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Accounts Receivable Collections
… Purpose To determine whether the Office of the Attorney General effectively collects delinquent accounts … through October 20, 2011. Background The Office of the Attorney General (OAG) includes the Civil Recoveries Bureau … To determine whether the Office of the Attorney General effectively collects delinquent accounts …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsOpinion 91-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the fire district may give to the fire company the cash equivalent of the value of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-19State Agencies Bulletin No. 2352
… The purpose of this bulletin is to notify agencies of the 2025 pensionable overtime earnings limit for Tier 6 TRS … Effective in Administration paychecks beginning July 2, 2025, and Institution paychecks beginning July 10, 2025. OSC Actions: OSC will update PayServ to reflect the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2352-tier-6-pensionable-overtime-ot-earnings-limit-plan-year-2025-employeesCUNY Bulletin No. CU-840
… for Steamfitter Titles. Affected Employees: CUNY employees in Steamfitter titles are affected. Background: A Consent … provides for a 2025 rate increase for employees in Steamfitter Titles. Effective Dates: The 2025 rate … employee’s taxable gross and reported on the employee’s Form W-2. Undeliverable Checks When a valid payroll check is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-840-cuny-2025-rate-increases-steamfitter-titlesInfrastructure Inspection and Maintenance
… York State Canal Corporation’s (Corporation) inspection scheduling procedures ensure that all high- and … Improve the clarity and effectiveness of the Inspection scheduling process for high- and intermediate-importance … New York State Canal Corporations Corporation inspection scheduling procedures ensure that all high and …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceOpinion 90-52
… -- Powers and Duties (publication of minutes of town board meeting); (publication of State Comptroller's report of … clerk is required to record in the minutes of a town board meeting the name of each member of the board who is present, … duty to record the names of other persons attending the meeting. A decision to publish the minutes of a town board …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Selected Financial Management and Administrative Practices
… of the Nassau County Public Administrator (NCPA) operates in compliance with governing statutes and guidelines. Our … Act establishes a Court-appointed Public Administrator in 11 counties in the State, including Nassau County. Public Administrators … of the Nassau County Public Administrator NCPA operates in compliance with governing statutes and guidelines …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesLaSalle School – Compliance With the Reimbursable Cost Manual
… school provides special and regular educational services for students in grades 6 through 12. Pursuant to the State … data reported on providers' annual CFRs. To be eligible for reimbursement, the provider's reported expenses must … Compliance With the Reimbursable Cost Manual (2011-S-40) Kids & the Training Institute, Inc.: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualVoluntary Compliance Program
… compliance provides an opportunity for eligible holders of unclaimed funds to voluntarily report past due items. The Office of Unclaimed Funds (OUF) agrees to waive penalties and interest … corporations not authorized to do business in NYS (§1312). Unclaimed funds due to an individual or business with a last …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programCUNY Bulletin No. CU-830
… Purpose: The purpose of this bulletin is to provide agency instructions for … entered and filed on 07/15/2024 between the Comptroller of the City of New York and Local Union 1969, Civil Service Employees, … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-830-cuny-2025-rate-increases-painter-titlesCase Management (Follow-Up)
… of implementation of the eight recommendations included in our initial audit report, Case Management (Report 2021-N-9 … to help them maintain their independence and participation in their communities. According to the most currently … 1.9 million adults age 60 and older (seniors) residing in New York City in 2023. DFTA contracts with community-based …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/case-management-followCUNY Bulletin No. CU-817
… Purpose: The purpose of this bulletin is to provide agency instructions for … entered and filed on 04/30/2024 between the Comptroller of the City of New York and Local Union 3, International Brotherhood of … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-817-cuny-2025-rate-increases-electrician-titlesPublic Posting of Certain Contracts
… DiNapoli's Legislative Program Legislative Session 2025-2026: Public Posting of Certain Contracts – A.6707 (Solages) …
https://www.osc.ny.gov/legislation/public-posting-certain-contracts-0State Agencies Bulletin No. 434
… Social Security/Medicare. These requests are the result of incorrect coding of employees' tax status in Job Data or Employee Tax Data. … THESE NEW EARNINGS CODES ARE FOR OSC USE ONLY. Agency use of these codes will result in erroneous refund payments to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/434-new-earnings-codes-tax-refunds-processed-through-payservOpinion 2007-4
… services agreement) REAL PROPERTY -- Sale (use of proceeds to establish fund for annual payments under … HOME RULE LAW §10(1)(ii)(e)(3): A village may not hold the proceeds of the sale of unneeded village real property in a … agreements. You ask whether a village may hold the proceeds of the sale of unneeded village real property in a …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 2008-3
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … (authority to make cash refunds of unexpended monies in a capital reserve fund) -- Powers and Duties (authority to make cash refunds of unexpended monies in a capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3State Agencies Bulletin No. 503
… with the new procedure for calculating promotions for PEF employees who have earned Longevity Lump Sum Payments. … Employees represented by the Public Employees Federation (PEF) who are promoted on 9/14/04 and after. Effective Date(s) … the State of New York and the Public Employees Federation (PEF) and Chapter 419 of the Laws of 2004 provide for a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/503-calculating-base-salary-pef-employees-who-have-been-promotedResearch Vendor Information
… has a short description and the link to the applicable website. The Office of the State Comptroller does not endorse …
https://www.osc.ny.gov/state-vendors/vendrep/research-vendor-informationOpinion 88-59
… PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to pay village justice the salary of acting village justice); … Justice (appointment mandatory) -- Compensation (authority to increase during term) STATE CONSTITUTION, ARTICLE VIII, … appropriated for an acting village justice cannot be paid to the village justice. The salary of the village justice may …
https://www.osc.ny.gov/legal-opinions/opinion-88-59State Agencies Bulletin No. 1359
… Clothing Allowance. Affected Employees Employees in the Institutional Services Unit (ISU) – BU04 who meet the … Relations (GOER) memorandum dated 11/25/14 provide for a Uniform Maintenance Allowance and Work-Related Clothing … Uniform Maintenance Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1359-2014-uniform-maintenance-allowance-and-2014-work-related-clothing