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State Agencies Bulletin No. 1692
… Purpose To inform agencies of the process for handling the late submission of Form AC230 (Report of Check Return for Refund or Exchange) and the impact on the … To inform agencies of the process for handling the late submission of Form AC230 Report of Check Return for Refund or Exchange …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1692-processing-2018-salary-refunds-received-osc-after-december-28-2018-instMitigation for Extreme Weather Conditions and Flooding
… Metro-North does not have procedures to address all types of severe weather events and did not perform an assessment of its Harlem Line related to flooding due to heavy rains. … with Metro-North procedures and plans. Specifically: 15 of 28 (54%) snow melters (used to heat the area around …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/mitigation-extreme-weather-conditions-and-floodingState Agencies Bulletin No. 2292
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2024 CSEA DMNA Uniform Maintenance … (see OER memorandum for a list of eligible titles) and is required to wear a uniform; and Does not receive a regular … The purpose of this bulletin is to provide agency instructions for processing the 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2292-2024-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 2283
… Purpose: The purpose of this bulletin is to provide agencies with the 2024 … to last for more than one year. Further explanations of rules for excess PCM, Per Diem Amounts, Non-Overnight Meal … “Taxable Expense” (Earnings code TXE). The final transfer of taxable travel reimbursements for 2024 will occur on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2283-year-end-procedure-taxable-employee-expense-reimbursementsState Comptroller DiNapoli Releases Municipal & School Audits
… manner. As a result, the district had an increased risk of unauthorized access to and use of the network. In addition to sensitive IT control … or disabling nonstudent network user accounts. Town of Albion – Supervisor’s Records and Reports (Oswego County) …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… payments and did not ensure an independent review of separation payment calculations was performed. Therefore, … undetected and resulted in erroneous and missed payments. Of the 41 employees reviewed, 14 separation payments totaling … employees’ separation payments were overpaid by a total of $3,770 and three other employees’ separation payments were …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsNorth Creek Fire District – Board Oversight (2025M-86)
… activities? Audit Period January 1, 2022 – March 31, 2025 Understanding the Audit The elected five-member Board … for safeguarding the District’s money and ensuring it is spent prudently to provide necessary fire and emergency … financial reporting, annual audits and policy reviews. As a result, the Board had limited assurance that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86State Agencies Bulletin No. 2390
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2025 CSEA DMNA Uniform Maintenance … (see OER memorandum for a list of eligible titles) and is required to wear a uniform; and Does not receive a regular … The purpose of this bulletin is to provide agency instructions for processing the 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2390-2025-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 2384
… Purpose: The purpose of this bulletin is to provide agencies with the 2025 calendar year-end procedures for taxable travel reimbursement. Background: Taxable travel … The purpose of this bulletin is to provide agencies with the 2025 calendar yearend procedures for taxable travel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2384-year-end-procedure-taxable-employee-expense-reimbursementsOpinion 91-18
… confidential secretary or bookkeeper. You ask whether it is still the opinion of this Office that there is no prohibited conflict of interest if a supervisor … make such designations (Town Law, §29[15]). The town board is required to fix a reasonable compensation for the services …
https://www.osc.ny.gov/legal-opinions/opinion-91-18NYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… City Retirement Systems, manage more than $330 billion in assets for more than 1.7 million current and retired … approach,” DiNapoli said. “It’s time for the SEC to step in and, through regulatory or enforcement action, require … Ceres, a non-profit advocate for sustainability leadership, submitted its own …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryOpinion 92-50
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … by local law, may amend the competitive bidding provisions of its charter to provide a price preference to local vendors … by local law may amend the competitive bidding provisions of its charter to provide a price preference to local vendors …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 97-13
… FIREFIGHTERS -- Service Award Programs (service credit for training taken during a period of suspension); (service credit for training taken without approval) GENERAL MUNICIPAL LAW, … serving a disciplinary suspension may not earn points for training courses taken during the suspension. A volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-97-13Oversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… Purpose The objective of this audit was to assess the Division of Housing and Community Renewal’s oversight and monitoring of certain New York City Housing Authority projects funded … The objective of this audit was to assess the Division of Housing and Community Renewals oversight and monitoring of …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingShoreham-Wading River Central School District – Capital Assets (2025M-23)
… is generally defined as an asset that has a useful life of more than one year. It can include everything from … Consequently, they represent a significant investment of school district (district) resources. Detailed records … as establishing additional policies and procedures. As of July 1, 2023, the District’s inventory list of capital …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… [read complete report – pdf] Audit Objective Did the Town of Lorraine (Town) Supervisor (Supervisor) maintain complete, … 2020 through 2024 Annual Financial Report (AFR) filings as of June 23, 2025. Understanding the Program The Supervisor, … for receiving, disbursing and retaining custody of Town money; maintaining complete, accurate and up-to-date …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47SUNY Bulletin No. SU-362
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the July 2024 Increase to Location Pay and Location Mid-Hudson Pay and provide … and Location Mid-Hudson Pay. Effective Dates: The increase to Location Pay and Location Mid-Hudson Pay will be paid with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-362-july-2024-increase-location-pay-and-location-mid-hudsonState Agencies Bulletin No. 2177
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2023 SSU Uniform Cleaning and Maintenance … for newly eligible employees, will continue even if there is no successor agreement. Effective Dates: The 2023 SSU … The purpose of this bulletin is to provide agency instructions for processing the 2023 SSU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2177-2023-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestState Agencies Bulletin No. 2170
… Purpose: The purpose of this bulletin is to provide agencies with the 2023 calendar year-end procedures for taxable travel reimbursement. Background: Taxable travel … The purpose of this bulletin is to provide agencies with the 2023 calendar yearend procedures for taxable travel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2170-year-end-procedure-taxable-employee-expense-reimbursementsVirtual Currency Licensing
… (DFS) provides adequate oversight of the applications for, and the supervision and examination of, virtual currency licensees to ensure compliance with New York Codes, Rules and Regulations (NYCRR) Title 23, … services regulator, and its Superintendent is responsible for ensuring the safety and soundness of the State’s …
https://www.osc.ny.gov/state-agencies/audits/2024/01/02/virtual-currency-licensing