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Opinion 92-50
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Award (preference to … of this amendment is to stimulate the local economy. In 1991 Opns St Comp No. 91-52, p 141, we addressed, inter … that bidder is not the lowest responsible bidder, would be in conflict with the requirement in General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 97-13
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … taken during the suspension. A volunteer firefighter in a fire district fire department may not be granted points … commissioners. You ask whether a volunteer firefighter in a fire district fire department may earn points toward a …
https://www.osc.ny.gov/legal-opinions/opinion-97-13IX.6.D HHS Payment Management System – IX. Federal Grants
… corresponding disbursements to the appropriate account(s) in PMS. In order to receive funds through PMS, each agency is … based on the project’s accounts receivable balance in SFS. For those state agencies that must receive permission …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemManual Reporting – Enhanced Reporting
… a NYSLRS ID for these employees, the Enrollment Dashboard in Retirement Online should be used to hire (not enroll) them … manually, each employee you report will be listed in the report details. You can scroll or search through the … page is where you enter an employee’s monthly data. In the Employee Summary section, you enter an employee’s days …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingMitigation for Extreme Weather Conditions and Flooding
… storm surges, flooding, and, in the longer term, rising sea levels. Severe winter weather can create hazardous travel …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/mitigation-extreme-weather-conditions-and-floodingState Agencies Bulletin No. 2170
… of this bulletin is to provide agencies with the 2023 calendar year-end procedures for taxable travel … of this bulletin is to provide agencies with the 2023 calendar yearend procedures for taxable travel reimbursement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2170-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2177
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2023 SSU Uniform Cleaning and Maintenance Allowance. … The purpose of this bulletin is to provide agency instructions for processing the 2023 SSU Uniform Cleaning and Maintenance Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2177-2023-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestOversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… the Public Housing Modernization Program (Program). In addition, the audit determined whether Program-funded … development of affordable low- and moderate-income housing in New York State. HTFC provides loans and grants to finance … while HTFC disburses the Program funds. Since inception in 1980, about $308 million in State funding has been awarded …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse
… the U.S. Department of Housing and Urban Development point-in-time count for New York State, for a specific day in January, homeless individuals numbered 92,091 for 2019, … year (CY) 2020, Local Districts submitted $2.1 billion in gross claims, with claims of $1.6 billion for CY 2017, $2 …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuseControls Over Capital Improvements at City-Owned Homeless Shelters
… whether the New York City Department of Homeless Services (DHS) has appropriate oversight and adequate controls over the … July 1, 2013 through December 16, 2019. About the Program DHS, an administrative unit of the New York City Department … renovations, and purchases of furnishings or equipment. DHS officials advised us that each project is prioritized …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersVirtual Currency Licensing
… conduct within financial institutions licensed to operate in the State. DFS supervises and regulates the activities of … For this report, we reviewed a list provided by DFS in October 2022 that contained 22 active virtual currency licensees. In June 2015, DFS issued NYCRR Title 23, Part 200 (Part 200) …
https://www.osc.ny.gov/state-agencies/audits/2024/01/02/virtual-currency-licensingState Agencies Bulletin No. 2384
… of this bulletin is to provide agencies with the 2025 calendar year-end procedures for taxable travel … of this bulletin is to provide agencies with the 2025 calendar yearend procedures for taxable travel reimbursement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2384-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2390
… Maintenance Allowance. Affected Employees: All employees in the Division of Military and Naval Affairs – BU47 who meet … Uniform Maintenance Allowance may be processed beginning in Administration Pay Period 18L, paychecks dated 12/17/2025. Eligibility Criteria: Employees in Bargaining Unit 47 on 10/01/2025 are eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2390-2025-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 2283
… of this bulletin is to provide agencies with the 2024 calendar year-end procedures for taxable travel … of this bulletin is to provide agencies with the 2024 calendar yearend procedures for taxable travel reimbursement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2283-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2292
… Maintenance Allowance. Affected Employees: All employees in the Division of Military and Naval Affairs – BU47 who meet … Uniform Maintenance Allowance may be processed beginning in Administration Pay Period 18L, paychecks dated 12/18/2024. Eligibility Criteria: Employees in Bargaining Unit 47 on 10/01/2024 are eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2292-2024-uniform-maintenance-allowance-employees-division-military-andSUNY Bulletin No. SU-362
… not processed automatically. Affected Employees: Employees in PSNU – BU08 positions who meet the eligibility criteria … of New York and UUP, provides for a July 2024 increase in Location Pay and Location Mid-Hudson Pay. Effective Dates: … Pay will be paid with an effective date of 07/04/2024 in the Administration check date of 07/31/2024. Eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-362-july-2024-increase-location-pay-and-location-mid-hudsonNYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… have explained how they will address the risks that rising sea levels and extreme weather pose to coastal refineries, …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryState Comptroller DiNapoli Releases School Audits
… District and the Williamsville Central School District . “In an era of limited resources and increased accountability, … budget process to help ensure fund balance is maintained in accordance with statutory requirements and reserves … an average of almost $2.2 million as a financing source in the district’s annual budgets. However, because the …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… between recorded cash balances and adjusted bank balances, in part, because she did not perform bank reconciliations in an accurate manner. As of December 31, 2023, three bank … account cash balances totaling $105,091 were not included in the accounting records and the remaining three bank …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… value of $419,538 (87 percent) were not included in the District’s inventory list. In addition, we selected 50 assets with a combined … of $233,9451 to locate them to confirm that they were in the District’s possession and properly tagged. While we …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23