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Opinion 92-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … CONTRACTS -- Bidding Monetary Threshold (computation of for various items used at youth center) GENERAL MUNICIPAL … Whether purchases by a village of kitchen utensils furniture books and sports equipment to …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Opinion 91-59
… been created by special act of the State Legislature and is authorized to receive direct payment of foreign fire … Association may expend foreign fire insurance tax moneys is the care and relief of disabled or indigent volunteer and exempt firemen and their families. The Association is not authorized to expend these moneys for any other …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Opinion 93-10
… and Duties (designating holidays for closing of county offices) LOCAL LAWS -- Public Holidays (determining day to … LAW, §10(1)(ii)(a)(3): A non-charter county must keep its offices open on the day after Thanksgiving and may not adopt … available to reasonably permit the transaction of ordinary business at county offices. You ask whether the offices of a …
https://www.osc.ny.gov/legal-opinions/opinion-93-10Opinion 94-30
… of index fees remitted to State) CIVIL PRACTICE LAW AND RULES, §8018(a); JUDICIARY LAW, §39(2)(e): County clerks … York are required to remit to the Commissioner of Taxation and Finance $160 of the $165 collected pursuant to the first … pursuant to section 8018(a) of the Civil Practice Law and Rules (CPLR) and section 39(2)(e) of the Judiciary Law. …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… name of the employee or other user to whom the equipment is assigned, if applicable; the physical location of the … a description of the computer(s) on which the software is installed and any pertinent licensing information. In … can be established and monitored. Data classification is the process of assigning data to a category that will help …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… A Direct Journal Payment is used to record payments received by … such as miscellaneous receipts. The process for creating a Direct Journal Payment starts with the agency entering the … or else SFS will create a Payment Worksheet instead of a Direct Journal Payment in error. Additional fields on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Policy References: Section 40-a of the State Finance Law generally sets forth the basis for … Process and Document Preparation: There are two categories of receivables on the Statement of Net Position and Balance Sheet - "Accounts Receivable" and … Section 40a of the State Finance Law generally sets forth the basis for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsDiNapoli Op-Ed in Newsday Urges Public Campaign Financing Commission to Keep Fusion Voting and Open Up Political Process
… and adopting public financing by 2022. The full op-ed is below: It takes big money to run for political office in … and leave fusion voting alone. I support fusion voting. It is a net positive for New York. Fusion voting is a mechanism by which third parties have the option to …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-op-ed-newsday-urges-public-campaign-financing-commission-keep-fusion-voting-and-openJune 2002: Advance Refunding Bonds
… done? In an advance refunding, bonds are refinanced (paid off) by issuing new bonds. Typically, the proceeds of … is the new schedule for the Long-term Debt Account Group, should report the new debt, but not the old debt. How is debt … (after payment of $ x.x million in underwriting fees, insurance, and other issuance costs) were used to purchase …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… the cost of security deposits for tenants entering into new lease agreements. SDA was a temporary initiative started …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingUnified Court System Bulletin No. UCS-322
… Purpose The purpose of this bulletin is to introduce a new Action Reason code to identify employees who receive a salary reconstruction due to the reintroduction of Longevity Steps for CSEA, Management … The purpose of this bulletin is to introduce a new Action Reason code to identify employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-322-reintroduction-unified-court-system-csea-longevity-stepsContract Participation of Disadvantaged Business Enterprises and Minority- and Women-Owned Business Enterprises
… Purpose To determine whether the New York State Thruway Authority is monitoring its contractors to ensure they are actively working to reach participation goals for minority- and women-owned … York State Thruway Authority is monitoring its contractors to ensure they are actively working to reach participation …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/contract-participation-disadvantaged-business-enterprises-and-minority-and-women-ownedContract Participation of Minority- and Women-Owned Business Enterprises
… enterprises; met these goals; and accurately reported its results to the Department of Economic Development. Background … short of reaching its goals; did not accurately report the results of its efforts; and, in fact, overstated the extent … risk of fraud. The unreliability of MWBE utilization data results in a questionable baseline for managing a critical …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… Purpose To determine whether the Office of Mental Health (OMH) is … The audit covered the period from January 1, 2014 to August 31, 2016. Background OMH provides services to New York State residents with mental illness both directly …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incUnexpected Delays and Events
… terminals – Penn Station, Manhattan; Atlantic Terminal, Brooklyn; and Hunterspoint Avenue, Queens – through a major … to the easternmost tip of Long Island. The LIRR operates 24 hours a day, 7 days a week. On an average weekday, the … tunnels used by the LIRR from Penn Station in Manhattan to Sunnyside in Queens are owned, managed, and maintained by …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsState Agencies Bulletin No. 2425
… which implemented the 2021 - 2026 Agreement between the State of New York and CSEA, and Chapter 190 of the Laws of … which implemented the 2023 - 2026 Agreement between the State of New York and PEF and implemented payment increases … subject to all employment taxes and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2425-fiscal-year-2025-2026-increase-seasonal-location-pay-and-seasonalState Agencies Bulletin No. 2356
… Purpose: The purpose of this bulletin is to provide processing instructions to agencies for entering the new Referral Bonus payments for … (M/C – BU 06) are affected. Background: Pursuant to all Memorandums of Agreement dated 07/09/2025 between … The purpose of this bulletin is to provide processing instructions to agencies for entering …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2356-new-referral-bonus-eligible-employees-department-corrections-andState Agencies Bulletin No. 2200
… Purpose: The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue … for 2024 remain unchanged from 2023. OSC continues to use the Percentage Method on an Annual payroll period for … criteria outlined in this bulletin. Summary of Changes: To date, the IRS has issued guidance on changes to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024CUNY Bulletin No. CU-837
… to agencies for processing the PSC part-time Ratification Bonus Payments. Affected Employees: Part-time employees in … employees may be eligible for a one-time Ratification Bonus Payment. This one-time Ratification Bonus Payment is pensionable, not subject to across-the-board …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-837-professional-staff-congress-psc-part-time-ratificationTown of Oxford – Financial Condition (2024M-135)
… As a result, the general fund, town-wide (general fund TW) and highway fund, town-wide (highway fund TW) began the 2024 fiscal year with a combined $206,637 fund … the Board appropriated $315,279 of nonexistent town-wide (TW) fund balance in the 2019 through 2023 fiscal years and …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135