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Opinion 88-61
… A taxpayer may not satisfy the burden of proving timely payment by producing a certificate of mailing of the U.S. Postal Service which is dated by postmark with a date on or before the last day for the payment of taxes … of mailing of the U.S. Postal Service postmarked with the date of the last day for the payment of school taxes without …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 99-2
… Requiring Bidding (purchase of materials and supplies for construction work performed by municipal employees) -- Municipal Employees (use of for construction as exception to competitive bidding) STREETS … salt storage shed. Purchases of materials and supplies for the work would be subject to competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 2001-8
… p 400, construing analogous provisions of Town Law §184[6]; see also 22 Opns St Comp, 1966, p 142; 12 Opns St Comp, … or for the portion of the district not included in any zone. The notice of the public hearing must specify the … No. 90-25, p 58; 1976 Opns St Comp No. 76-524, unreported; 6 Opns St Comp, 1950, p 85; 5 Opns St Comp 1949, p 371). In …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8English Language Learners Programs
… Access to and Enrollment in Early Learning Programs, Advanced Coursework, and Dual Credit Programs . Accessed …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsImplementation of the Dignity for All Students Act
… Purpose To determine whether the New York City Department of Education (DOE) is ensuring that Dignity for All Students … properly and investigated timely. Our audit scope covered the period from July 1, 2015 through June 28, 2018. We also … To determine whether the New York City Department of Education is ensuring that …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actState Agencies Bulletin No. 1921
… and the Police Benevolent Association of New York State, Inc (PBA), provides for the change in the calculation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingState Comptroller DiNapoli Releases Municipal and School Audits
… the deficits in the water and wastewater funds. The 2026 budget includes a proposed tax levy increase of $198,675 …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Audits
… Insurance Program – EmblemHealth Plan, Inc. – Overpayments for Services Requiring Coordination of Benefits (2022-S-27) … EmblemHealth Plan, Inc. (Emblem) to process and pay claims for services on behalf of the New York State Dental Insurance … companies use a process called coordination of benefits for paying health care claims when an individual is covered …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsPower of Attorney
… Overview The NYSLRS Special Durable Power of Attorney (POA) document allows someone else, referred to … benefit transactions. You may choose to designate a power of attorney in case of emergency, hospitalization or unexpected illness, but keep … Power of attorney allows someone else to act on your behalf NYSLRS …
https://www.osc.ny.gov/retirement/members/power-attorneyOpinion 99-5
… -- Contracts (by school district with cooperative library system) SCHOOL DISTRICTS -- Library Appropriation (authority to contract with cooperative library system) -- Powers and Duties (authority to contract … Concerning a proposed contract for library services between a school district and a cooperative …
https://www.osc.ny.gov/legal-opinions/opinion-99-5VI.1.A Budgetary Chartstrings – VI. Budgets
… a numeric range from 0000 to 9999 for its use. The first 200 codes in the range are reserved for “budgetary only” … considered a statewide chartfield and has been configured under the SHARE SetID. This means all agencies will be able … Bill Copy level or Sub Program values are not duplicated under a common Statewide Concept Major Program, these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … enforcement officer failed to compare the money received for building permits with the permits actually issued. … The board has established adequate internal controls for processing over-the-counter cash receipts to ensure that …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-311
… with an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip), or Leave of … Absence and an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip) or Leave of … Absence and an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip), or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-311-december-2022-uniform-and-equipment-uniform-allowance-andState Agencies Bulletin No. 2149
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023 PEF Retroactive Salary Increase and provide instructions … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2023 PEF Retroactive Salary Increase and provide instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2149-april-2023-public-employees-federation-pef-retroactive-salary-increaseState Agencies Bulletin No. 2165
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the PEF Non-Pensionable Lump Sum Payment and to provide … The purpose of this bulletin is to inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2165-public-employees-federation-pef-2023-non-pensionable-lump-sum-paymentOpinion 88-55
… to make and file in the county clerk's office, where the certificate of incorporation is filed a verified certificate, stating the names of the directors and officers … in any business other than that set forth in its certificate of incorporation." (Not-For-Profit-Corporation …
https://www.osc.ny.gov/legal-opinions/opinion-88-55State Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. … risk that the district’s IT data and components will be lost or misused and that the district will not be able to …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2State Agencies Bulletin No. 2053
… review. Effective Dates Pay Cycle/Pay Period Type 2021 Payment Effective Date 2022 Payment Effective Date Check Date Institution/ Lag 03/25/2021 … 1004, 2222, 7777, 19XX, 20XX, XX10, or 1000. Inc Code Req Review – if the increment code on the employee’s Job Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2053-april-2021-and-2022-civil-service-employees-association-cseaComptroller DiNapoli Releases Municipal Audits
… , Greene County , Hewlett Bay Fire District , Long Lake Fire District No. 1 , Town of Milford , New Woodstock … the board has not adopted a comprehensive IT policy. Long Lake Fire District No. 1 – Controls Over Financial Activities … Town of Broome Candor Fire District FD Co of Clinton Ind Dev Agency Dutchess Co Genesee Co …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1VIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Interagency billing is a process that allows agencies to bill each other, settling bills without the need for a paper check and using accounting entries only. … Payable module with the Billing Agency as the vendor to be paid and the Billed Agency as the business unit (BU) on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billing