpinion 90-6
Whether a county social services district may accept a corporate grant to furnish carpet and provide toys for a day care room on the condition that the room be named in a manner which identifies the grantor
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 94-25
… at "meetings" of an emergency rescue and first aid squad, a fire police squad or the "executive board" of a fire company. You ask … or fire company, such as an emergency rescue and first aid squad, a fire police squad or the "executive board" of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-25