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City of Troy – Budget Review (B22-5-7)
… for the years ending December 31, 1993, 1994 and 1995. New York State Local Finance Law requires all municipalities that have been authorized to … deficit obligations are outstanding. Key Findings Based on the results of our review of the 2023 proposed budget, we …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7XI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… of the Budget has established policies and procedures for all state agencies regarding the establishment of DPAs. See …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangementsState Agencies Bulletin No. 2252
… strings due to lapse to a status of Inactive. Job aids have been made available to assist agencies in the updating …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2252-sfs-chartfield-strings-payserv-9132024-9272024-lapse-datesAbout Statement No. 68 – Governmental Accounting Standards Board
Governmental Accounting Standards Board Statement No 68 requires additional details in financial statements including share of net pension liability
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68DiNapoli: State Pension Fund Adds Another $20 Million to Investing in New York Program
… The New York State Common Retirement Fund (Fund) has committed $20 … today. The transaction raises the total commitments of DiNapoli's In-State Private Equity Program (the In-State Program) to …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-state-pension-fund-adds-another-20-million-investing-new-york-programDiNapoli: Allegany County Woman Arrested for Theft of Nearly $30,000 in Pension Checks
… a monthly pension through the New York State and Local Retirement System (NYSLRS). When Burrow’s mother passed away …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-allegany-county-woman-arrested-theft-nearly-30000-pension-checksFormer Village of Candor Mayor Pleads Guilty to Stealing From the Village
… Attorney Kirk Martin and the New York State Police for their partnership in ensuring justice is served in this … accountable those who misuse their public positions for personal gain. I appreciate the work of Comptroller … regularly took cash out of the village’s bank account for his personal use. The withdrawals were recorded as …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-villageIX.10.B Federal Treasury Offset Program (TOP) Background – IX. Federal Grants
… federal grant award funds. When a TOP match occurs, the payment is “offset” against the state’s request for federal … grant funds, thereby reducing that day’s federal grant payment without regard to which state agency is drawing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10b-federal-treasury-offset-program-top-backgroundMember Contributions – Legacy Reporting
… wages for Social Security purposes, are subject to New York State and local income tax and are credited to the … report information about employees through Retirement Online including their earnings the number of days they …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsVillage of Leicester – Financial Management (2025M-7)
… totaled $286,875. The general fund is funded primarily by rental and interest income, real property taxes, State aid … a result, officials maintained unrestricted fund balance in the general and water funds totaling $729,709 and … We encourage the Board to make the CAP available for public review in the Clerk-Treasurer’s office. … The Board …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Opinion 2000-11
… as otherwise provided by law," all appointed officers for which a term of office is not fixed in that section serve … of the superintendent. Memoranda in the bill jacket for chapter 621 of the Laws of 1952 indicate that the intent …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 97-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … disclosure requirements for housing authorities) CONFLICTS OF INTEREST -- Financial Disclosure (applicability to housing …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 2000-23
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE … Ranking Subordinate" (for purposes of General Municipal Law §207-m) GENERAL MUNICIPAL LAW §207-m: If a sergeant, who … Opns St Comp No. 86-23, p 39, concerning the creation of a new highest ranking subordinate position). The holding in …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23State Agencies Bulletin No. 618
… The primary purpose of the work schedule recorded in the payroll system is to ensure accurate calculation of wages for … works less than seven (7) days a week. Similarly, the payroll system will not accommodate accurate reporting for … OSC will correct any work schedules that are found during payroll processing and will notify the agency on the Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/618-automatic-entry-default-work-schedules-pay-basis-codeDiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… frozen all the defendants' known assets including their bank accounts and real estate properties. The alleged victims …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationState Agencies Bulletin No. 819
… or changing employee addresses. Background Employees may have three (3) address types in the payroll system. The Home … advice. The option that is selected on Payroll Data must have a valid address on Personal Data; otherwise the error …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/819-procedures-employee-address-changes-payservOpinion 94 - 23
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Opinion 2006-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 90-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … within its boundaries and to encourage the siting of new hazardous facilities (see Memorandum in Support of Senate Bill No. 8895, enacted as L 1986 ch 812, New York StateLegislative Annual, 1986, pp 339-340). In view of …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 88-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … reduction of benefits) PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (reduction of health insurance benefits) … comply with constitutional equal protection guarantees (NY Const, art I, §11). Therefore, in answer to your first …
https://www.osc.ny.gov/legal-opinions/opinion-88-5