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State Agencies Bulletin No. 2283
… Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to … allowances for non-overnight travel (day trips). One-Year Rule: The IRS requires employers to report travel … Any taxable travel reimbursement paid by SFS from December 13, 2024 through December 31, 2024 will be handled …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2283-year-end-procedure-taxable-employee-expense-reimbursementsCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… Treasurer filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC)? Audit Period … the board of fire commissioners of a fire district with revenues of at least $400,000, to annually obtain an … Law (GML) Section 30 requires a treasurer to prepare, file with OSC and make available to the public an annual report of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113DiNapoli Identifies Problems With Low-Cost Power Program
… sold vehicles below average trade-in values and got rid of scrap metal and plant equipment valued at over $900,000 … taken; Establish controls over the valuation and sale of scrap metal and improve controls over fleet asset sales; and …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-identifies-problems-low-cost-power-programState Agencies Bulletin No. 2384
… expense reimbursements require withholding and Form W-2 reporting on any excess amounts paid. “Excess amount” is … Institution and Administration paychecks dated December 24, 2025 and December 31, 2025 , respectively. OSC Actions … tax deficiency deductions will be initiated in early 2026 for any “Taxable Expense” that did not have taxes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2384-year-end-procedure-taxable-employee-expense-reimbursementsOpinion 91-18
… the confidential secretary or bookkeeper. You ask whether it is still the opinion of this Office that there is no prohibited conflict of interest if a supervisor … Whether it is still the opinion of this Office that there is no …
https://www.osc.ny.gov/legal-opinions/opinion-91-18Opinion 90-64
… This opinion represents the views of the Office of the State Comptroller at the time … (need for when determining to improve park district) TOWN LAW, §202-b; LOCAL FINANCE LAW, §35.00: The … to increase or improve facilities of a town park district is not subject to referendum. A bond resolution authorizing …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Avoca Central School District – Procurement (2025M-29)
… School District (District) officials make procurements in accordance with statutory requirements and District … school district (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that goods and … officials did not always procure goods and services in accordance with the statutory requirements set forth in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29State Agencies Bulletin No. 2350
… Interface (NPAY502) using Earnings Code UA0 in Pay Period 11. Earnings Begin Date: 04/01/2025 or the date the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2350-2025-work-related-clothing-allowance-asu-employees-title-racingNYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… alternative energies but fossil fuel companies have shown little evidence they’re adjusting their business models to …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industrySeized Assets Program
… with complete and/or updated information, including case disposition status, number and value of assets, and …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programCUNY Bulletin No. CU-814
… Purpose: The purpose of this bulletin is to provide agency instructions for … 3.125% general salary increases for International Alliance of Theatrical Stage Employees (IATSE) and Service Employees … Employees (SEIU). Affected Employees: Employees in one of the bargaining units below meet the eligibility criteria …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-814-cuny-2025-3125-general-salary-increases-internationalOversight of Water Supply Emergency Plans (Follow-Up)
… recommendations to Water Systems. The audit also found little collaboration between DOH and DHSES to follow up on …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followOpinion 89-44
… that bear on the issues discussed in the opinion. VILLAGE JUSTICE -- Acting Justice (reporting requirement to the State Comptroller) … justices are required to file a monthly report with the Justice Court Fund of the Office of the State Comptroller for …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Opinion 88-37
… previously in service for three years or more, or in the case of a police or fire vehicle , in service for one year or …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Opinion 89-2
… to a group purchasing program) PUBLIC HEALTH LAW, §2803-a; GENERAL MUNICIPAL LAW, §103(8): A municipal nursing home may … competitive bidding requirements. You ask whether General Municipal Law, §103(8), which exempts "municipal … bidder after advertisement for bids where so required by General Municipal Law, §103. General Municipal Law, §103(1) …
https://www.osc.ny.gov/legal-opinions/opinion-89-2CUNY Bulletin No. CU-261
… Purpose To explain the automatic processing of increments and provide … Congress employees in certain titles Background Pursuant to the agreement between the City University of New York and … Codes when submitting pay changes, position changes and transfers. Questions Questions about eligibility for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-261-cuny-increment-payments-effective-july-1-2006State Agencies Bulletin No. 816
To advise agencies of the change to the procedure for identifying employees who may be due a PreShift Briefing adjustment and to provide agencies with procedur
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/816-new-query-identifying-employees-bargaining-units-61-and-91-eligible-preOpinion 92-24
… GENERAL CONSTRUCTION LAW, §60; PUBLIC OFFICERS LAW, §70-a; TOWN LAW, §64(11): A publication which does not satisfy … as an official newspaper. A town board is not required to designate an official newspaper, but if it elects to do so the board must follow the order of selection set …
https://www.osc.ny.gov/legal-opinions/opinion-92-24DiNapoli: Better Monitoring of "Leandra’s Law" Enforcement Needed
… The IID connects to the vehicle’s ignition system and prevents the vehicle from starting if the operator’s blood …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-better-monitoring-leandras-law-enforcement-neededOpinion 93-22
… to a clerical error when the defendant, in fact, did not miss a court date. You state that a village justice in his … forfeiture was in error because the "defendant ... did not miss a Court date." He attributed the error to "a computer …
https://www.osc.ny.gov/legal-opinions/opinion-93-22