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Opinion 2005-5
… This opinion represents the views of the Office of the State Comptroller at the time … POLICE AND POLICE PROTECTION -- Police Chief (entitlement to increase in compensation when employer contribution to retirement system for the next subordinate officer is … Whether the police chief is entitled to a monetary payment in the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 89-65
… may engage the services of the town attorney's law firm to provide additional legal services to the town. Initially, we note that Town Law, §20(2)(a) … the office of town attorney "may employ counsel to the town attorney in respect to any particular subject …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Independent Oversight: OSC's Contract Review Safeguards Public Funds
… of contracts. This independent oversight deters waste, fraud and abuse; ensures the integrity of the process; and … With strong oversight, potential problems with a procurement are identified and addressed before taxpayer … requests to contract with vendors without advertising the procurement opportunity, which would result in contracts …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsCUNY Bulletin No. CU-804
… agencies of OSC’s automatic processing of the January 2025 Increments and provide instructions for submitting … Congress (PSC) represented employees. Effective Dates: The 2025 CUNY Increments are effective on 1/01/2025 and will be processed in the Institution Pay Period 20C …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-804-january-2025-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-853
… not processed automatically. Affected Employees: Employees in Bargaining Units CB, T8, TC, PC and GA who meet the … York State Education Law, yearly increments are to be paid in January and July for all eligible Professional Staff … Increment Code 0101 If the employee’s salary in effect on 01/01/2026 is equal to one of the salary steps and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-853-january-2026-city-university-new-york-cuny-incrementsDivision of Housing and Community Renewal Bulletin No. DH-31
… Eligible employees in Bargaining Unit 67 Effective Date(s) 4/3/08 - Paychecks dated 4/30/08, Pay Period 1L Background Chapter 9 of the Laws of … on the Job Data page for eligible employees who return from a Leave of Absence without Pay (except Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-31-april-2008-performance-advances-and-longevity-paymentsDivision of Housing and Community Renewal Bulletin No. DH-34
… Advance Requirements RRSU employees whose annual salary is below the Job Rate of the employee’s current grade on the … to Longevity Step 1; employees above the Job Rate and below Longevity Step 1 will have $1,050 added to the current … Longevity Step 1; employees above the Merit Job Rate and below Merit Longevity Step 1 will have the $1,050 added to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-34-october-2008-performance-advances-and-longevityOpinion 92-26
… of) COUNTY LAW, §361-a; ELECTION LAW, §§4-136(1), (2), (3), 4-138: All expenses of a board of elections of a … a provision of law, including Election Law, §4-136(1) and (2). As a practical matter, our change in view will have few … election not held at the same time as a general election; (2) a charge upon the county in the case of any other election …
https://www.osc.ny.gov/legal-opinions/opinion-92-26DiNapoli: Tax Collector Faked Her Personal Tax Payments
… her personal town and county tax payments of $4,303. “Day after day, Ms. Sheppard watched her friends and neighbors … with my staff to bring this individual to justice.” “It is always a pleasure working with our law enforcement …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-paymentsAccidental Death Benefit – Career Plan
… your estate. The benefit can only be paid to the following family beneficiaries, in this order: First, to your surviving … last designated beneficiary or your estate. Filing Your family or employer should notify us of your death as soon as …
https://www.osc.ny.gov/retirement/publications/1642/accidental-death-benefitComptroller DiNapoli Releases School Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” … its policy governing the operations of the activity fund – money raised by student activity organizations. Collections …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1373
… Purpose To inform agencies of the content information for the 2014 Form W-2. Background According to IRS Publication 15, Circular E for 2014, and the … Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by February 2, 2015. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1373-form-w-2-wage-and-tax-statement-calendar-year-2014State Agencies Bulletin No. 1629
… Purpose To inform agencies of the content information for the 2017 Form W-2. Background According to IRS Publication 15, Circular for 2017, and the … Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by January 31, 2018. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1629-form-w-2-wage-and-tax-statement-calendar-year-2017State Agencies Bulletin No. 1541
… Purpose To inform agencies of the content information for the 2016 Form W-2. Background According to IRS Publication 15, Circular for 2016, and the … Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by January 31, 2017. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1541-form-w-2-wage-and-tax-statement-calendar-year-2016State Agencies Bulletin No. 1454
… Purpose To inform agencies of the content information for the 2015 Form W-2. Background According to IRS Publication 15, Circular for 2015, and the … Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by February 1, 2016. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1454-form-w-2-wage-and-tax-statement-calendar-year-2015State Agencies Bulletin No. 1295
… Purpose To inform agencies of the content information for the 2013 Form W-2. Background According to IRS Publication 15, Circular E for 2013, and the … Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by January 31, 2014. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1295-form-w-2-wage-and-tax-statement-calendar-year-2013City of Yonkers – Budget Review (B6-16-11)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … City of Yonkers Budget Review B61611 …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… vendor payments reviewed had deficiencies, including payment before the purchase order was approved and lack of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialUnion Fire Company #2 Inc. – Financial Operations (2012M-205)
… of our audit was to evaluate internal controls over the Company’s financial operations for the period April 1, 2011, … $74,000 in revenue, including $20,800 in foreign fire insurance premiums, and disbursed approximately $67,000. Key … not include authorization for the compensation currently paid to the Financial Secretary, Recording Secretary, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205Erie Community College – Board Oversight and Management of College Resources (2015M-212)
… period September 1, 2013 through July 2, 2015. Background Erie Community College is located in Erie County and has three campuses, in the City of Buffalo, … Erie Community College Board Oversight and Management of …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resources