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Opinion 91-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … COMPTROLLER -- Powers and Duties (municipalities - scope of audit authority) MUNICIPALITIES -- Officers and Employees … Concerning the authority of the State Comptroller to obtain information relative to …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Non-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… Objective To determine the extent of implementation, as of April 17, 2025, of the 13 recommendations included in our initial audit … To determine the extent of implementation as of April 17 2025 of the 13 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followInventory Controls
… Objective To determine whether the Office of Information Technology Services has adequate controls to ensure the accuracy and completeness of inventory records, accountability for inventory transactions, and safeguarding of inventory. The audit covered the period from March 2020 …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsPrompt Payment
… Signed into law on December 11, 2015 as Chapter 548 of the Laws of 2015 – A.7579 (Peoples-Stokes) / S.4929 (DeFrancisco) – To meet the intent of the prompt contracting law, allows the accrual of interest … To meet the intent of the prompt contracting law allows the accrual of interest …
https://www.osc.ny.gov/legislation/prompt-paymentState Agencies Bulletin No. 2281
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2024 APSU Clothing Allowance and to provide agency … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the 2024 APSU Clothing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2281-2024-clothing-allowance-certain-agency-police-service-unit-apsuUnified Court System Bulletin No. UCS-323
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023 UCS Longevity Bonus (JLO) and provide … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2023 UCS Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-323-april-2023-unified-court-system-ucs-longevity-bonus-jloSUNY Bulletin No. SU-365
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the Non-Leap Year Factor Change for Fiscal Year 2024-2025 … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the NonLeap Year Factor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-365-non-leap-year-factor-change-fiscal-year-2024-2025-suny-calUnified Court System Bulletin No. UCS-337
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2024 UCS Longevity Bonus (JLO) and provide … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2024 UCS Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-337-april-2024-unified-court-system-ucs-longevity-bonus-jloAccidental Death Benefit Extender
… Signed into law on September 11, 2019 as Chapter 253 of the Laws of 2019 – A.7892 (Abbate) / S.6313 (Gounardes) – Extends the period of time to 5 years within which to file an application for an … Extends the period of time to 5 years within which to file an application for an …
https://www.osc.ny.gov/legislation/accidental-death-benefit-extenderState Agencies Bulletin No. 2394
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2025 APSU Clothing Allowance and to provide agency … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the 2025 APSU Clothing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2394-2025-clothing-allowance-certain-agency-police-service-unit-apsuUnified Court System Bulletin No. UCS-363
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2026 UCS Longevity Bonus (JLO) and provide … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2026 UCS Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-363-april-2026-unified-court-system-ucs-longevity-bonus-jloUnified Court System Bulletin No. UCS-351
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2025 UCS Longevity Bonus (JLO) and provide … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2025 UCS Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-351-april-2025-unified-court-system-ucs-longevity-bonus-jloState Agencies Bulletin No. 2078
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2022 APSU Clothing Allowance and to provide agency … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the 2022 APSU Clothing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2078-2022-clothing-allowance-certain-agency-police-service-unit-apsuState Agencies Bulletin No. 2180
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2023 APSU Clothing Allowance and to provide agency … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the 2023 APSU Clothing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2180-2023-clothing-allowance-certain-agency-police-service-unit-apsuState Agencies Bulletin No. 1140
… Purpose To inform agencies of new Earnings Codes to be used by the NYS Department of Civil Service (DCS) to process payments to employees with proof of other health insurance who elect to opt-out of State … To inform agencies of new Earnings Codes to be used by the NYS Department of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1140-new-york-state-health-insurance-plan-nyship-opt-out-paymentsCUNY Bulletin No. CU-885
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2026 PSC 3.50% General Salary Increase and provide … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the 2026 PSC 350 General …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-885-2026-professional-staff-congress-psc-350-general-salaryOpinion 2006-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the issues discussed in the opinion. CLAIMS -- Payments (of compensation prior to completion of payroll period) LOCAL … Whether a town may pay an employee on the morning of the last day of the payroll period …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 98-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Expenses (defense and indemnification by municipality of employees of a public housing authority) PUBLIC OFFICERS … Whether a town may confer the benefits of Public Officers Law 18 upon employees of a town housing …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Opinion 91-57
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library … Whether library fund moneys of the village public library may be comingled with moneys of …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 92-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PUBLIC CONTRACTS -- Retained Percentages (collection of interest on securities deposited in lieu of); (mandatory … Concerning the responsibility of municipal officials in connection with withdrawal of …
https://www.osc.ny.gov/legal-opinions/opinion-92-1