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Opinion 89-49
… executor as substitute for a previously named fiduciary, a fee is properly charged pursuant to SCPA, §2402(7), based on … such a proceeding, there is no actual monetary value, the fee charged would be $27.00. This is in reply to your inquiry … by a Surrogate's Court. Specifically, you ask whether a fee is properly imposed pursuant to subdivision 1 or 2 of …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Opinion 94 - 23
… shall be acknowledged or proved in the same manner as a deed to be recorded. [Emphasis added]. Thus, section 170(1) … shall be acknowledged or proved in the same manner as a deed to be recorded. [Emphasis added]. Under section 170(2), … shall be acknowledged or proved in the same manner as a deed to be recorded. * * * Under this section, joint town …
https://www.osc.ny.gov/legal-opinions/opinion-94-23DiNapoli Releases Analysis of SFY 2024-25 State Budget
… $237 billion Enacted Budget for State Fiscal Year (SFY) 2024-25 increases spending for vital state services like Medicaid and school aid and includes new funding and policy changes to …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetIV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… Personal Service expenditures are the various forms of … employees and certain non-employees that are chargeable to personal service appropriation/segregation accounts. Click … Personal Service expenditures are the various forms of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-serviceFinal Average Salary – Article 14 Benefits
… service and your final average salary (FAS). FAS is the average of the wages you earned during any 36 consecutive months of … is included for State Police members); Payments made as a result of working your vacation; Any form of termination …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryOverview – Regional State Park Police Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when your earnings were highest. For Tier 6 …
https://www.osc.ny.gov/retirement/publications/1867/overviewOverview – Forest Rangers Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when your earnings were highest. For Tier 6 …
https://www.osc.ny.gov/retirement/publications/1864/overviewOverview – En-Con Police Officers Plan
… overtime earned for each year in the FAS period;* and Longevity payments (maximum of one per FAS year), if earned …
https://www.osc.ny.gov/retirement/publications/1822/overviewTransportation – 2021 Financial Condition Report
… lane miles were rated good to excellent, a 1.0 percentage point increase since 2019. Bridge Conditions Have Improved Since 2016, But Are Worse … State was responsible for maintaining 8,528 bridges.* A bridge is considered to be in poor condition (previously …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationTransportation – 2022 Financial Condition Report
… lane miles were rated good to excellent, a 2 percentage point increase since 2020. Bridge Conditions Have Improved Since 2017, But Are Worse … State was responsible for maintaining 8,527 bridges.* A bridge is considered to be in poor condition (previously …
https://www.osc.ny.gov/reports/finance/2022-fcr/transportationTown of Argyle – Town Clerk and Budgeting (2012M-231)
… million. Key Findings The previous Clerk used the Town’s credit card to charge personal items totaling $8,347, did not … included with the monthly claims to be audited prior to payment. Deposit all moneys intact and in a timely manner and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231DiNapoli Releases Report on FY 2027 Proposed Executive Budget
… the proposed State Fiscal Year (SFY) 2027 Executive Budget warns the trajectory of projected state spending is estimated to increase at a rate faster than expected revenues, creating … the proposed State Fiscal Year SFY 2027 Executive Budget warns the trajectory of projected state spending is …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-releases-report-fy-2027-proposed-executive-budgetState Comptroller DiNapoli Releases Municipal Audits
… $99,308 were paid prior to audit and approval by the claims auditor, 166 charges totaling $35,927 did not have …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1878
… on the Assembly Special Allowance payroll has an allowance change during the year, the total earnings received for the … Pay Period 19C. Subtract the total earnings in Step #2 from the Member’s statutory salary determined in Step … The Member served the entire calendar year at one salary. Use the Member’s Annual salary on the Compensation tab on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1878-2020-year-end-adjustment-members-nys-legislatureWestchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Westchester … WestCOP provides preschool special education services to children with disabilities who are between three and five … information, including costs, that WestCOP reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manualIII.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)
… information is needed in the SFS. As such, there are restricted fields in which Business Units enter the … transactions is stored in the Vendor File and access is restricted. Business Units must not enter confidential … information without restriction (free form fields). Unlike restricted fields, free form fields may not have appropriate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-informationUnited Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
… June 30, 2018. About the Program CPN is an SED-approved, non-profit special education provider located in Roosevelt, … $42,442 in excess staffing, $1,223 in payments made to a non-SED position, and $42 in salaries that were in excess …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manualTown of Fishkill – Fiscal Stress (2013M-188)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … 1, 2012, through March 31, 2013. Background The Town of Fishkill is located in Dutchess County. The Town is … Town of Fishkill Fiscal Stress 2013M188 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188State Agencies Bulletin No. 1969
… The total regular earnings received by Members who serve only part of the year must equal the prorated statutory … not evenly divisible by 26 pay periods. Members who serve only part of the year but are active on 12/31/2021 are also … check of March 2021 and the first check of April 2021. Only those employees who received their Special Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1969-2021-year-end-adjustment-members-nys-legislaturePayroll Improvement Project Bulletin No. PIP-008.1
… Guidance and Audit Query. OnBoarding : Add a Person The Hire (Agency) page will no longer be available in version … into Pension Plans (Benefits > Enroll In Benefits > USA-Pension Plans). There will be changes to the Retirement … (Main Menu > Payroll for North America > Employee Pay Data USA > Deductions > General Deduction Data) for employees that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0081-what-changing-payserv-version-92