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Opinion 2002-2
… To implement that feature, a service award program may permit a participant to waive voluntarily the right to begin … award program, however, should not be structured so as to permit a participant to begin receiving payment of his or her … a service award program for volunteer firefighters may permit a participant to earn service credit after attaining …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Opinion 2001-15
… a lighting district); (authority of corporation to sign petition to dissolve district); (authority to dissolve … of Town Law §198[12]) TOWN LAW §191; TOWN LAW §202-c(1): A petition to dissolve a lighting district pursuant to Town Law … authorizes the dissolution of such a district only upon a petition which "shall be signed by resident owners of taxable …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 2000-7
… and stockholder of company performing snow removal and lawn maintenance) -- Exceptions (abstension and … have a prohibited interest in a contract for snow plowing and lawn maintenance between the fire district and the … interest in a contract with a corporation for snow plowing and lawn maintenance service under the following …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Opinion 2000-24
… two non-contiguous villages) GENERAL MUNICIPAL LAW §§119-n(c), 119-o: Two non-contiguous villages may enter into a municipal … agreement pursuant to General Municipal Law, article 5-G (§119-m et seq.) for the joint provision of police protection. …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Local Government
… Find information about local audits property tax cap Fiscal Stress Monitoring System local government data and resources for local officials …
https://www.osc.ny.gov/local-governmentFinancial Reports
… Annual Comprehensive Financial Report 2025 Annual Comprehensive Financial Report 2024 Annual … and supplementary details for NYSLRS such as the Annual Comprehensive Financial Report and the annual Actuarial Assumptions Report …
https://www.osc.ny.gov/retirement/resources/financial-reportsInformation Technology Governance – Information Technology Governance
The following guidance is intended to make oversight less daunting by providing a path for understanding and strengthening IT internal controls
https://www.osc.ny.gov/local-government/publications/it-governance/information-technology-governanceXI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… When submitting to the Office of the State Comptroller (OSC) contract transactions requiring … OSC approval, State agencies are required to submit the complete procurement record and all documentation … State agencies are required to submit the complete procurement record and all documentation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsDiNapoli: State Ends Third Quarter of State Fiscal Year on Solid Financial Footing
… Tax receipts for the first nine months of State Fiscal Year (SFY) 2021-22 continue to exceed projections, totaling … by the Division of the Budget contained in the Mid-Year Update to the Financial Plan. While tax collections have exceeded forecast throughout the current fiscal year, December results are also affected by a newly …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-state-ends-third-quarter-state-fiscal-year-solid-financial-footingWho Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… the establishment of the position of Town Comptroller in certain towns. When this position is established, the Town …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleState Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget
… remedied in the city’s adopted budget expected in June. A swift agreement by the legislature and Governor will provide …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budgetState Agencies Bulletin No. 2042
… Purpose The purpose of this bulletin is to inform agencies that position pools in … September 30, 2022, are affected. Background Certain chart of accounts strings in SFS that are attached to position … OSC Actions The attachment below contains a spreadsheet of all current position pools that are associated with a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2042-sfs-chartfield-strings-payserv-9152022-9302022-lapse-datesTravel/Conference Claim Requirements – Travel and Conference Expense Management
… authorization to do so). An original, signed copy of your locality’s standardized travel form. If the travel is …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsXII.8.H Voucher Mass Approval – XII. Expenditures
… agencies with guidance on how to request voucher mass approval functionality for use on specialized vouchers. The Statewide Financial System (SFS) has mass approval functionality available for the following: … agencies with guidance on how to request voucher mass approval functionality for use on specialized vouchers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approvalXIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… payments. Agencies should not anticipate an engagement letter or opening conference in conjunction with these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expenseAdjustments – Enhanced Reporting
… Learn how to file adjustments to earnings and days worked and how to make adjustments for certain retroactive service credit …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/adjustmentsState Agencies Bulletin No. 2076
… 2019, which implemented the 2016-2023 Agreement, including Appendix D (Seasonal/Temporary Part-Time employees … Correctional Officers and Police Benevolent Association, Inc. provides for a uniform allowance. The Office of Employee … Leave With Pay, or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil Stip) may receive the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2076-2022-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestXIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures
… governed by §98-a of the State Finance Law which provides in relevant part that all income received on any moneys … Budget includes new authorization for temporary loans in specific funds listed in Article VII language bills. SFL §98-a further states: … Budget includes new authorization for temporary loans in specific funds listed in Article VII language bills …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3c-distribution-stip-investment-earningsXIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… In accordance with the Project Definition, the Project Costing Improvement … Project (PCIP) establishes standard guidance for when a project is needed. The following table explains if a scenario … In accordance with the Project Definition the Project Costing Improvement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-neededIT Contingency Planning – Information Technology Contingency Planning
… In general a business continuity plan focuses on strategies for sustaining an organizations critical business processes in the event of a disruption …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/it-contingency-planning