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Opinion 95-19
… to be amortized pursuant to chapter 62 of the Laws of 1989 may not now issue bonds to finance that amount. You ask … to be amortized pursuant to chapter 62 of the Laws of 1989 from surplus moneys may now issue bonds for this … current retirement expense. Chapter 62 of the Laws of 1989 amended section 317 of the Retirement and Social …
https://www.osc.ny.gov/legal-opinions/opinion-95-19XVII.1 Overview – XVII. Lapsing Appropriations
… The purpose of this Chapter is to explain the procedures for contracts, purchase orders, … by Transaction Type" published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with … Operations REV. 06/19/2019 … The purpose of this Chapter is to explain the procedures for contracts purchase orders …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewUnified Court System Bulletin No. UCS-270
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for … Basis Code Background Pursuant to Article 7-B, Section 220 of the Judiciary Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total regular earnings received …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-270-2018-year-end-adjustment-judges-and-justices-unified-courtState Agencies Bulletin No. 1204
… Purpose To inform agencies of new functionality that allows agencies … Date(s) The new feature for reserving an Empl ID will be available in the PayServ application on Tuesday, November 13, 2012 Background As a result of SSN …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1204-reserving-empl-id-payserv-prior-entry-new-hire-transactionSUNY Bulletin No. SU-336
… Purpose: The purpose of this bulletin is to provide instructions to campuses for … the contract language, Article 20.10, the Discretionary Increase is comprised of two one-half percent parts. SUNY … approved leave status on 12/7/2022. Bargaining Unit = 08 Salary Grade = 980 Comp Basis Code = ANN, CYF, 21P, CAL, BIW, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-336-2022-uup-discretionary-increasesSUNY Bulletin No. SU-287
… and may be made to employees who are incumbents on the payroll on 6/30/2019. Per the contract language, Article … = 980 Pay Basis Code = ANN, CYF, 21P, CAL, BIW, HRY, FEE Payroll Status = Active or Approved Leave In addition, … dates on or after the effective date of the payment, the payroll system does not consider the AC-230 when calculating …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-287-2019-uup-discretionary-increasesEmployer Annual Invoice
… Overview Your annual invoice is provided at the beginning of November. If … to pay the discounted prepayment amount by December 15, 2024. Since December 15, 2024 falls on a Sunday, we will … (RSSL), which allow members to receive additional service credit for their unused, unpaid sick leave at retirement. …
https://www.osc.ny.gov/retirement/employers/employer-annual-invoiceCUNY Bulletin No. CU-827
… Purpose: The purpose of this bulletin is to provide instructions to agencies for processing the PSC … Payments. Affected Employees: Full-time employees in one of the below bargaining units who meet the eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-827-professional-staff-congress-psc-full-time-ratificationCUNY Bulletin No. CU-837
… Purpose: The purpose of this bulletin is to provide instructions to agencies for processing the PSC … Bonus, employees must: Be a part-time employee at a college or school other than a three-semester college in an … dated March 13, 2025, for specific instructions on how to prorate the ratification bonus payments for part-time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-837-professional-staff-congress-psc-part-time-ratificationTown of Stamford - Annual and Claims Auditing (2018M-227)
… Objective Determine whether the Board ensured that audits of records and claims were performed. Key Findings The Board did not: Annually audit the records of the Supervisor and Town Clerk. Perform a deliberate and thorough audit of claims. Key Recommendations Annually audit the records of …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-stamford-annual-and-claims-auditing-2018m-227City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… report – pdf] Audit Objective Determine whether the City of Salamanca (City) Comptroller (Comptroller) completed timely and accurate … annual and monthly financial reports. As a result, the City Common Council (Council) did not have accurate and …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-comptroller-approval-contracts-and-general-contracts-processingVillage of Voorheesville - Water and Sewer Charges (2019M-118)
… managed the billing, collection and enforcement of water and sewer charges. Audit Results Village officials: … and penalties. There were no recommendations as a result of this audit. Village officials agreed with our report. … … effectively managed the billing collection and enforcement of water and sewer charges …
https://www.osc.ny.gov/local-government/audits/village/2019/08/23/village-voorheesville-water-and-sewer-charges-2019m-118Examples from GASB Statement 34 - Statement of Net Assets
… 06856 are reprinted by permission. Sample City Statement of Net Assets December 31, 2002 … NET ASSETS Invested in capital assets, net of related debt 103,711,386 73,088,574 176,799,960 15,906,392 … 19,228,627 … Examples from GASB Statement 34 Statement of Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsBiography of the New York State Comptroller Thomas P. DiNapoli
… Thomas P DiNapoli is the 54th Comptroller of the State of New York …
https://www.osc.ny.gov/about/comptroller-biographyContact the Division of Local Government and School Accountability
… 110 State Street, 12th Floor Albany, NY 12236 Email: [email protected] Audits, Local Government Services … standards, and requests for technical assistance. Email: [email protected] Regional Offices Technical … NY 13901-4417 Tel 607.721.8306 • Fax 607.721.8313 • Email [email protected] Serving: Broome, Chemung, …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilitySelected Employees Travel Expenses (2012-S-92)
We recently audited the travel expenses of four employees of the Office of General Services (Office).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s92.pdfClimate Change and Greenhouse Gas Reduction Proposal
Shareholder proposal for companies to publicly report their plans to reduce greenhouse gas emissions in order to meet federal and international standards,
https://www.osc.ny.gov/files/press/pdf/climate-change-greenhouse-gas-proposal.pdfSection 21 (L) Election Form (RS5379)
For NYSLRS Tier 1 & 2 members (and Tier 3 & 5 PFRS members who are non-contributory) to request to make voluntary contributions to NYSLRS for an annuity.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5379.pdfOSC's Annual Financial Report (AFR)
The Office of the State Comptroller (OSC) has replaced the AUD with the new Annual Financial Report (AFR) application to collect annual financial reports submitted by local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/osc-annual-financial-report-120623.pdf