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Opinion 90-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … LAW, §§110, 410: Certain pension benefits payable by the State and Local Retirement Systems constitute marital … of retirement benefits payable from the New York State and Local Retirement Systems (hereinafter referred to …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 2006-5
… of elected officials, we have concluded in previous opinions that a town board, pursuant to the authority in Town … see also 1991 Op Atty Gen No. I 91-40). In these opinions, we noted that section 27(1) contains no local law … see Municipal Home Rule Law §10[1][ii][a][1]). Since these opinions were rendered, however, there has been a judicial …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 88-76
… on Open Government since that body is authorized to issue advisory opinions interpreting the provisions of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 2002-17
… project. 1 Article 5-A of the General Municipal Law (§100 et seq .) contains competitive bidding requirements for … of Oneida , supra ; see also Construction Contractors Ass'n v Board of Trustees, Orange County Community College , 149 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17XVI.4.A Cash and Investments – XVI. Financial Reporting
… Policy References: GASB Statement No. 40 – Deposit and Investment Risk Disclosures (an amendment of GASB Statement No. 3) (GASB Codification Section C20 – Cash … Section I50 – Investments ) most recently updated by GASB Statement No. 72 - Fair Value Measurement and Applicatio n …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsLead Service Line Replacement Program and Lead Service Line Inventory
… (DOH) is administering and monitoring the Lead Service Line Replacement Program to ensure funds are allocated … Law (Law), requiring DOH to implement a Lead Service Line Replacement Program (Program) to provide municipalities … the federal Bipartisan Infrastructure Law for lead service line inventory and replacement projects. In 2023, New York …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryState 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-maintenanceState Agencies Bulletin No. 1348
… vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2014. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1348-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2290
… on a daily basis in their performance of their job; and Does not receive a regular uniform service; and Has … OER memorandum for a list of eligible titles); and • Does not receive work related clothing; and • Has completed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2290-2024-csea-work-related-clothing-allowance-and-2024-uniform-maintenanceAnnual 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-reportUnified Court System Bulletin No. UCS-319.1
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3191-retroactive-april-2022-ucs-sled-payment-increaseComptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … fund appropriations by $7.3 million (9 percent) resulting in combined operating surpluses totaling $6.4 million. …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 1067
… Is on the payroll March 31, 2011 (Active, on Paid Leave of Absence, or a Military Stipend Leave) in a BU05 … service, paid Military Leave and Sick Leave at Half Pay) or time on Workers’ Compensation Leave or Military Leave … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1067-april-2011-public-employees-federation-pef-longevity-lump-sum-paymentState Agencies Bulletin No. 1647
… not processed automatically Affected Employees Employees in the following bargaining units who meet the eligibility … provided the increase to minimum wage did not result in a wage increase higher than the negotiated increase. These … 600 or 800) Employees with a Pay Basis Code of ANN who are in a traineeship (Grade 800) Employees with a Pay Basis Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1647-april-2018-civil-service-employees-association-csea-2-salary-increaseState Agencies Bulletin No. 1648
… Employees in the Professional, Scientific and Technical Services Unit – BU05 who meet the eligibility criteria …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1648-april-2018-public-employees-federation-pef-2-salary-increaseDivision of Housing and Community Renewal Bulletin No. DH-108.1
… supersedes Payroll Bulletin No. DH-108 . This bulletin is superseded by Payroll Bulletin No. DH-108.2 . Purpose The purpose of this bulletin is to inform the Division of Housing and Community Renewal of … Code of ANN who are in an NS position (Grade 600) which is equated to a grade (Grade 001-032). Employees with a Comp …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-1081-april-2020-district-council-37-dc-37-retroactive-2State Agencies Bulletin No. 2120
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … employees based on the 2022 Salary Schedule (currently in effect). Effective Dates The April 2023 CSEA Performance … Eligibility Criteria Performance Advance Employees in graded positions (Grade 001-025) and NS positions (Grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2120-april-2023-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 2123
… not processed automatically. Affected Employees: Employees in the Professional, Scientific, and Technical Services Unit … advances on April 1 to eligible PEF employees. Employees in Teaching and Research Center Nursing titles at SUNY Stony … Eligibility Criteria: Performance Advance Employees in graded positions (Grade 001-037) and NS positions (Grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2123-april-2023-public-employees-federation-pef-performance-advancesDivision of Housing and Community Renewal Bulletin No. DH-132
The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSCs automatic processing of the DC 37 NonPensionable Lump Sum Payment and to provide processing instructions for entering the payment for employees not processed automatically or who require an adjustmen
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-132-district-council-37-dc-37-2024-non-pensionable-lumpOther Bulletin No. 65
The purpose of this bulletin is to inform the State University Construction Fund of OSCs automatic processing of the April 2021 and April 2022 SCF MC Retroactive Salary Increases and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-65-april-2021-and-2022-suny-construction-fund-scf-management