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Opinion 96-5
… exemption applies in the situation in which the counsel for MVAIC represents the appellant on behalf of MVAIC but the … construed the word to mean fees paid to public officers for services performed, such as statutory recording fees, … 248 NYS 832 [1963]). Therefore, it is our opinion that for the purposes of section 5225, supra , where the counsel …
https://www.osc.ny.gov/legal-opinions/opinion-96-5State Comptroller DiNapoli Releases Municipal & School Audits
… and loss nor did they establish an adequate IT contingency plan. Auditors identified 181 accounts for students no longer …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… segregate payroll duties. Oswego County – Court and Trust Funds Auditors found the records maintained by the treasurer … and properly reported the condition of court and trust funds to the State Comptroller as prescribed by statute. … the Comptroller’s Office as abandoned property, as well as unclaimed funds from two actions totaling $20,050 that were …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsManagement of Selected Special Revenue Funds
… revenue funds to ensure the funds are spent timely and for their intended purposes. Our audit covered the period … revenue and are legally restricted to disbursement for specified purposes. Over a decade ago, the State created … in support of the specific causes. More recently, the fund for organ donation (the Life Pass It On Trust Fund) has also …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsCUNY Bulletin No. CU-734
… (Cor Sal) with the salary that corresponds to the new step on the 04/01/2022 salary chart if the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalState Comptroller DiNapoli Releases School District Audits
… The board also did not adopt a written IT contingency plan. Seneca Falls Central School District – Procurement …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsLicensing and Monitoring of Proprietary Schools
… audit covers the period January 1, 2016 through July 21, 2020. About the Program Non-degree-granting proprietary … skills to secure meaningful employment and that students’ financial interests – that is, tuition investments – are … of 330 schools that submitted 2018 fiscal year financial statements identified an average of 70 schools as having …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsOpinion 91-57
… library and presently maintains a separate bank account for those moneys. You indicate that the village believes that … The treasurer would maintain separate accounting records for the library fund moneys and the library fund moneys would … Section 259(1) of the Education Law requires that taxes for library purposes be levied and collected annually with …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 94-26
… general town taxes within the district. December 27, 1994 Patricia Lamb McCarthy Deputy Comptroller … Whether a town …
https://www.osc.ny.gov/legal-opinions/opinion-94-26State Comptroller DiNapoli Releases Municipal & School Audits
… approximately $50,000 did not have the correct form of payment (cash or check) listed in the collection records and …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1XI-A.2 Purchase Requisitions – XI-A. Purchasing
… Initiate a request to purchase goods or services from a Preferred Source vendor or a Centralized Contract vendor with a General … refer to the New York State Procurement Guidelines . Preferred Source, Centralized Contracts and Discretionary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesCUNY Bulletin No. CU-493
… CUNY Charitable Campaign will begin in paychecks dated January 8, 2015 Background and CUNY Charitable Campaign … a participant chooses to elect other than the full year (26 pay periods), the agency must enter the total amount of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-493-2015-cuny-charitable-campaignXI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… outlines the process and documentation requirements for purchase order submittals subject to OSC approval. … OSC approval thresholds (see Section XI.2.A - Thresholds for additional information). This section provides guidance … of these transactions in the SFS as “OP” transactions. For guidance on creation and submission of purchase orders …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewState Agencies Bulletin No. 2354
… employees at DOCCS. Affected Employees: Employees in the Security Services Unit (SSU - BU01) and the Security … Differential has been approved for certain employees in a position represented by the SSU - BU01 and the SSPU – BU61. In addition, the memorandum dated 05/19/2025 from the DOCCS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2354-new-weekend-voluntary-overtime-differential-eligible-employeesDiNapoli: School Bus Safety Needs Improvement
… examined, five contracted out with eight different vendors for some or all of their student transportation needs. Three … Drivers Were Subject to Drug and Alcohol Testing Drivers for Cornwall and West Irondequoit were all documented as … safety drills each school year. These drills are required for all students, not only those who consistently ride the …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementState Agencies Bulletin No. 1949.1
… titles represented by PEF or CSEA working at specific OCFS facilities. Affected Employees Employees in certain … Technical Services Unit (BU05) titles who work at specific OCFS facilities are affected. Background The Memorandum of … for overtime payments that cannot be calculated by the NYS Payroll System. In addition, agencies should continue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 996
… OSC’s automatic processing and to provide instructions for agency processing. Affected Employees Employees in the … State Legislature authorize the payment of the 4% increase for the payroll periods for which payment is made in paychecks dated June 3, 2010. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/996-2010-salary-increases-employees-represented-civil-service-employeesState Public Health Emergency Medical Stockpile
… of all DME procured during the pandemic, developing new guidance for future public health emergency disasters …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileDivision of Housing and Community Renewal Bulletin No. DH-56
… the 2007-2011 negotiated agreement between the State of New York and the Rent Regulation Services Unit (RRSU) provide … as follows: Current Code Update to 0001 0001 if the new salary is below Job Rate 2012 if the new salary is equal to Job Rate 0003 0001 if the current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-56-april-2012-performance-advances-graded-and-ns-equatedUnified Court System Bulletin No. UCS-193
… OSC’s automatic processing and to provide instructions for payments not processed automatically Affected Employees … Background Section 37 of the Judiciary Law provides for the payment of annual increments and additional … or longevity bonus payments in future years. Control-D Report Available Prior to Processing The following Control-D …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-193-april-2013-service-increments-longevity-payments-and-longevity