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DiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… Comptroller Thomas P. DiNapoli today announced legislation to create an optional investment pool to help the state and local governments fund retiree health … estimates the unfunded OPEB liability of New York state to be $68.2 billion and an additional $68.3 billion for local …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careOpinion 90-47
… , 48 NY2d 348, 422 NYS2d 932; 1985 Opns St Comp No. 85-22, p 29; cf . Cahn v Town of Huntington , 29 NY2d 452, 328 …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Opinion 89-59
… or statutory amendments that bear on the issues discussed in the opinion. WATER RENTS -- Imposition of (authority to … and capital costs) TOWN LAW, §§198(3)(d), 202, 202-a: A town board may raise all the operation and maintenance … rates on the users of the water district. The district in question was established by a town pursuant to Article …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Capital – 2023 Financial Condition Report
… A robust, efficiently managed capital investment program can support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its ability to attract and … A robust efficiently managed capital investment program can support healthy economic growth while the deterioration …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalUnified Court System Bulletin No. UCS-365
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2026 UCS Increments and Longevity Increments and … The purpose of this bulletin is to inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-365-april-2026-state-new-york-unified-court-system-ucs-incrementsReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… of Housing and Urban Development’s point-in-time count for New York State, there were 92,091 homeless individuals in … ), the Office’s annual reimbursements to Local Districts for homeless housing total in the billions of dollars, … Local Districts submitted $1.6 billion in gross claims for calendar year (CY) 2017, $2 billion for CY 2018, $1.9 …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerOversight of Sidewalk Sheds
… Objective To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk sheds are erected and removed when required, are … To determine if the New York City Department of Buildings adequately monitors that NYC …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsState Agencies Bulletin No. 2363.1
… request through the Request Stop Payment worklist in PayServ. Affected Employees: Employees with one or more uncashed payroll checks originally issued in calendar year 2024 are affected. Background: Abandoned … requirements: Initial outreach letters were mailed in September of 2025 to all employees with a 2024 uncashed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23631-outreach-and-escheatment-2024-uncashed-nys-payroll-checksState Agencies Bulletin No. 2363
… letters as a written request for reissuance of a payroll check and must submit a payroll check stop payment and replacement request through the … of 2025 to all employees with a 2024 uncashed payroll check greater than $19.99. A second outreach letter will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2363-outreach-and-escheatment-2024-uncashed-nys-payroll-checksState Agencies Bulletin No. 2230
… reconstruction of the lower assigned grade by totaling the number of hours worked for the period the hourly rate is … (Fixed Incremental Salary) In addition to the initial NS to Grade promotion salary due at the time of movement to a … rating cycle of the reconstructed grade based on the NS hourly position anniversary date. The Fixed Incremental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2230-new-promotion-method-calculating-salaries-employees-upon-movement-civilState Agencies Bulletin No. 2230.1
… reconstruction of the lower assigned grade by totaling the number of hours worked for the period the hourly rate is … (Fixed Incremental Salary) In addition to the initial NS to Grade promotion salary due at the time of movement to a … rating cycle of the reconstructed grade based on the NS hourly position anniversary date. The Fixed Incremental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22301-new-promotion-method-calculating-salaries-employees-upon-movementUnified Court System Bulletin No. UCS-321
… the employee’s record will not be updated: Position and Job do not match – if the Position Number equals the NYS Position Number on the employee’s Job Data page but the Bargaining Unit, Salary Administration … than or equal to the employee’s current salary FIS Below Hiring Rate – if the increment code on the employee’s Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-321-april-2023-state-new-york-unified-court-system-ucs-incrementsUnified Court System Bulletin No. UCS-336
… the employee’s record will not be updated: Position and Job do not match – if the Position Number equals the NYS Position Number on the employee’s Job Data page but the Bargaining Unit, Salary Administration … than or equal to the employee’s current salary FIS Below Hiring Rate – if the increment code on the employee’s Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-336-april-2024-state-new-york-unified-court-system-ucs-incrementsNYS 529 Program, Qualified Withdrawals
… (McDonald/Stavisky) – Provides that the payment of principal and interest on a qualified education loan and Roth … Provides that the payment of principal and interest on a qualified education loan and Roth …
https://www.osc.ny.gov/legislation/nys-529-program-qualified-withdrawalsTaxes – 2023 Financial Condition Report
… collections decreased by 7.8 percent, primarily reflecting the one-time homeowner’s property tax relief credit, and … securities industry bonuses as well as lower tax rates on the middle class effective January 1, 2023. The 5.1 percent increase in Consumption and Use Taxes was …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesTown of Plattekill – Information Technology (2025M-132)
… Town Supervisor (Supervisor) adequately manage the Town’s network user accounts and develop adequate controls to safeguard information technology (IT) resources? Audit Period January 1, 2023 – August 12, 2024 … Understanding the Audit Area Town officials must manage network user accounts and develop adequate controls to …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132Chenango County Probation Department – Restitution Payments (S9-20-3)
… Determine whether the Chenango County County Probation Department Department …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3Erie County Probation Department – Restitution Payments (S9-20-11)
… the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department officials did not … entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Franklin County Probation Department – Restitution Payments (S9-20-13)
… to enforce and monitor restitution obligations. 16 of the 30 restitution orders we reviewed had uncollected … make reasonable efforts to locate victims promptly. None of the 26 outstanding checks totaling $2,918 were properly … restitution records. Key Recommendations Establish clear policies and procedures for enforcing and monitoring …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Jefferson County Probation Department – Restitution Payments (S9-20-10)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … always properly enforce restitution orders or notify the court when a probationer violated the court order. As a … Determine whether the Jefferson County County Probation Department Department …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10