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State Agencies Bulletin No. 951
… record update process and provide data entry instructions for entering SRA and TDA deductions. Background Pursuant to … regular annual contribution amount will remain at $16,500 for 2010. An additional deferment is available to employees … in addition to their regular contribution amount for a combined total contribution limit of $22,000 in 2010. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/951-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaHow to Make a Vendor Responsibility Determination
… than satisfactory performances, early contract termination for cause, contract abandonment, court determinations of … control and consumer satisfaction measures, especially for human services contracts. Obtaining a list of … doesn’t make available a list of non-responsible vendors for State contracting entities. However, we will provide you, …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationOpinion 89-20
… of ethics, but has not established specific procedures for submitting questions to this board. On behalf of the fire … school district to adopt a code of ethics setting forth for the guidance of its officers and employees the standards … are authorized, but not required, to adopt codes of ethics for the guidance of fire district officers and employees. …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Opinion 89-45
… LOCAL LAWS -- Compensation (fixed amount plus hourly rate for attorney employed as counsel to zoning board of appeals) … or employee, and is not necessarily limited to fixed salary (see, e.g., 1989 Opns St Comp No. 89-27, p 63). … of appeals from being paid compensation other than a fixed salary (19 Opns St Comp, 1963, p 108). However, with certain …
https://www.osc.ny.gov/legal-opinions/opinion-89-45City of Yonkers – Budget Review (B24-6-6)
… and expenditure projections in the City’s proposed budget for the 2024-25 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6DiNapoli: More State Involvement Needed to Address Local Emergency Medical Services Challenges
… providing emergency medical services (EMS), amid a drop in EMS workers and inadequate funding, but more state action … the state are facing staff shortages and funding issues in their effort to ensure these services are available. The … areas of need is the lack of reliable statewide data on critical metrics such as ambulance response times, dropped …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-more-state-involvement-needed-address-local-emergency-medical-services-challengesXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… resulting from the preparation of a tangible capital asset for an alternative use Obligations for pollution remediation that result from other-than-normal … to consider include inflation or deflation; other price increases/decreases, technological changes; changes in legal …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… reports of its real estate holdings, and has sold several for as little as $1 with insufficient information about the … explaining the economic benefits to New York’s taxpayers for sales of properties below their fair market value.” ESD … also requires public authorities to dispose of properties for fair market value, with exceptions. When proposing …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowEDSS - General Help for All Transactions
… the Resubmit button to return your transaction to OSC for review. What if I get an email notification that my … Cancel the transaction (it will not be returned to OSC for audit). You can do this by selecting “Delete” on the … documentation on the “Attach” page and “Resubmit” to OSC for review. The status will return to In Progress (OSC) once …
https://www.osc.ny.gov/state-agencies/contracts/edss-general-help-all-transactionsState Comptroller DiNapoli Releases Municipal & School Audits
… occur. The clerk-treasurer also did not properly account for three bank account balances totaling $1.1 million on May … The supervisor also did not provide the board with records for the annual audit, as required. Had the accounting records … to the court and then delivered to the county treasurer for safekeeping. Together, the treasurer, county clerk and …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsVillage of Hudson Falls – Information Technology (2025M-10)
… on its IT systems (including its IT assets and network) for Internet access and email, and to maintain various … such as financial and personnel records and evidence files for the police department, that may contain personal, private … Village pays two outside IT vendors to provide IT services for the Village, including managing IT support, monitoring …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Town of Wawayanda – Financial Operations (2024M-160)
… budget officer. The Supervisor is responsible for ensuring that day-to-day financial activities are … The Town’s 2023 appropriations totaled $5.9 million for all funds and the surplus fund balance at the end of 2023 … adequate oversight. The Board adopted unrealistic budgets. For example, the Board continuously adopted budgets that …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Agencies Bulletin No. 2354
… Voluntary Overtime Differential for eligible employees at DOCCS. Affected Employees: Employees in the Security … weekend shift that begins and ends between the hours of 6:45am Friday to 11 pm Sunday for an 8-hour shift, or 6:45am … OWD will automatically pay employees at a rate of $100.00 per unit. Also, the Earnings Begin and End Date of each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2354-new-weekend-voluntary-overtime-differential-eligible-employeesDiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… revenues and savings from the lower cost of services for asylum seekers,” DiNapoli said. “Employment and tax … This is exemplified by the surplus amount used each year for prepayments, which has declined from $6.1 billion in FY … the budget in coming years. DiNapoli’s report notes that for the fifth year in a row, the city collected over $3.5 …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growOpinion 96-4
… of proceeds of sale of village property to third party for benefit of village) MUNICIPAL FUNDS -- Budget Procedures … of proceeds of sale of village property to third party for benefit of village) REAL PROPERTY -- Sale (payment of … and "unanticipated revenue losses", and to mitigate tax increases in excess of five percent. In addition, General …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 91-1
… LOCAL LAWS -- Competitive Bidding (cannot create exception for public work under county contract) -- Preemption … COOPERATION -- Competitive Bidding (cooperative bidding for public work) PUBLIC CONTRACTS -- Purchases Through County or State (exception not applicable to contracts for public work) GENERAL MUNICIPAL LAW, §§103, 119-o; …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Opinion 89-18
… training) TOWN ASSESSOR -- Training (reimbursement for wages lost from regular job) TOWNS -- Powers and Duties … is in dispute. It is well-established that payments of salary which have been made by a municipality in excess of … the officer to agree to repayment through deductions from salary may be limited, to some extent, by public policy …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Town of Elmira – Audit Follow-Up (2015M-226-F)
… an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $3.6 million. Results of …
https://www.osc.ny.gov/local-government/audits/town/2016/11/04/town-elmira-audit-follow-2015m-226-fRetirement System Membership – En-Con Police Officers Plan
… Police officers and paid firefighters working for employers that participate in the New York State and … 31, 1986. … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b …
https://www.osc.ny.gov/retirement/publications/1822/retirement-system-membershipLocal Government Financial Data Release Dates
… Financial Data (year following fiscal year) Villages March 31 School Districts March 31 Towns September 30 Counties September 30 Cities …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-dates