Search
Opinion 98-12
… that the school fund is a "fund" of the city within the meaning of section 9-a. Ordinarily moneys in a city's general … in the city's general fund constitute "moneys" within the meaning of section 9-a and may be temporarily advanced to the …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 91-60
… or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Powers and Duties … V, §1; GENERAL MUNICIPAL LAW, §§33, 34, 800[3], 801, 802: In connection with the State Comptroller's authority to … listing certain outside employment and business interests in order for the Comptroller to determine the possible …
https://www.osc.ny.gov/legal-opinions/opinion-91-60XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… Law Article XI, the obligation to certify to DTF that the contractor, and, to the best of the contractor's knowledge, any affiliates and subcontractors, … collect state sales and compensating use tax, or that the contractor and, to the best of the contractor's knowledge, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationXIV.15 Updating Agency Contacts – XIV. Special Procedures
… contact information is up-to-date and accurate on a bi-annual basis. Agencies should use the Contact Verification … for your Business Unit/Agency/Department. Yes Financial Report Recipient Required by law to receive financial reports … of Agency Responsible for the operations of an agency. Ex. Commissioner, Chancellor, Executive Director Yes State …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Office for the Aging (OFA): Long-Term Care Ombudsman Program (Follow - … office data may not have been sufficiently reliable for the agency’s use for analysis at the facility, regional …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-auditsBorrowing Against Your Contributions – Article 14 Benefits
… pertaining to Retirement System loans. Your loan will be taxable if: The loan amount exceeds federal limits. You have … your contributions. Each loan must be for a minimum of $1,000, so you must have an account balance of at least $1,334. … Age Outstanding Loan Balance Annual Pension Reduction 45 $5,000 $232 $10,000 $464 55 $5,000 $279 $10,000 $558 65 $5,000 …
https://www.osc.ny.gov/retirement/publications/1644/borrowing-against-your-contributionsVI.2.A Appropriation & Segregation Overview – VI. Budgets
… fiscal year, and from which disbursements may be made, for the purposes designated, up to the stated amount of the … fiscal year (April 1) and becomes unavailable, except for liabilities already incurred at the close of the State's … incurred continue to be available until the lapse date for that budget pursuant to State Finance Law §40. The Office …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewXII.6.E Making an Emergency Payment – XII. Expenditures
… and an immediate payment is required. A purchase resulting from a Business Unit’s failure to properly plan in advance to … State Contract Reporter, OSC must approve the exemption. See Chapter XI, Section 14 – Procurement Opportunities of … registered in the Statewide Vendor File, Business Units can use the emergency single payment vendor ID “0400000001” …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentControls Over Equipment
To determine whether the New York City Health and Hospitals Corporation has established adequate controls over equipment
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipmentOversight and Enforcement of the Rechargeable Battery Law (Follow-Up)
… (DEC), through its Bureau of Waste Reduction and Recycling’s Product Stewardship and Extended Producer … environment; however, it only covers the collection and recycling of rechargeable batteries weighing less than 25 … batteries must also be removable from the device prior to recycling. Call2Recycle (C2R) – an existing rechargeable …
https://www.osc.ny.gov/state-agencies/audits/2024/03/21/oversight-and-enforcement-rechargeable-battery-law-followState Agencies Bulletin No. 2209
… Pay will be paid using the following effective dates and check dates: Pay Cycle/PP Type Effective Date Check Date … Addl Earnings: $3,400 Earnings End Date: Leave Blank Goal Balance: Leave Blank Location Pay Mid-Hudson Adjustment (LMH) … Fields on this report include EmplID, Employee Record Number, Employee Name, Earn Code, Grade, Salary Plan, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2209-april-2024-increase-location-pay-and-mid-hudson-location-pay-employeesTown 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 … Did the Town of Clermont Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/10/town-clermont-transparency-fiscal-activities-s9-25-27Elmira City School District – Capital Projects (2025M-21)
… Proper procurement of goods and services helps ensure the prudent and economical use of public money and helps guard … and verbal quotes to ensure purchases are made in the most prudent and economical manner, a well-planned solicitation … are less assured that purchases are made in the most prudent and economical manner, in compliance with statute and …
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)
… to provide meals and refreshments for students, sell a la carte items in the District’s two cafeterias, and cater …
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
… pay transactions submitted by CUNY. Definitions JRQ = Job Action Request Addl pay = Additional Pay Action reason code - refers to JRQ and/or Job Data Earn code - refers to Addl pay earnings Adjustment … will be displayed on the payroll register. The earn code description and the payment amount will be displayed on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-323-new-actionreason-codes-and-additional-pay-earn-codes-cunyState Comptroller DiNapoli Releases Municipal & School Audits
… general fund and $168,000 to $225,000 in the highway fund. Valley Stream Union Free School District Thirteen – … to react quickly and effectively to help resume, restore, repair and/or rebuild critical IT systems or data in a timely …
https://www.osc.ny.gov/press/releases/2024/03/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 … Did the Town of Lewis Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-lewis-transparency-fiscal-activities-s9-25-31Retroactive 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-0Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Bemus Point Central School District , Byron-Bergen … balance would have totaled $951,099, which is 7 percent of the ensuing year’s budgeted appropriations, exceeding the … P DiNapoli today announced his office completed audits of the Bemus Point Central School District ByronBergen …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-audits