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Opinion 99-11
… district to retiring teachers as a token of appreciation for long-time service to the school district, so long as the … frame is of nominal value. You ask whether it is proper for a school district to pay for the framing of a cancelled bond issued by the school …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 93-3
… §§103, 104-b: A fire district is not required to advertise for sealed bids to contract for the services of physicians to give physicals to volunteer … You ask whether a fire district is required to advertise for sealed bids to engage the services of physicians to give …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 88-71
… of water rents. You indicate that the city's code provides for the imposition of a penalty of 10% on any water bill not … the due date. We understand that the code also provides for partial payment of past due water rents and that … if they act with competent authority, in good faith, and for sufficient consideration ( Radinsky v City of New York , …
https://www.osc.ny.gov/legal-opinions/opinion-88-71State Comptroller DiNapoli Releases Municipal Audits
… audits were issued. Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (Cayuga … or maintain records to track the costs related to these services to ensure taxpayer equity. The superintendent did … subject to competitive bidding or for professional services. Competitive bidding requirements were not followed …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsCapital Asset Management
… mission of delivering a broad scope of critical services for State agencies, the Office of General Services (Office) provides essential support services for the operation of State government. Under Chapter 405 of the Laws of 1981, the State is responsible for establishing and maintaining custody of a comprehensive …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementDiNapoli Audit Finds MTA Needs to Strengthen Extreme Weather Preparations
… On two of the other seven days — Aug. 21 and Sept. 1, 2021 — bus depots flooded, but there was no record of any …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-audit-finds-mta-needs-strengthen-extreme-weather-preparationsState Comptroller DiNapoli Releases Municipal & School Audits
… by state law and the village’s procurement policy. In addition, 36 claims totaling approximately $171,000 were … to the claim but were approved for payment by the board. In addition, the commissioners approved and audited their own … real property tax exemptions. Of the 408 tax exemptions in those categories granted in 2022 and 2023, auditors …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Division of Housing and Community Renewal Bulletin No. DH-101
… York State Paid Family Leave Affected Employees Employees in bargaining units 67 (Housing and Community Renewal DC-37) … and 98 (IOLA Temporary State Commissions) Background In 2016, the Governor signed into law a comprehensive Paid … the 2019 statewide average weekly wage is $1,357.44. Based on this 2019 average weekly wage amount, the maximum employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-101-new-york-state-paid-family-leave-program-rentState Agencies Bulletin No. 1759
… a comprehensive Paid Family Leave policy. The law provides for a deduction from employee wages to fund the program. Paid … premium rate and the maximum weekly employee contribution for coverage will be 0.153% (0.00153) of an employee’s weekly … weekly wage amount, the maximum employee premium deduction for Paid Family Leave will be $107.97 per year. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1759-new-york-state-paid-family-leave-program-employees-tug-hill-commissionState Agencies Bulletin No. 2326
… (A), 04/03/2025 (I) or the date employee returns to the payroll Annual Addl Earnings: $4,000 Earnings End Date: Leave … (A), 04/03/2025 (I) or the date employee returns to the payroll Annual Addl Earnings: $4,000 Earnings End Date: Leave … employee’s Form W-2. Undeliverable Checks: When a valid payroll check is undeliverable due to the agency’s inability …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2326-april-2025-increase-location-pay-and-mid-hudson-location-pay-employeesState Agencies Bulletin No. 2332
… Background: Chapter 177 of the Laws of 2024 amended the 2021 – 2026 Agreement between the State of New York and the … 2025 Effective Dates Check Dates Administration 1 Lag 03/27/2025 04/23/2025 Institution 1 Lag 04/03/2025 05/01/2025 … Adjustment (LOC) Earnings Code: LOC Effective Date: 03/27/2025 (A), 04/03/2025 (I) or the date employee returns to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2332-april-2025-increase-location-pay-and-mid-hudson-location-pay-employeesState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … for hall rentals and fundraising, totaled $211,917. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Op Ed in Times Union
… The Times Union published an op ed by New York State Comptroller Thomas P. DiNapoli on the … responsibly, ethically and transparently. Times Union Op Ed Commentary: New York Needs Better Oversight of Government … Intelligence Governance … The Times Union published an op ed by New York State Comptroller Thomas P DiNapoli on the …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionCUNY Bulletin No. CU-454
… 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-454-2013-united-way-cuny-campaignCUNY Bulletin No. CU-558
… Purpose To provide instructions for processing payroll deductions for … 2017 Background and CUNY Charitable Campaign Guidelines An online enrollment process for Deduction Code 897 is available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-558-2017-cuny-charitable-campaignCUNY Bulletin No. CU-519
… Purpose To provide instructions for processing payroll deductions for the 2016 CUNY Charitable Campaign Deduction Code 897 . … All employees Effective Date(s) Payroll deductions for the 2016 CUNY Charitable Campaign will begin in paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-519-2016-cuny-charitable-campaignState Agencies Bulletin No. 2327
… (A), 04/03/2025 (I) or the date employee returns to the payroll Annual Addl Earnings: $4,000 Earnings End Date: Leave … (A), 04/03/2025 (I) or the date employee returns to the payroll Annual Addl Earnings: $4,000 Earnings End Date: Leave … employee’s Form W-2. Undeliverable Checks: When a valid payroll check is undeliverable due to the agency’s inability …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2327-april-2025-increase-location-pay-and-mid-hudson-location-pay-employeesState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… These facilities provide housing, meals and personal care for individuals who need help with daily activities. All … Without proper follow-up, violations may continue for years and facilities may not be held accountable, risking … residents confined to their rooms and waiting in hallways for long periods of time for assistance, a lack of resident …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsBayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards … were planned or enacted. Because there is no information on the lead levels of the 39 water outlets not sampled for … within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingState Agencies Bulletin No. 2147
… agencies of OSC’s automatic processing of the April 2023 Retroactive Increases to Location Pay and Location Mid-Hudson Pay and … for all earnings reported in a single entry based on the salary in effect on the Earnings End Date. For employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2147-april-2023-retroactive-increases-location-pay-and-location-mid-hudson