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State Agencies Bulletin No. 2209
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2024 Increases to Location Pay and Location Mid-Hudson Pay and provide … Pay (Earnings Code LMH). Effective Dates: The increases to Location Pay and Location Mid-Hudson Pay will be paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2209-april-2024-increase-location-pay-and-mid-hudson-location-pay-employeesElmira City School District – Capital Projects (2025M-21)
… aspects of our findings. Appendix C includes our comments on issues raised in the District’s response. We conducted … extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Cuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our … with the draft audit report. The CAP should be posted on the District’s website for public review. 1 Refer to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28CUNY Bulletin No. CU-323
… codes to use when submitting salary and/or Additional Pay transactions. Affected Employees Classified Annual … Background Existing Action/Reason codes for the Action of PAY and Additional Pay earn codes were not adequate to identify certain salary … codes to use when submitting salary andor Additional Pay transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-323-new-actionreason-codes-and-additional-pay-earn-codes-cunyTown of Clermont – Transparency of Fiscal Activities (S9-25-27)
… [read complete report – pdf] Audit Objective Did the Town of Clermont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/10/town-clermont-transparency-fiscal-activities-s9-25-27State Comptroller DiNapoli Releases Municipal & School Audits
… and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds … general fund incurred operating surpluses each year for a combined total of $378,991. Therefore, appropriated fund … for AUP state that personal use is prohibited. As a result, the likelihood that a user’s Internet browsing …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0Retroactive Payments and Your NYSLRS Pension
… used to calculate your FAE. For example: You retired on July 31, 2026, and your FAE was calculated using your three years of … for the increase in your earnings from April 1 through July 31. The additional earnings would be factored into the …
https://www.osc.ny.gov/retirement/retroactive-paymentsState Comptroller DiNapoli Releases Municipal & School Audits
… town officials could not determine or manage the town’s true financial condition. This also impaired the board’s …
https://www.osc.ny.gov/press/releases/2026/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Lewis – Transparency of Fiscal Activities (S9-25-31)
… [read complete report – pdf] Audit Objective Did the Town of Lewis (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-lewis-transparency-fiscal-activities-s9-25-31Opinion 90-7
… that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Employees (defense and … and indemnification by municipality of employees of industrial development agency) GENERAL MUNICIPAL LAW, §856; … may defend and indemnify the members and employees of an industrial development agency established for the benefit of …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Opinion 2000-22
… den 44 NY2d 645; Edsall v Wheler , 29 AD2d 622, 285 NYS2d 306). 2 Although the powers and duties of town attorneys are …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Park Accessibility for People With Disabilities
… in October 2021, NYC committed about $426 million in new funding over the next 10 years for a Community Parks … and amenities’ accessibility and including it as a goal and performance indicator could raise awareness and act … of facilities’ and amenities’ accessibility as a goal and performance indicator. Engage with the Mayor’s …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesState Comptroller DiNapoli Releases Audits
… information to the Department of Financial Services (DFS). Those subject to the law are also required to send any updates, revisions, and new information to DFS annually for posting. A prior audit, issued in September …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsOpinion 94-18
… for the members of a village volunteer fire department to form a not-for-profit corporation constituting the … for the members of a village volunteer fire department to form a notforprofit corporation constituting the incorporated …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 93-22
… to remit a forfeiture of bail is not required in order for the Justice Court Fund to refund moneys erroneously … Court Fund reported bail forfeiture in the amount of $200 for a particular defendant. The justice, by letter, … [CPL] before they could process the claim. You have asked for our opinion in this matter. If this were a true case of …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Opinion 91-60
… the accounts of public corporations, including OTBs (NY Const, art X, §5; Racing, Pari-Mutuel Wagering and … authority in connection with political subdivisions (NY Const, art V, §1) is different from his constitutional authority over other public corporations (NY Const, art X, §5; Patterson , supra ), we believe that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-60XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… in writing to the procuring agency that the requisite certification has been made to DTF, or that the certification is not required to be filed, and that the certification is correct and complete. The certification to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationXIV.15 Updating Agency Contacts – XIV. Special Procedures
… of Operations (OOO) maintains agency contact information for various audit and operational purposes. The OOO requires … to complete their verification. CONTACT INFORMATION FOR FINANCIAL FUNCTIONS Agencies must review and update … The following chart lists the types of contacts stored for financial functions: Contact Type Contact Description …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsState Comptroller DiNapoli Releases Audits
… have been issued. Office for the Aging (OFA): Long-Term Care Ombudsman Program (Follow - Up) (2020-F-27) An audit … reliable for the agency’s use for analysis at the facility, regional program, or complaint level, which may … Auditors also found that many residents of long-term care facilities lack regular access to ombudsman services, …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Projects Surplus in the Current Year but Faces Budget Risks in the Years Ahead
… year progresses with continued strong revenue collections and the reallocation of unneeded reserves, but the city faces significant budget gaps and risks in the coming years, according to a report released … Thomas P. DiNapoli. "New York City's economy is strong and continues to set new records," DiNapoli said. "While the …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-nyc-projects-surplus-current-year-faces-budget-risks-years-ahead