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Opinion 2000-15
… MUNICIPAL LAW §§209-i, 462: A volunteer firefighter from an out-of-state fire company may not volunteer to assist … Accordingly, we conclude that a volunteer firefighter from an out-of-state fire company may not volunteer to assist … Workers' Compensation Board (see VFBL §43; 1987 Opns St Comp No. 87-57, p 87). …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15Opinion 2001-5
… 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. FIRE DISTRICTS -- … p 329; Memorandum to the Governor of the Department of State for S. 1771 of 1983, July 26, 1983; Memorandum to the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Area #1 – IT Policy – Information Technology Governance
… notification be given to certain individuals when there is a breach of the security of the system as it relates to … online banking activities. The policy should identify what online banking activities are allowed; who is authorized … password attempt thresholds and password encryption. Mobile Devices – This should identify any mobile devices 6 …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… (OSC) Bureau of Contracts to satisfy Tax Law § 5-a, which was added to the Tax Law under Part N of Chapter 60 … the certification requirements of the law. Furthermore, for contracts already in effect, and which provide for a renewal, the contractor must certify, prior to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… but the traveler has already purchased the plane or train ticket, the traveler has up to one year from the purchase date to use the ticket. In these instances, travelers should not reconcile the charges prior to using the ticket; this complies with the OSC travel manual. Disputed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationXIV.5 Employee Award Programs – XIV. Special Procedures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to outline the issues Business Unit personnel should be aware of in planning for employee award programs and the requirements of the Office of the State Comptroller (OSC) for approving … The purpose of this section is to outline the issues Business Unit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsOversight of Language Access Services
… languages are spoken in NYC. The 2023 American Community Survey conducted by the U.S. Census Bureau estimated over 1.7 … are owned or staffed by workers who may have LEP. Our survey of 50 restaurants and food establishments and our … of the State Comptroller auditors conducted an unannounced survey of DOHMH facilities’ phone lines and encountered …
https://www.osc.ny.gov/state-agencies/audits/2026/03/25/oversight-language-access-servicesOther Bulletin No. 80
… wage increase. Position Location Field on Job Data by County Minimum Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester $16.50 Other (location outside of Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-80-january-2025-increase-minimum-wage-state-universityControls Over CUNY Fully Integrated Resources and Services Tool
… Capital Management, and Campus Solutions applications, is an Enterprise Resource Program. The objective of CUNYfirst …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolNew York State Employees and Federal Funding – Federal Funding and New York
… provision of services like workforce training and in-home care for older New Yorkers; and prevention of fraud in use of … Relations, Office of 0 93 0.0% Ethics and Lobbying, Independent Commission on 0 68 0.0% Executive Chamber 0 168 … Entity Consolidated Financial Statements and Report of Independent Certified Public Accountants, June 30, 2024 and …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-employees-and-federal-fundingState Police Bulletin No. SP-219
… on the Additional Pay page using Earnings Code EPA – Education Pymt-Inv/Trooper : Deptid 01060 Deptid 01069 Earnings code: EPA EPA Effective Date: 05/13/2021 05/27/2021 OT Eff Date: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-219-2021-state-police-education-paymentState Agencies Bulletin No. 2398
… amount will increase to $24,500.00 for calendar year 2026. An additional deferment is available to employees age … for a combined maximum contribution limit of $32,500.00 in 2026. Effective January 1, 2025, Section 109 of the Secure … as a Roth deduction. Agencies must ensure the employees’ date of birth is correct within PayServ to ensure the age 50 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2398-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaSUNY Bulletin No. SU-386
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the January 2026 minimum wage increases for hourly employees and provide … and at what rate. SUNY has chosen to implement the 2026 minimum wage rates consistent with the Division of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-386-january-2026-increase-minimum-wage-employees-stateOther Bulletin No. 86
… Field on Job Data by County Minimum Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester $17.00 Other (location outside of Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or … Location by County Minimum Annualized/ Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-86-january-2026-increase-minimum-wage-state-universityState Police Bulletin No. SP-231
… Record Effective Date of Inserted Additional Pay Row NY OT Effective Date Payment Amount Earnings End Date … withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate Withholding is 1.95975% for Yonkers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-231-2022-state-police-education-paymentState Police Bulletin No. SP-242
… Record Effective Date of Inserted Additional Pay Row NY OT Effective Date Payment Amount Earnings End Date … withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate Withholding is 1.95975% for Yonkers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-242-2024-state-police-education-paymentState Police Bulletin No. SP-260
… payments not processed automatically. Affected Employees: All employees in the State Police Investigators Unit (BCI) – … NPAY770 – One Time Payment Report This report identifies all employees who received the 2025 State Police Holiday … included in the employee’s taxable gross and is subject to all employment and income taxes. Federal, State, and New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-260-2025-holiday-bonus-payment-eligible-employees-state-policeState Police Bulletin No. SP-246
… of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the 2024 State Police Expertise Pay, and to provide agency instructions for … Affected Employees: All employees in the State Police Investigators Unit (BCI) – BU62 represented by NYSPIA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-246-2024-expertise-pay-eligible-employees-state-police-investigators-unitState Comptroller DiNapoli Releases Audits
… and addiction treatment services. Auditors found OASAS is not effectively monitoring the expenses reported by …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-auditsDiNapoli: Shift in MTA's Paratransit Program Generates Cost Savings
… of customer satisfaction initially deteriorated as a result of the move to “broker services” and must be monitored … but services initially deteriorated as they became the primary provider of transportation, with lower on-time rates … under NYCT’s umbrella of “carrier services.” They are primary carrier, broker, voucher, street hails, and E-Hail. …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-shift-mtas-paratransit-program-generates-cost-savings