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Opinion 93-10
… COUNTIES -- Powers and Duties (designating holidays for closing of county offices) LOCAL LAWS -- Public Holidays … Thanksgiving and may not adopt a local law authorizing the closing of county offices on such day. Although the … known as Thanksgiving day". Section 24 does not, however, list the day after Thanksgiving as a holiday. The word …
https://www.osc.ny.gov/legal-opinions/opinion-93-10Opinion 94-30
… This opinion represents the views of the Office of the State Comptroller at the time it was … section 39(2)(e) of the Judiciary Law. The county clerk has been collecting an index fee of $165 pursuant to the … Whether under section 392e the county clerk is only required to remit $95 of such fee to …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… available to the public through publications, pamphlets, web content and other distribution methods. Internal Use – …
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
… ID, Accounting Date, and Amount. The ‘Journal Directly’ box must be checked or else SFS will create a Payment … or protected (PPI) information such as: social security numbers, bank account numbers or check copies. If an attachment with PPI is …
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 recognizing an appropriated loan receivable. Process 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
… 2022. The full op-ed is below: It takes big money to run for political office in New York, especially for statewide … commission has held hearings around the state to collect ideas on what changes might work. Some of the ideas are smart, some are practical and many are way overdue. …
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
Previous Accounting Releases Advisories and Bulletins June 2002 Advance Refunding Bonds
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 Program HCR is the State’s affordable housing agency, with a mission to build, preserve, and protect affordable … HCV is executed through an Annual Contributions Contract with HUD, which authorizes a certain number of housing … of voucher and budget utilization achieved. HCR contracts with Local Administrators (LAs) to manage the HCV program at …
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
… MC (Bargaining Unit 86) or unrepresented (Bargaining Unit CT or 88), collectively referred to as Salary Administration … and Unrepresented employees in Bargaining Units 86, 88 and CT. Article 2, Section 37.3 of the New York State Judiciary … and Unrepresented employees in Bargaining Units 86, 88 and CT. Affected employees may be entitled to a new salary and/or …
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
… to reach participation goals for minority- and women-owned business enterprise (MWBE) and disadvantaged business enterprise (DBE) programs, is accurately reporting … York: Contract Participation of Minority- and Women- Owned Business Enterprises ( 2014-S-7 ) Department of Corrections …
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
… Purpose To determine if the Metropolitan Transportation Authority established annual participation goals for minority- and women-owned business enterprises; met these goals; and accurately reported its results to the Department of Economic Development. Background Article …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesState Agencies Bulletin No. 2425
… to Seasonal Location Pay and Seasonal Location Pay Mid-Hudson. Affected Employees: Seasonal employees in … to Seasonal Location Pay and Seasonal Location Pay Mid-Hudson rates of payment. Effective Dates: The increased Seasonal Location Pay and Seasonal Location Pay Mid-Hudson rates are effective for payments processed with an …
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
… processing instructions to agencies for entering the new Referral Bonus payments for eligible employees at DOCCS. … and the applicable bargaining units above, a $3,000.00 Referral Bonus, paid in two separate $1,500 installments, has … one of the above bargaining units. Effective Dates: The Referral Bonus is effective beginning 03/08/2025 and may be …
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 Service) tax withholding … The purpose of this bulletin is to inform agencies of the updated IRS Internal Revenue Service tax withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024CUNY Bulletin No. CU-837
… Purpose: The purpose of this bulletin is to provide instructions to agencies for … Payments. Affected Employees: Part-time employees in one of the bargaining units below who meet the eligibility … CB CE GA PC T8 TC Background: Pursuant to the Memorandum of Agreement between the City University of New York (CUNY) …
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)
… and plan the Town’s financial condition? Audit Period January 1, 2019 – December 31, 2023. We extended our audit period back to December 31, 2007 … fund, town-wide (highway fund TW) began the 2024 fiscal year with a combined $206,637 fund balance deficit. Also, the …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… [read complete report – pdf] Audit Objective Did Indian Lake Central School District (District) officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Otisco Fire District – Financial Activities (2025M-42)
… [read complete report – pdf] Audit Objective Did the Otisco Fire District (District) Board of Fire Commissioners (Board) and Treasurer ensure collections … risk that funds could be lost or misappropriated without detection. In addition, when the financial records and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… Essex County Industrial Development Agency (ECIDA) Board of Directors (Board) properly approve and monitor projects … development agencies (IDAs) are established by special act of the State Legislature to advance the job opportunities, … economic welfare, health and general prosperity of the people of New York State. IDAs provide financial …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mNewburgh Enlarged City School District – Financial Management (2025M-32)
… General Municipal Law (GML). Our methodology and standards are included in Appendix E. The Board has the responsibility …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32