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State Agencies Bulletin No. 2014
… Security Performance Advances and provide instructions for payments not processed automatically. Affected Employees … and BU91 Background The following Chapter Laws provide for payment of performance advances on April 1 to eligible … and Police Benevolent Association, Inc. (NYSCOPBA) for interest arbitration eligible members of the Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2014-april-2022-security-performance-advancesOpinion 91-19
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties … gift by a fire company to the fire district. This is in response to your letter concerning firefighting equipment … with moneys it received from a criminal defendant in an arson case as part of a plea bargaining arrangement. …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 90-2
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Contracts (with town library by … residents, or may grant moneys to the town library. We are in receipt of your letter asking whether a village may … entity under such terms and conditions as may be stated in the contract. Since section 256 authorizes a village to …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 88-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … WORKERS' COMPENSATION -- Self-Insurance (reimbursement of sheriff's personnel account for General Municipal Law, … benefits must be appropriated for personnel expenses of the sheriffs department …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 96-20
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (abolishment in village) REFERENDUM -- Permissive (need for when … LAW, §8-800: A village police department established in 1970 by a resolution of the village board adopted pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Opinion 93-16
… VOLUNTEER FIREFIGHTERS -- Service Award Program (credit for activities performed by local government employees during … AND PHRASES -- "Regularly Assigned Work Periods" (meaning for purposes of General Municipal Law, §217[f]) GENERAL … may not earn credit under a service award program for responding to fire alarms during their "regularly …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 94-6
… for materials or services to be furnished or used in connection with any project". Section 36 does not distinguish …
https://www.osc.ny.gov/legal-opinions/opinion-94-6SUNY Bulletin No. SU-376
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the July 2025 Increase to Location Pay and Location Mid-Hudson Pay and provide … and Location Mid-Hudson Pay. Effective Dates: The increase to Location Pay and Location Mid-Hudson Pay will be paid with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-376-july-2025-increase-location-pay-and-location-mid-hudsonVillage of Manlius – Financial Reports (2025M-89)
… AFRs as of September 22, 2025, and also to review activity in liability accounts related to developer deposits back to … at year-end and did not ensure the Village filed an AFR in accordance with New York State General Municipal Law. The … throughout the fiscal year and make budget modifications in a timely manner. For example, six months after the end of …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Town of Hornellsville – Financial Management (2025M-102)
… increased real property taxes by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board … town-wide (TW) funds’ 2025 budgeted appropriations. In addition, the Board did not treat taxpayers equitably … TW funds instead of the town-outside-village (TOV) funds in calendar years 2022 through 2024. As a result, there is an …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102State Comptroller DiNapoli Releases Municipal & School Audits
… and certain revenues and expenditures were not reported in the annual financial report. Of the 20 journal entries … six were not supported and eight were not recorded in a timely manner. In addition, no one independently reviewed and approved …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0NY State Comptroller DiNapoli Calls on Companies to Adopt Better Workers' Rights Policies
… as increase their training, skills and productivity. It’s in the companies’ own interests, and in the long-term interests of shareholders, to ensure workers … to more of the country’s major employers, as reflected in the New York City Retirement Systems’ agreement with Apple …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-calls-companies-adopt-better-workers-rights-policiesState Comptroller DiNapoli Releases Municipal Audits
… The board also did not audit district claims prior to payment and conduct an annual audit of the treasurer’s … Town officials did not always use a competitive process to procure goods and services. Officials did not develop … In addition, the board did not treat taxpayers equitably when budgeting for and allocating certain revenues and …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0Town of Knox – Transparency of Fiscal Activities (S9-25-30)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 and provided essential services to the … financial records and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/24/town-knox-transparency-fiscal-activities-s9-25-30Opinion 89-3
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Purchases through County … or substantially vary from the State contract. This is in reply to your inquiry concerning a purchase of equipment … clause allowing political subdivisions to participate in the contract award. You state that the State contract, as …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Opinion 99-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … WORDS AND PHRASES -- "Expected Useful Life" (for purpose of the maximum term of energy performance contracts) BONDS … Whether the maximum term of an energy performance contract to be entered into by a …
https://www.osc.ny.gov/legal-opinions/opinion-99-10VendRep System Guide for Office of the State Comptroller Bureau of Contracts Users
… Welcome to the New York State VendRep System The VendRep System is a web-based application for the creation, completion, certification, and review of electronic versions of Vendor Responsibility … The VendRep System is a webbased application for the creation …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-office-state-comptroller-bureau-contracts-usersState Agencies Bulletin No. 1269
… and provide instructions for reporting this information in the New York State Payroll System (PayServ) for tax year … fringe benefits are taxable income that must be included in the employee’s taxable gross wages. This income is … Regulations. Agencies should have an established process in place requiring employees to substantiate their business …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-useCUNY Bulletin No. CU-207
… Purpose To explain the procedures for processing summer payments for CUNY faculty who have been awarded a research grant. … be reimbursed by the CUNY Research Foundation (CUNY RF) for research work performed. The payment is processed through … This bulletin explains the procedures for processing summer payments for CUNY faculty who have been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-207-grant-payments-summer-researchState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. School Districts - Lead In Water: Testing and Reporting (Statewide) Auditors assessed … or implemented needed remediation to reduce lead exposure in all potable water outlets as required by state law and DOH … plan, only one had a complete remedial action plan in place, and just one reported testing results to all …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits