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Opinion 96-21
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of … destroyed or worn-out facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), … the installation of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 97-7
… which were directed by court order to be deposited into the court and trust fund and which have been held beyond … funds which were directed by court order to be deposited into the court and trust fund and that some of these funds … found in many court orders directing that moneys be paid into court, which provides that the moneys may be disbursed …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 91-44
… This opinion represents the views of the Office of the State Comptroller at the time … Whether a member of the board of fire commissioners of a fire district may be …
https://www.osc.ny.gov/legal-opinions/opinion-91-44VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… by an agency that do not need to be applied to a customer AR Item, such as miscellaneous receipts. The process for … receipts that do not need to be applied to an AR Item. Omissions and corrections for Customer IDs cannot be … for Customer ID. A correcting entry can only be done on an AR Deposit using two sequences that net the deposit total to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentDiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… for hackers. In 2013, for example, a water dam in Rye, NY was targeted by foreign attackers who were able to …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersUnified Court System Bulletin No. UCS-287
… meet the eligibility criteria are affected: Union Name BU Court Officers Benevolent Association of Nassau County DR … Ineligible Employees 88 New York City Judicial Staff CT Background Chapter 71 of the Laws of 2018, which … Confidential and Unrepresented employees (BUs 86, 88, CT). Effective Date(s) The Location Pay, Location-Mid Hudson …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-287-april-2020-state-new-york-unified-court-system-ucs-increasesCOVID-19 Pandemic Small Business Recovery Grant Program
… to COVID19 Pandemic Small Business Recovery Grant Program Program eligibility requirements and whether ESD …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programState Comptroller DiNapoli Releases Municipal & School Audits
… documented the results to help provide assurance that one professional service contract totaling approximately $382,000 … As a result, the district may not have received the best price for the goods and services it purchased. Town of … was to assess the Town of Danby’s progress as of May 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsEnforcement of the Mitchell-Lama Surcharge Provisions
… Housing and Community Renewal (DHCR). Our audit focused on the income affidavits submitted for the 2012 calendar year, … recent year for which DHCR had verified affidavits at the time of our audit in 2017. Background The Mitchell-Lama program was created in …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsState Agencies Bulletin No. 1752
… the return is prior to 04/01/2020. Eligible Titles Motor Equipment Mechanic Maintenance Assistant Mechanic Automotive Body … in the calculation of overtime and is not included as salary for retirement purposes. Tax Information If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1752-2019-csea-tool-allowance-paymentState Comptroller DiNapoli Releases Audits
… Services Billed as Inpatient Claims (Follow-Up) (2024-F-26) A recipient’s status in a hospital—inpatient versus …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… parties. The board did not conduct the required annual audit of the clerk’s records. Town of Delhi – Highway … Town Law Section 123. Town of Morehouse – Records and Reports (Hamilton County) The supervisor did not maintain the … for and submitted to the town board. Town of Owego – Water Fund Operations (Tioga County) Town officials did not …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1658
… Purpose To provide agency instructions for processing the 2018 Tool Allowance Payment Affected … required by the State to provide a personal tool inventory for use in the performance of their jobs shall receive an … of Employee Relations (GOER) authorizes the 2018 payment for the period of 04/01/17 through 03/31/18. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1658-2018-csea-tool-allowance-paymentState Agencies Bulletin No. 1600
… employees and submit one journal entry reimbursement for all affected employees using the following Statewide … Acct Code OER01 1120220 24115 10050 50108 For Employees in All Other Payroll Pool Codes SFS Business Unit Dept. Value … be included in the employee’s taxable gross subject to all employment and income taxes. The payment will be reported …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1600-2017-csea-tool-allowance-paymentPreston Fire District – Board Oversight (2025M-87)
… board of fire commissioners is responsible for managing and controlling the fire district’s financial operations by … public funds are managed with accountability, transparency and integrity. This critical function can help maintain public trust, ensure legal compliance and prevent mismanagement, waste and fraud. Adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87State Agencies Bulletin No. 1919
… grade equal to 101-125 the salary is equal to a salary step of the employee’s grade on the effective date based on … will automatically increase the salary to the same salary step on the 04/01/2015 Salary Schedule. If the employee has a … than 6900 or 2222 and the salary is not equal to a salary step of the employee’s grade on the effective date based on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1919-retroactive-salary-increases-agency-police-service-unit-apsuState Agencies Bulletin No. 1739
… Query LQ_049_ARCHIVED_EE_PAYSTUB to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1739-april-2019-managementconfidential-mc-2-salary-increaseDiNapoli: Contribute to a NY 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… more than $1.1 billion in college-related expenses through the program since Jan. 1. “New Yorkers should consider … in a New York 529 College Savings account today and give the gift of savings for higher education this holiday … $5,000 from their New York State taxable income. Married couples filing jointly can deduct up to $10,000 each year. …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-contribute-ny-529-college-savings-account-and-deduct-10000-your-state-taxesDivision of Housing and Community Renewal Bulletin No. DH-83
… Purpose To provide the Division of Housing and Community Renewal instructions for processing the 2016 RRSU Over40 Comp Time II Cash Out. Affected … To provide the Division of Housing and Community Renewal instructions for processing the 2016 RRSU Over40 Comp Time II Cash Out …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-83-2016-rrsu-over40-comp-time-ii-cash-outUnified Court System Bulletin No. UCS-152
… agencies with instructions for submitting the Courts Buyout Incentive Payment. Affected Employees Selected full … annual UCS employees Effective Date(s) The Courts Buyout Incentive Payment will be made in separate checks … payments in the 2009 and 2010 calendar years. The Courts Buyout Incentive Payment is not pensionable and is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-152-unified-court-system-separation-buyout-incentive-payment