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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… to review the recording of certain financial activities and the Town’s fleet management program for the period … body responsible for overseeing the Town’s operations and finances. The Town’s 2013 operating fund budgets total … The Town Comptroller has not properly accounted for and reported reserve funds and other restricted moneys. The …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Division of Housing and Community Renewal Bulletin No. DH-68
… Purpose To inform the Division of Housing and Community Renewal of OSC’s automatic processing of the October 2014 Rent Regulation Services Unit (RRSU) … To inform the Division of Housing and Community Renewal of OSCs automatic processing of the October 2014 Rent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-68-october-2014-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-76
… Purpose To inform the Division of Housing and Community Renewal of OSC’s automatic processing of the October 2015 Rent Regulation Services Unit (RRSU) … To inform the Division of Housing and Community Renewal of OSCs automatic processing of the October 2015 Rent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-76-october-2015-district-council-37-dc-37-rent-regulationUnified Court System Bulletin No. UCS-242
… 2016 and April 2017 Salary Increases for Bargaining Unit DR, and provide instructions for payments not processed … Benevolent Association of Nassau County Bargaining Unit DR Background The 2011-2019 Agreement between the State of … represented non-judicial employees in Bargaining Unit DR. The Agreements also include the October 1, 2014, April 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-242-retroactive-salary-increases-bargaining-unit-drDivision of Housing and Community Renewal Bulletin No. DH-134
… Affected Employees: Employees in the Rent Regulation Services Unit (BU67) represented by DC37 who meet the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-134-april-2023-and-april-2024-retroactive-increasesOpinion 2005-4
… in the same manner as a meeting of the voters of a union free school district ( id . at §1951[2][p]). 2 Although …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Opinion 91-52
… projects funded in whole or in part by municipal funds or funds which the municipality had authority to administer … S Ct 2488). Insofar as the municipality expended its own funds for construction contracts for public projects, the …
https://www.osc.ny.gov/legal-opinions/opinion-91-52State Agencies Bulletin No. 2290
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2024 CSEA ISU Uniform Maintenance … (see GOER memorandum for a list of eligible titles) and is required to wear a uniform on a daily basis in their … The purpose of this bulletin is to provide agency instructions for processing the 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2290-2024-csea-work-related-clothing-allowance-and-2024-uniform-maintenanceState Agencies Bulletin No. 2388
… is to provide agency instructions for processing the 2025 CSEA ISU Uniform Maintenance Allowance and 2025 CSEA ISU Work-Related Clothing Allowance. Affected … Office of Employee Relations (OER) memorandum dated 10/15/2025 provide for a Uniform Maintenance Allowance and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2388-2025-csea-work-related-clothing-allowance-and-2025-uniform-maintenanceLead Service Line Replacement Program and Lead Service Line Inventory
… To determine whether the Department of Health (DOH) is administering and monitoring the Lead Service Line … and being used by municipalities effectively and only for allowed purposes, and whether the water utility inventory is completed accurately and on time. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryOpinion 90-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … EMPLOYEES -- Retirement Benefits (equitable distribution of benefits in matrimonial actions) DOMESTIC RELATIONS LAW, … Concerning the procedures for the equitable distribution of retirement benefits payable from the New York State and …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 2006-5
… the opinion. LOCAL LAWS -- Compensation (mid-term decrease for elected town officers) -- Referendum Requirements … salary of an elective officer during his term of office is subject to a mandatory referendum, we concluded that … as follows: Reduction of the salary of an elected Town official during his term of office cannot be accomplished by …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 88-76
… moneys appropriated by a village to a village public library must be credited to the library fund and not to the village general fund. EDUCATION … §11: Moneys donated by private persons to a village public library may be invested by the library trustees in … the investment of moneys appropriated by the village for library purposes is credited to the library fund …
https://www.osc.ny.gov/legal-opinions/opinion-88-76State Agencies Bulletin No. 1348
… use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2014. … employee’s taxable gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1348-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 2002-17
… 392 NYS2d 482). The political subdivision may allow an agent to perform coordination and supervision functions on behalf of the political subdivision; however, the agent may not be one of the prime contractors (see General …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17XVI.4.A Cash and Investments – XVI. Financial Reporting
… holdings. The three major policy issues relating to deposits and investments are: Footnote disclosure of … concentration of credit risk, interest rate risk, and foreign currency risk that have been formally adopted for the … disclose the investments' types, the reported amounts, and how the investments are held as defined above. Investments in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsAnnual Financial Report
… instructions please refer to the Interactive User Manual in the Applications Resources section of this webpage. You … Financial Reporting Changes (Effective Fiscal Years Ending in 2023) [.pdf] Financial Statements Municipalities that … separately. Fire contributions are to be accounted for in the new code 9016.8 – Fire Retirement – Employee Benefits. …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportAccounts Payable Advisory No. 44
… receiving ePayments will receive them faster and in a more secure manner and the State will reduce its costs associated …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-payments2018 Financial Condition Report – 2018 Financial Condition Report
… an overview of the financial condition of New York State. It presents selected financial, economic, and demographic … an overview of the financial condition of New York State It presents selected financial economic and demographic …
https://www.osc.ny.gov/reports/finance/2018-fcr