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Opinion 92-3
… contracts with the town if the loan is determined to be a direct or indirect pecuniary benefit accruing to the chairman as a result of the contracts. To avoid the appearance of impropriety, the chairman should …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 2004-7
… (inclusion of delinquent water rents of outside users on tax roll) REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy (enforcement of delinquent water user fees against … the town in which the outside properties are located form a water district (see, gen., Town Law, articles 12 and …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 88-6
… bank constitutes a local retirement system for purposes of section 113(a) of the Retirement and Social Security Law. Section 113(a) prohibits municipalities from establishing a … to this plan unless, notwithstanding the prohibition in section 113, the town may implement the plan under its home …
https://www.osc.ny.gov/legal-opinions/opinion-88-6DiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… that there is more they can do to make sure those next in line are not passed over and that available apartments … The NYC HPD is the largest municipal housing agency in America and among its responsibilities is the development … under the SARA program. There were another 2,749 units in 22 projects that were part of the HUD’s Multifamily …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-yearsState Agencies Bulletin No. 174
… Data record will be automatically updated to reflect the new type. A row will be inserted on Job Data with the action … begin and end dates of the payroll period are entered. New Hire and Rehire Actions When an employee who is hired or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/174-changing-employee-type-hourly-and-exception-hourly-employeesState Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Berkshire Fire District – District Operations (Tioga County) District officials did not comply with their procurement policy when procuring … taxes may be limited in future years if property values do not increase. Find out how your government money is spent …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsOversight of Kendra’s Law
… from April 2019 to September 2023. About the Program On August 9, 1999, Kendra’s Law (Law) was enacted, creating a … be reported to OMH. According to OMH’s public statistics on AOT, since the inception of Kendra’s Law in 1999 through … have been scheduled for the following week, but wasn’t. On the day that the second meeting should have taken place, …
https://www.osc.ny.gov/state-agencies/audits/2024/02/08/oversight-kendras-lawXI.12.B Contract Assignments – XI. Procurement and Contract Management
… the previous written consent of the agency, department or official that awarded the contract. In addition, if the … Users create the following two transactions in SFS: An amendment transaction against the original agreement that: … the contract amount in SFS, the State agency must reduce funds reservation and contract lines on the original …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsCUNY Bulletin No. CU-810
… in Institution Pay Period 23C, paychecks dated 02/20/2025. Eligibility Criteria: CUNY employees in the title … Codes requiring a manual adjustment as a result of a retro salary increase. To process a retroactive adjustment or … report will be submitted to SSA after the close of the 2025 tax year. It is important that agencies ensure the New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-810-cuny-retroactive-rate-increases-locksmith-skilled-tradeState Comptroller DiNapoli Releases Municipal & School Audits
… employees were paid $9,942 for nearly 65 days of unearned vacation, sick or personal leave accruals. Upon leaving town … employment, two employees received $3,259 in total for 10 vacation days that exceeded their earned leave accruals. …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2000-4
… 48 NY2d 398, 423 NYS2d 466, citing Governor's Memorandum, NY Legis. Ann., 1973, p 303). It has been held that payment …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Unified Court System Bulletin No. UCS-247
… Code Description 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-247-april-2017-retroactive-salary-increases-bargaining-units-86-87Other Bulletin No. 69
… which results in Job Rate: Lateral Position Change from a Non-M/C Position Where the Employee’s Salary was Equal to or … position is entitled to job rate credit for service in the non-M/C position. The agency must enter the increment code … following the employee’s return to active payroll status. Demotions after 03/31/2023: An employee who was …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-69-april-2023-state-university-construction-fund-scfSexual Harassment Policy for the Office of the State Comptroller
… Such conduct is made either explicitly or implicitly a term or condition of employment; or Submission to or …
https://www.osc.ny.gov/sexual-harassment-policyOther Bulletin No. 76
… which results in Job Rate: Lateral Position Change from a Non-M/C Position Where the Employee’s Salary was Equal to or … position is entitled to job rate credit for service in the non-M/C position. The agency must enter the increment code … following the employee’s return to active payroll status. Demotions after 03/31/2024: An employee who was not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-76-april-2024-state-university-construction-fund-scfVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… Purpose of Audit The purpose of our audit was to evaluate the Association’s use and reporting of foreign fire insurance tax moneys for the period January …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxLivingston County Probation Department – Financial Operations (2016M-404)
… April 28, 2016. Background Livingston County is located in central New York and has a population of approximately … The Livingston County Probation Department assists in reducing the incidence and impact of crime by probationers … timely payments to unpaid victims in accordance with the law or Department policy. Key Recommendations Develop an …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Wyoming Central School District – Financial Management (2016M-67)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2012 through … The Wyoming Central School District is located in the Town of Bethany in Genesee County and the Towns of Attica, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Schroon Lake Central School District – Financial Condition (2014M-145)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2010 through July 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 … 2, 2014. Background The Niagara Wheatfield Central School District is located in the Towns of Wheatfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364