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Opinion 2002-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … IMPROVEMENT DISTRICTS -- Dock Districts (expansion of activities to include maintenance and operation of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Comptroller DiNapoli Releases Municipal Audits
… (Tompkins County) The board did not ensure the village’s accounting records were current, complete and accurate, and …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 968
… PayServ: Home>Compensate Employees>Maintain Payroll Data (US)>Inquire Click on “W-2 Reprint.” Select the EmplID search …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/968-automated-process-reissued-2009-form-w-2-wage-and-tax-statementState Agencies Bulletin No. 962
… To provide agencies with procedures to populate retirement records in PayServ for employees who enroll in PFRS Affected … in PayServ for Retirement Plan Type “7W” (PFRS). Agencies now have the ability to select the Benefit Plan option of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/962-new-tier-5-benefit-structure-new-york-state-police-and-fire-retirementState Agencies Bulletin No. 1016
… This bulletin is superseded by 1016.1. Purpose To provide agencies with a … tax status, and when applicable, locating next-of-kin, it is essential that PayServ contain correct and current … to determine the validity of the address. A new report is available in Control-D to enable agencies to obtain the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1016-maintaining-date-employee-addresses-payserv-systemAbout Filing the Resolution – Reporting Elected and Appointed Officials
… What if I make a mistake in my data entry after I’ve … Official’ link on my Retirement Online Account Homepage. What do I do? What if I do not see all of the elected and … Online Account Homepage. What do I do? This link is only accessible by staff with the board clerk or secretary …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-filing-resolutionOpinion 93-26
… Law, §§190, 198[10-f], 209). Once an ambulance district is established, the board is authorized, inter alia , to contract on behalf of the … to Town Law, §198(10-f)(b), however, the town board is also authorized to fix a schedule of fees or charges to be …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Comptroller DiNapoli Releases Municipal Audits
… , Town of Marcellus and the Uniondale Fire District . “In today’s fiscal climate, budget transparency and … appropriately. Moneys collected were also reported in an accurate and timely manner. However, the town board is … by-laws, which were not adequate or consistently followed. In addition, the board did not provide adequate oversight of …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0UCP of Niagara County dba Empower – Compliance With the Reimbursable Cost Manual
… reported by United Cerebral Palsy Association (UCP) of Niagara County dba Empower (Empower) on its Consolidated … special education provider located in Niagara Falls that serves students in Niagara County. Empower is an affiliate of the Cerebral Palsy Associations of New York State. Empower is authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… were built under the Program. Mitchell-Lama housing is owned by private companies and supervised by the Division … which must include a DHCR-approved Management Plan. It is the responsibility of the owner to provide safe and … and physical integrity of the development, and it is the function of the managing agent to effectively and …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… for maintaining custody of, disbursing, depositing and accounting for the Department’s financial activities and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mState Agencies Bulletin No. 1175
… Code. Fields on the report include Emplid, Employee Record Number, Employee Name, Earnings Code, Earnings Begin Date, … Fields on the report include Emplid, Employee Record Number, Employee Name, Earnings Code, Earnings Begin Date, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1175-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleState Agencies Bulletin No. 1174
… Earn Code: D1L Hours/Units: Employee’s Work Percent in effect on the Earnings End Date Amount: The field will be … and Employee is Subject to the 2011-2012 DRP But Does Not Have a D1L Time Entry Record In Institution Pay Period 9L and … FEE Employees Since employees with a Pay Basis Code of FEE do not receive automatic retroactive increases, these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1174-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… seven toll bridges and two tunnels that interconnect parts of New York City. Created in 1933, TBTA serves more than 310 … channelized gates and lanes, the E-ZPass would be read and images would be taken of the front and rear of the vehicle … for facility usage.) For Tolls by Mail, the license plate images are used to retrieve the motorist’s registration …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsUnified Court System Bulletin No. UCS-163
… upon return from leave, provided the return to the payroll is prior to 5/31/11. Eligible employees on Workers' … OSC will notify OCA when the automatic processing is completed. Employees in Negotiating Units SR, SY and S9 … the December Uniform Blazer Allowance Payment (If employee is on a Leave Without Pay on the eligibility date, enter the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-163-december-2010-unified-court-system-ucs-uniform-allowance-andState Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… oversight to ensure that non-profit agencies that place foster children are doing home visits and other critical … by State Comptroller Thomas P. DiNapoli. "Children in foster care must be closely looked after by city officials," …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenDiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… Many of Long Island’s 2.8 million residents enjoy a high quality of … marked by low unemployment, low crime rates, strong public schools and infrastructure improvements, but they also … prices, and challenging commutes, according to a report on the Island’s economy released today by New York State …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesState Agencies Bulletin No. 1359
… calculation of overtime. Tax Information These monies are taxable income and are subject to all employment taxes and … taxes. The monies will be included in the employee’s taxable gross and will be reported on the employee’s Form W-2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1359-2014-uniform-maintenance-allowance-and-2014-work-related-clothingOpinion 92-48
… to whether all or a portion of the capital improvement is sold. 1987 Opns St Comp No. 87-71, p 107 is superseded to the extent inconsistent. You ask whether … Opn No. 87-71, supra , that when a parcel of real property is purchased with the proceeds of obligations authorized to …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 2001-5
… with other matters. 1982 Opns St Comp No. 82-242, p 302 is superseded to the extent inconsistent. You ask whether a … theft of fire district property. Payment of such a reward is not subject to a fire district's spending limit (see Town … of Towns for S. 1771 of 1983, July 15, 1983). It is apparent that the enactment of this provision was deemed …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5