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Division of Housing and Community Renewal Bulletin No. DH-134
… Purpose: The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2023 and April … The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSCs automatic processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-134-april-2023-and-april-2024-retroactive-increasesOpinion 2005-4
… into an employee benefit accrued liability reserve fund) MUNICIPAL FUNDS -- Unemployment Insurance Reserve Funds … transfer from unemployment insurance reserve fund) GENERAL MUNICIPAL LAW §§6-m, 6-p; EDUCATION LAW §§1804(6)(c), 1951: A … to the permissive referendum requirements of General Municipal Law §6-p for the transfer of monies from an …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Opinion 91-52
… regarding a proposed local law which would establish a "county residents job policy" for county contracts. In pertinent part, the proposal would require any bidder on a county construction project to certify that (1) at least 50% … Concerning a proposed local law which would establish a county residents job policy for county contracts …
https://www.osc.ny.gov/legal-opinions/opinion-91-52State Agencies Bulletin No. 2290
… part-time employees must have worked at least twenty (20) hours per week to be eligible. Employees who otherwise … part-time employees must have worked at least twenty (20) hours per week to be eligible. Employees who otherwise … $82.00 – part-time employees who work at least 20 hours per week To pay the 2024 CSEA ISU Work-Related …
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
… Objectives To determine whether the Department of Health (DOH) is administering and monitoring the Lead … the Program Lead service lines present a significant risk of lead contamination in drinking water. High levels of lead in drinking water can cause serious health effects in …
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 … Concerning the procedures for the equitable distribution of retirement benefits payable …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 2006-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … law subject to mandatory referendum) TOWN LAW §27(1); MUNICIPAL HOME RULE LAW §23(2)(e): A town board may reduce … for not more than one fiscal year (Town Law §27[1]; Municipal Home Rule Law §24[2][h]; see, e.g., 1981 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 88-76
… regard to the requirements of reports submitted to that agency. April 12, 1988 Village of Tarrytown …
https://www.osc.ny.gov/legal-opinions/opinion-88-76State Agencies Bulletin No. 1348
… the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll … Immediately Background Personal Use of Employer Provided Vehicle and Chauffeur Services are fringe benefits. Per the … report the value of personal use of an employer-provided vehicle and personal use of employer-provided chauffeur …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1348-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 2002-17
… shall be awarded by the appropriate officer, board or agency of a political subdivision or district therein to the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17XVI.4.A Cash and Investments – XVI. Financial Reporting
… 40 – Deposit and Investment Risk Disclosures (an amendment of GASB Statement No. 3) (GASB Codification Section C20 – … the State. Bank deposits may be under the joint custody of the State Comptroller and the Commissioner of Taxation and Finance or under the sole custody of a …
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
… Agencies to pay vendors electronically (ePayments). In addition, agency-specific contracts, property leases and contracts originating in the Grants Gateway may also require vendors to accept … should confirm whether: (i) agency staff selected a location with an ACH payment method on purchase orders and/or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-payments2018 Financial Condition Report – 2018 Financial Condition Report
… could threaten the State’s ability to maintain essential services. I will continue to report on the fiscal impacts of … speak out in defense of our State’s budgetary interests in Washington. Read More About this Report This report provides …
https://www.osc.ny.gov/reports/finance/2018-fcrPayServ
… & Calculators AC 230 Worksheet - Job Aide AC 230 Worksheet Balance of Contract Worksheet - Administration Balance of Contract Worksheet - Institution Anniversary Date …
https://www.osc.ny.gov/state-agencies/payroll/job-aids/payservPatchogue-Medford Union Free School District – Budget Review (B7-14-2)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2Greene County – Court and Trust Funds (2014M-294)
… foreclosures. Also, in certain circumstances, funds from estates are entrusted to the Treasurer for safekeeping by …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Patchogue-Medford Union Free School District – Budget Review (B7-16-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the District’s tentative budget for the 2016-17 fiscal year are reasonable. Background … revenue and expenditure projections in the tentative budget are reasonable. The District’s tentative budget for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1Madrid-Waddington Central School District – Financial Condition (2015M-347)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … the source of funds in the debt service fund and return to the general fund any amount that is not statutorily required to be in the debt service fund. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347