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Opinion 88-50
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (use … storage tank) GENERAL MUNICIPAL LAW, §6-c: Whether moneys in a capital reserve fund may be expended to fix dents and … a water storage tank depends on whether the work is more in the nature of rebuilding or completely overhauling than …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 95-17
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 92-39
… opinion. ELECTIONS -- Improvement Districts (eligibility to vote) IMPROVEMENT DISTRICTS -- Establishment (eligibility of non-property owners to vote in election on establishment) -- Referendum … to establish a water district or sewer district pursuant to Town Law, §209-e. You also request clarification …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Essential Plan – Federal Funding and New York
… health plan,” as authorized by the Affordable Care Act ; in New York, this is known as the Essential Plan (EP). The EP … the poverty level (approximately $37,650 for an individual in 2024) that are not eligible for Medicaid, Child Health … insurance coverage from Medicaid to the EP, which resulted in a significant increase in coverage in 2025. As of March …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planCredit for Previous or Military Service – En-Con Police Officers Plan
… credit for your previous public employment or military service. It is very important that you claim all the service … previous service may be lost or destroyed with the passage of time. Please note that certain types of credit listed … and the cost, if any, please send us a copy of your Certificate of Release or Discharge from Active Duty (DD-214) …
https://www.osc.ny.gov/retirement/publications/1822/credit-previous-or-military-serviceLump Sum Payments – Enhanced Reporting
… Lump sum payments must be reported in the month they were earned using the appropriate earnings … payment for up to 30 unused vacation days can be included in the calculation of their pension benefit. Lump Sum … reported earnings. Ensure allowable payments are included in their Final Average Earnings (FAE) calculation. Determine …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsState Agencies Bulletin No. P-947
Revision to Bulletin P-946 Professional Leave Payment for Employees in PS&T
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-947.pdfState Agencies Bulletin No. P-606
4/1/89 Sal Incr for Employees in 02, 03, 04, 47 NG Units
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-606.pdfState Agencies Bulletin No. P-648
4/1/90 Sal Incr for Employees in 02, 03, 04, 47 NG Units
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-648.pdfFinancial Outlook for the Metropolitan Transportation Authority, September 2019
The Metropolitan Transportation Authority (MTA) is facing its greatest challenge in decades.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2020.pdfParticipating Employers
A list of the New York State public employers that participate in NYSLRS.
https://www.osc.ny.gov/files/retirement/employers/pdf/participating-employers.pdfNorwich City School District - Fund Balance Management (2018M-198)
Determine whether District officials adequately managed fund balance in the general fund.
https://www.osc.ny.gov/files/local-government/audits/pdf/norwich-198.pdfReport on the State Fiscal Year 2011-12 Executive Budget, February 2011
The Executive Budget makes significant progress in addressing the State’s structural deficit.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2011-12.pdfAn Economic Snaphot of the Bedford-Stuyvesant Neighborhood - September 2017
Bedford-Stuyvesant is one of the many neighborhoods in Brooklyn to experience a resurgence.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2018.pdfFacility Planning Bureau Project Review (Follow-Up)
… and administration buildings, bus/maintenance garages, public school libraries, storage buildings/sheds, press …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followDiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… face some dire choices in 2021 if the federal government does not deliver direct aid to state and local governments … face some dire choices in 2021 if the federal government does not deliver direct aid to state and local governments …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefVIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transactions are used to adjust accounting entries for payment vouchers that have been posted in SFS regardless of payment status. The Office of the State Comptroller Bureau of … transactions are used to adjust accounting entries for payment vouchers that have been posted in SFS regardless of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersRoosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… Purpose of Audit The purpose of our audit was to determine whether District officials used … The Roosevelt Fire District is located in the Town of Hempstead in Nassau County. The District is governed by … The purpose of our audit was to determine whether District officials used …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… initial audit report, Oversight of Persons Convicted of Driving While Intoxicated ( 2015-N-2 ). Background In New … Department of Probation: Oversight of Persons Convicted of Driving While Intoxicated (Follow-Up) ( 2016-F-30 ) … our initial audit report Oversight of Persons Convicted of Driving While Intoxicated …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-persons-convicted-driving-while-intoxicated-followComptroller DiNapoli Releases State Audits
… Licensing (Follow-Up) (2015-F-13) An initial report issued in June 2013, determined that the majority of MTA bus drivers … an estimated 8,400 passengers on a total of 38 days. In addition, the MTA did not always maintain complete … that outdated medical forms were used to certify drivers. In a follow-up report, auditors found MTA officials have made …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-state-audits