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Accounts Payable Advisory No. 37
… credit card charges within 30 days of the payment of the Citibank bill (see the Guide to Financial Operations (GFO), …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsIT Security Fundamentals – Information Technology Governance
… Prior to examining your local government’s or school’s IT internal controls, it is important to understand two concepts that are fundamental to how IT professionals approach data and network and system security: …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsRetiring Before Age 62 – Career Plan
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their benefit reduced by the percentages … of the benefit reduction is prorated based on your exact age at retirement. Age at Retirement Percentage of Reduction 55 27 56 24 57 21 … by Article 11 Sections 375h and 375i Retiring Before Age 62 …
https://www.osc.ny.gov/retirement/publications/1642/retiring-age-62Retiring Before Age 62 – Non-Contributory Plan with Guaranteed Benefits
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their benefit reduced by the percentages … of the benefit reduction is prorated based on your exact age at retirement. Age at Retirement Percentage of Reduction 55 27 56 24 57 21 … 11 5 and 6 members under Section 375e Retiring Before Age 62 …
https://www.osc.ny.gov/retirement/publications/1513/retiring-age-62Retiring Before Age 62 – Police and Fire Plan
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their benefit reduced by the percentages … of the benefit reduction is prorated based on your exact age at retirement. Age at Retirement Percentage of Reduction 55 27 56 24 57 21 … and 6 members under Sections 375b and 375c Retiring Before Age 62 …
https://www.osc.ny.gov/retirement/publications/1512/retiring-age-62Reimbursement of Social Services Costs (2013MS-3)
… [pdf] , Greene [pdf] , Montgomery [pdf] , Ontario [pdf] , Sullivan [pdf] , Tioga [pdf] . Purpose of Audit The purpose …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3Opinion 92-17
… TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax agreement between a county and cities within the county need not, as a matter of law, include a share of county sales tax revenues for towns. … of this Office. In that case, a town brought suit against the county and the State Comptroller challenging …
https://www.osc.ny.gov/legal-opinions/opinion-92-17DiNapoli Releases Annual IDA Report
… Development Agencies (IDAs) reported 4,282 active projects with a record high total value of nearly $136 billion in … should closely monitor the costs and benefits associated with these projects to ensure they are yielding the expected … the highest aggregate value of new projects of any region with $2.4 billion, followed by the Finger Lakes ($1.8 …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportCity of Amsterdam – Budget Review (B23-5-4)
… report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed … Chapter 531 of the Laws of 2019 authorizes the City to issue debt not to exceed $8.3 million to liquidate the … to submit to the State Comptroller each year, starting with the fiscal year during which the municipality is …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Comptroller DiNapoli Releases Municipal Audits
… , a budget review for the City of Yonkers and an audit of parkland alienation in 11 municipalities. “In today’s fiscal … proposed budget complies with the property tax levy limit. Parkland Alienation (2014MS-5) Auditors examined how municipalities complied with state laws when conveying parkland to a non-public entity or using public parkland for …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Binghamton Woman Charged With Stealing Deceased Father-in-Law's Pension Payments
… A 58-year-old Binghamton woman, Joy LaBarr, was charged with stealing nearly $32,000 … A 58yearold Binghamton woman Joy LaBarr was charged with stealing nearly $32000 in …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-binghamton-woman-charged-stealing-deceased-father-laws-pension-paymentsSelected Aspects of Discretionary Spending
… in 1975 to use innovation and technology to solve some of New York’s most difficult energy and environmental … have formal policies and procedures specifying which types of discretionary costs are appropriate and dollar … such items. In addition, the policies should prescribe the types of supporting documentation and formal approvals that …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2Opinion 89-33
… Audit (necessity to pre-audit claims for compensation of village officers and employees) VILLAGE BOARD -- Powers and Duties (pre-audit of compensation paid to village officers and employees) VILLAGE LAW, §§5-524(2), (4), … Whether budgeted compensation for appointive village officers and employees may be paid without prior …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 88-47
… in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (applicability of general statutes of limitations to lien enforcement) REAL PROPERTY TAX LAW, §§902, 1422: The enforcement of liens for unpaid county and village taxes is … Whether a sixyear statute of limitations would bar the enforcement of outstanding village tax liens for 1966 through …
https://www.osc.ny.gov/legal-opinions/opinion-88-47State Agencies Bulletin No. 1988.1
… This bulletin is superseded by Payroll Bulletin No. 1988.2 . Purpose: The purpose of this … parties. The overtime factor used by the New York State Payroll System (PayServ) for affected employees at OMH who … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. Questions regarding general …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19881-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 1991.1
… OU2 OT for Ann 2000 2.5 RU2 OTA O2R OT Recall Ann 2000 2.5 ROR RCL RO2 Recall Standby OT Classified 2.5 R2O ROC SC5 … withholding elements in PayServ. Retro Codes (RUC, RU2, ROR, R2O, R5C, RO5, and RH5) are supplemental taxable income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19911-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1991.2
… OU2 OT for Ann 2000 2.5 RU2 OTA O2R OT Recall Ann 2000 2.5 ROR RCL RO2 Recall Standby OT Classified 2.5 R2O ROC SC5 … withholding elements in PayServ. Retro Codes (RUC, RU2, ROR, R2O, R5C, RO5, and RH5) are supplemental taxable income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19912-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1988.2
… of a pilot program establishing temporary overtime rates for employees in certain titles represented by C82 working at … rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall … pm on 11/03/2021 and at or before 10:59 pm on 11/30/2022. For any shift that begins at or after 11:00 pm on 11/30/2022, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19882-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 1988.3
… overtime earned during shifts that begin at or after 11:00 pm on 11/03/2021 and at or before 10:59 pm on 12/31/2022. For any shift that begins at or after 11:00 pm on 12/31/2022, the overtime rate shall revert to the rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19883-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 1991.3
… OU2 OT for Ann 2000 2.5 RU2 OTA O2R OT Recall Ann 2000 2.5 ROR RCL RO2 Recall Standby OT Classified 2.5 R2O ROC SC5 … withholding elements in PayServ. Retro Codes (RUC, RU2, ROR, R2O, R5C, RO5, and RH5) are supplemental taxable income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19913-pilot-program-establishing-temporary-overtime-rate-employees-certain