Search
State Agencies Bulletin No. 1237
… the Office of Parks, Recreation and Historic Preservation in the following bargaining units who meet the eligibility … 05/08/13 Background Pursuant to a side letter contained in the 2011-2016 Agreements between the State of New York and … Federation (PEF), a lump sum award of $500 will be paid in the first pay period of the fiscal year to employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1237-april-2013-longevity-payment-long-term-seasonal-employeesOpinion 89-4
… (purchase of bonds and notes when town supervisor is director and stockholder of bank); (designation of bank as depository when town supervisor is director and stockholder) GENERAL MUNICIPAL LAW, §§801, … the statute contemplates situations such as where town banks in which the supervisor does not have an interest are …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Identifying Fiscal Cliffs in New York City’s Financial Plan
… This tool has been discontinued and is no longer being … (OSC) examined fiscal years FY 2022 to FY 2026 and created this tool to itemize the City programs that exhibit a decline in funding during this period. This decline, referred to as a “fiscal cliff,” … This dashboard identifies programs and services that face …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planState Agencies Bulletin No. 2347
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2025 … Summer Session in 2025 are affected. Background: Pursuant to CSL Article 8, Title B, Sec 136.2, a teacher working … additional compensation at an hourly rate of pay equal to his/her regular rate of pay when work is performed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2347-procedures-processing-2025-summer-session-payments-institution-teachersState Agencies Bulletin No. 943
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions to agencies for processing … Agency Law Enforcement Services Unit (Bargaining Unit 31) and Security Supervisors Unit (Bargaining Unit 91) Effective … Payments will be made in separate checks for the Uniform and Clothing Allowances dated 12/3/09 (Institution) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/943-2009-uniform-allowance-and-uniform-clothing-allowance-security-employeesState Agencies Bulletin No. 1103
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions to agencies for processing … (Bargaining Unit 21) NYS PBA Inc. (Bargaining Unit 31), and Council 82 Security Supervisors Unit (Bargaining Unit 91) … Payments will be made in separate checks for the Uniform and Clothing Allowances dated 12/1/11 (Institution) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1103-2011-uniform-allowance-and-uniform-clothing-allowance-securityState Comptroller DiNapoli Releases Municipal Audits
… accounted for and deposited timely and intact. However, driving range fees were not remitted to the town … reconciled the daily sales logs to his annual report of driving range fees. Furthermore, the director did not provide … office with documentation to support his annual report of driving range fees. Kenilworth Fire District No. 2 – …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsFinancial Condition and Selected Expenses
… on NYRA races (e.g., on-track, simulcast) totals about $2.3 billion. In November 2006, NYRA filed for bankruptcy due to … Agreement (Agreement), a percentage of Resorts’ Video Lottery Terminal (VLT) revenue is directed to NYRA for … In contrast, depreciation and post-employment benefits are common “operating” costs and are directly related to core …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesOpinion 88-45
… in the opinion. CAPITAL IMPROVEMENTS -- Financing of (bank line of credit unauthorized) LOCAL FINANCE LAW, §§20.00, … the Local Finance Law to borrow by the establishment of a line of credit with a bank but may issue capital notes to the … be permitted to draw against the entire amount of the line all at once or in increments. Interest would be payable …
https://www.osc.ny.gov/legal-opinions/opinion-88-45DiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… the challenges New York’s higher education sector is facing, including a looming enrollment cliff, growing costs of attendance, and rising student debt. The report examines both public and private … as a share of the total population nationally, and is forecast to undergo a precipitous drop beginning in 2025 – …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsSelected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… bridge connections between the states, and, in general, trade and transportation projects that secure the region’s … critical to the New York/New Jersey region’s trade and transportation network. These facilities include … the George Washington Bridge Bus Station, and the World Trade Center (WTC). The PANYNJ has five departments that …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceOpinion 88-14
… AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, … transferred to the general fund. The county may report the money to the State Comptroller as abandoned property, after …
https://www.osc.ny.gov/legal-opinions/opinion-88-14State Agencies Bulletin No. 2164
… The purpose of this bulletin is to notify agencies of the 2023 year end processing schedule for AC-230s (Report of … AC-230 processing and ensure accuracy of W-2 reporting for 2023, agencies must submit AC-230s to OSC in accordance with … Dates: Paychecks issued on or prior to October 25, 2023, are due immediately. Pay Checks Issued On Must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2164-schedule-submitting-2023-year-end-returned-checksDiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… also issued a report on the Staten Island Railway (SIR), a unit of the MTA. Auditors examined whether steps were … system was not in operation system-wide and that the SIR could not document action taken to address three of the … on the platform or near the token booth. In addition, SIR did not have written policies or procedures for …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… (GHG) emissions and helping safeguard the New York Common Retirement Fund’s (Fund) long-term investments. The … About the New York State Common Retirement Fund The New York State Common Retirement Fund is the third largest public pension fund in … GHG emissions and helping safeguard the New York Common Retirement Funds Fund longterm investments …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureMembership Milestones for Police & Fire Retirement System (PFRS) Members
… plan. Select your tier and whether you are in a 20- or 25-year retirement plan from the Contents on the left or scroll down to see how your years of service affect your retirement benefits. For … (Return to Top) Tier 2 & Tier 3 (Article 11) — 25-Year Retirement Plan Tier 3 members: This information …
https://www.osc.ny.gov/retirement/members/membership-milestones-police-fire-retirement-system-pfrs-membersXII.9.H Audit Recoveries – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units for recovering moneys due and owing to the State from contractors. The State … The purpose of this section is to provide guidance to Business Units for recovering moneys due and owing to the State from contractors …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesDiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… collections totaled $36.1 billion through the first half of New York's 2017-18 fiscal year, $386.6 million below the latest projections, largely because of lower than expected personal income tax collections, … and cuts to federal programs combine for a triple threat of budgetary risks," DiNapoli said. "Any federal funding …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksDiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… New York City is using the federal funds it received in the wake of the COVID-19 pandemic to replace revenue … negative economic impacts, similar to other major cities in the country, but it has used them at a faster pace than … the shifting fiscal environment to use any remaining funds in ways that continue to boost recovery and avoid spending …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryTown of Lewis – Records and Reports (2025M-17)
… accounting records and providing financial reports to the Town Board (Board). The Supervisor assigned his duties … accounting records and preparing financial reports to an appointed Clerk to the Supervisor (Clerk). The Town’s accounting records … As a result the Board lacked reliable records and reports to effectively manage the Towns financial operations …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17