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Opinion 94-1
… 240; see also In re Village of Monticello, 123 Misc 556, 205 NYS 839 affd 211 App Div 826, 206 NYS 970). Further, it …
https://www.osc.ny.gov/legal-opinions/opinion-94-1CUNY Bulletin No. CU-390
… Amount Campus Security Officer (Full-time) Be in Active pay status for at least 100 workdays from June 1 to November 30. … Safety Sergeant Campus Peace Officer (Hourly) Be in Active pay status for at least 522 hours from June 1 to November 30. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-390-cuny-december-2009-uniform-allowanceDiNapoli: Wall St. First Half Profits Total $13 Billion, Down From 2022
… down 4.3% from the same period last year but tracked the industry’s return to pre-pandemic levels of revenue after … report on the performance of New York City’s securities industry. “The securities industry’s two years of record profits helped stabilize New …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-wall-st-first-half-profits-total-13-billion-down-2022Opinion 2005-7
… provisions of section 99-t of the General Municipal Law, for the collection, either by payment in person or payment by … that, as a rule, the function of collection and custody of public funds are duties that are attended with a high degree … in the account or accounts designated by the municipal corporation, (5) the maintenance of appropriate records of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… Bond Anticipation Notes (BANs). Click here to download the table below as a Microsoft Excel file . SFS Account Title …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsSaratoga Springs City School District – Procurement (2023M-25)
… 30 contracts totaling $1.2 million). Maintain contract pricing documentation for 13 contracts (43 percent) totaling … requirements. Maintain adequate documentation to support pricing and purchase decisions. Ensure that the purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25New York Mills Union Free School District – Procurement (2020M-79)
… services. Obtain verbal and written quotes as required by the procurement policy and ensure that all proper …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Opinion 2009-1
… -- Codes of Ethics (requiring disclosure and recusal by fire district commissioner whose spouse is to be appointed treasurer) -- Family Relationships (spouse of fire district commissioner as appointed treasurer) FIRE DISTRICTS --Treasurer (spouse of fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Milford Central School District – Fund Balance Management (2022M-94)
… surplus fund balance exceeded the 4 percent statutory limit by approximately $600,000, or 5.4 percentage points. … recalculated surplus fund balance exceeded the statutory limit by $1.3 million, or 11.9 percentage points. The Board … Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner beneficial to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94IX.7 Overview – IX. Federal Grants
… The record keeping for individual grants is designed to conform to the … Grant Requirements. The importance and necessity for state agency adherence to the procedures that follow … to demonstrate that grant funds are properly accounted for, cash managed, and periodic reports are provided to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewContract Advisory No. 12
… Subject: The Office of the State Comptroller (OSC) recently completed development of a new system, “e-Documents,” that enables the Comptroller’s … contract development and submission, refer to the Grants Reform website . References: Additional information about …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsJustice Court Fund: Invoice Billing Program
… justice submits his or her monthly report to the Justice Court Fund (JCF). At the time of filing each justice must … accounting for the payments he or she receives from the court. Accounting for Justice Court Funds [pdf] . JCF reviews and processes the monthly …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programOpinion 91-6
… NYS2d 170; Williams v Bryant , 53 AD2d 229, 385 NYS2d 425; Pacificorp Capital Inc. v City of New York , 741 F Supp 481, …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Local Sales Tax Data, Reports and Resources
… other local taxing entities in New York State totaled $18.2 billion from January to September 2025, up 4.3 percent … other local taxing entities in New York State totaled $11.9 billion in the first half of 2025, up 3.7 percent ($423 … before the pandemic. New York City’s collections grew by 5.9 percent, year over year, while the counties and cities in …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesSummary Page How-To Guide
This guide shows you (as an employer reporting contact) how to report non-overtime and overtime earnings on the Summary Page in Retirement Online using either Manual Reporting or a File Upload.
https://www.osc.ny.gov/files/retirement/employers/pdf/summary-page-how-to-guide.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… assets. As a result, officials cannot ensure that assets are in BOCES’ possession and protected against loss or …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1630
… with Developmental Disabilities (OPWDD) and The Office Of Mental Health (OMH) Affected Employees Employees in OPWDD … and OMH who are in CSEA bargaining unit 04, are in one of the following titles, and are mandated to work additional … LPN Sr. LPN 2 Recreation Assistant Background Chapter 165 of the Laws of 2017, which implemented the 2016-2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1630-new-double-time-overtime-earnings-codes-eligible-civil-serviceDiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… today announced that an audit of the New York City Department of Education (DoE) found it did not report … of violent and disruptive incidents to the State Education Department (SED) as required under the Safe Schools Against … the dark and children in danger. I’m encouraged that the Department of Education agreed with most of our …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsTown of Orange – Former Highway Superintendent’s Records (2019M-30)
… our audit and investigation, the former Superintendent was arrested and charged with obstructing governmental …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30DiNapoli: Erie Community College Audit Reveals Lax Oversight by Board
… at Erie Community College (ECC) gave more than $100,000 in raises and bonuses to senior officials without proper … P. DiNapoli. “Our auditors found a lax control environment in which significant decisions were made out of the view of … oversight role and address the deficiencies outlined in this audit.” DiNapoli’s auditors discovered during the …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-erie-community-college-audit-reveals-lax-oversight-board