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Additional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… plan. Meet the service credit requirement to retire in a special 20- or 25-year plan. … Article 14 information …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jState Agencies Bulletin No. 1852
… inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an … services in the New York State Payroll System (PayServ) for tax year 2020. Affected Employees Employees with … Dates Effectively immediately. OSC Actions OSC will report the value of personal use of an employer-provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1852-procedures-reporting-taxable-value-personal-use-employer-providedSpecial Accidental Death Benefit – New Career Plan
… not be less than: The full salary you would have earned in the highest grade-step; or If you were in the highest grade-step of a supervisory position, the …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitOpinion 88-28
… that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for designation in towns) LOCAL LAWS -- Official newspaper (designation by town) GENERAL CONSTRUCTION … Public Officers Law, §70-a before it can be designated an "official newspaper" of a town pursuant to Town Law, §64(11). …
https://www.osc.ny.gov/legal-opinions/opinion-88-28Oversight of Child Protective Services Outside New York City (Follow-Up)
… report, Oversight of Child Protective Services Outside New York City (Report 2007-S-129). Background Our initial audit … Services: Oversight of Child Protective Services Outside New York City (2007-S-129) … Determine the extent of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-followReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Follow-Up)
… Objective To determine the extent of implementation of the four … Department of Social Services (OCDSS) contracted with the not-for-profit Rescue Mission Alliance of Syracuse (Rescue … the Local Districts to ensure that all required documents have been included, and assessing budgeted operating costs to …
https://www.osc.ny.gov/state-agencies/audits/2024/07/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuse-followIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… services do not involve consumable goods and no transfer of an asset (to the State) occurs when services are provided … services such as bond counsel, agency representation in court/hearings, review of documents, etc. 55174 Attorney for … reimbursement of travel expenses of non-salaried public officers who are members of boards, commissions, advisory …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceDiNapoli: NYC Spending Priorities Shifted During Pandemic
… may face fiscal cliffs, according to a new report from State Comptroller Thomas P. DiNapoli. The report compared the … of Education Response to the COVID-19 Pandemic Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicDiNapoli: Majority of Contracts with Not-For-Profit Organizations Still Approved Late
… residents,” said Michelle Jackson, Associate Director and General Counsel, Human Services Council of New York. “But 25 … New York is still executing six out of every ten human service contracts late. We applaud Comptroller DiNapoli for … not break, the financial backs of the state’s charitable partners,” said Doug Sauer, Chief Executive Officer of the …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-majority-contracts-not-profit-organizations-still-approved-lateVillage of Hudson Falls – Information Technology (2025M-10)
… and personal health and fitness. In addition, the Board paid two IT vendors for IT services totaling $31,333 during …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Opinion 2002-10
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Privately-owned cemetery … cemetery deemed historical property) GENERAL MUNICIPAL LAW §§119-aa, 119-bb(2), 119-dd(3): A town, after due notice … Law (§119-aa et seq .) relates to historic preservation in local governments. This article establishes a "framework … …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 95-29
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … IMPROVEMENT DISTRICTS -- Dissolution (when assets are sold to a public authority) WATER DISTRICTS -- Dissolution (when assets are sold to a public authority) TOWN LAW, §§198(12), 202-c: The …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Monitoring of Construction Management (Follow-Up)
… recommends awarding the contract to the highest-ranking firm. Pursuant to Article 15-A of the New York State Executive Law, State agencies are required to establish goals for MWBE …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… and officials: Unnecessarily restricted funds that could have been refunded to school districts. Overfunded two reserves totaling $1.9 … practices withholds funds from school districts that may have been used in a more beneficial way for respective …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Town of Wolcott – Financial Management (2020M-131)
… capital plan or detailed reserve plan. The Board’s ability to effectively manage the Town’s financial condition is … policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan … agreed with our findings and indicated they have begun to inititate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Farmingdale Union Free School District – Payroll (2024M-22)
… Did not budget for overtime separate from other payroll expenditures. As a result, District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Village of Stamford – Claims Audit (2022M-197)
… – pdf] Audit Objective Determine whether the Village of Stamford (Village) Board of Trustees (Board) effectively audited claims prior to … the Board approved 890 claims totaling $8.2 million. Of the 200 claims totaling $1 million we examined: 78 claims …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197If You Need Help – Governmental Accounting Standards Board
… auditor. If you have questions about your GASB report or for help accessing Retirement Online , use our help desk form …
https://www.osc.ny.gov/retirement/employers/gasb/if-you-need-helpOpinion 2006-9
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … December 29, 2006 Ronald P. Bennett, Esq., Attorney at Law Town of Aurora 1 Prior to the 1973 amendment, section …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9State Comptroller DiNapoli Releases State Audits
… mental health services. The ACT program’s goals are to reduce hospitalizations and emergency room visits. In an …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits-0