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Unified Court System Bulletin No. UCS-266.3
… or otherwise changed. To ensure that all actions taken in PayServ regarding union membership and union dues … to initiate, discontinue, and modify the payroll deduction in PayServ for those unions that do not currently submit … consistent with payroll processing requirements. In most cases, the transaction will be processed in the next …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2663-updated-procedures-initiating-or-terminating-payrollOpinion 88-66
… if the board of education deems the sale to be in the best interest of the school district and receives adequate … district when the board deems the sale to be for the best interest of the school district. There is no statutory … board, local officials have a fiduciary duty to secure the best possible price obtainable in their judgment, or the most …
https://www.osc.ny.gov/legal-opinions/opinion-88-66State Agencies Bulletin No. 1917
… Summer Session Payments. Affected Employees Teachers in the Professional, Scientific, and Technical Services Unit – BU05 or designated Management or Confidential in BU06, who work Summer Session in 2021, are affected. Background Pursuant to CSL Article 8, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1917-procedures-processing-2021-summer-session-payments-institution-teachersSubmitting Final Payment and Service Information – When Employees Retire
… To ensure your employees receive an accurate and timely pension benefit, you must submit final payment and service … easily. It will also help NYSLRS finalize your employees’ pension benefits sooner and will result in more accurate … earnings require further explanation to calculate their pension benefit, the Salary Explanation page also provides an …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/submitting-final-payment-and-service-informationCrown Point Fire District – Audit Follow-Up (2024M-29-F)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Crown Point Fire District – Board Oversight (2024M-29), released in May 2024. The audit determined that: The Board of Fire … Point Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report Crown …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fWillsboro Fire Department – Financial Operations (2014M-206)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Department’s financial … provides fire protection and other emergency services to Willsboro Fire District residents. The Department … activities, except for requiring the Department Treasurer to prepare and submit monthly reports to Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… March 27, 2014. Background The City of Corning is located in Steuben County and has a population of approximately … was manipulated and misappropriations of more than $5,000 in cash receipts occurred over a three-month period. We identified weaknesses in collecting, recording and depositing the fees for code …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Rockland County – Budget Review (B6-13-22)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … Background The County of Rockland is authorized to issue debt totaling $96,000,000 to liquidate the cumulative deficit in the County’s general …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… The South Colonie Central School District is located in the Towns of Colonie and Guilderland in Albany County, and the Town of Niskayuna in Schenectady County. The District is governed by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingTown of Laurens – Budgeting Practices (2013M-204)
… to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 residents. … budget estimates. The Board received an extra $1.7 million in unbudgeted revenues from 2008 to 2012. Of this amount, … related to flood revenues. The Board budgeted $6.2 million in expenditures over the same time period and actually spent …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… The Gloversville Enlarged School District is located in Fulton County. The District is governed by the Board of … recovery plan. The Treasurer has administrative rights in the financial software that allow access to all aspects of … an audit committee and enumerate its responsibilities in a charter. Ensure the internal audit function is performed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andSUNY Bulletin No. SU-269
… OSC Actions OSC has created a status field on the State Tax Data page labeled FLI (Family Leave Insurance) Status to identify employees who will have the new tax deduction taken. The FLI Status field will be set to … will be taken, agencies must update the Employee Tax Data Page by December 28, 2018 for the Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-269-new-york-state-paid-family-leave-program-united-universityUnified Court System Bulletin No. UCS-175
… SY and 87 will be made in a separate check dated 12/21/11. The Uniform Blazer Allowance payment for employees in … Unit G9 will be made in a separate check dated 12/21/11. The Uniform Allowance Payment for unrepresented employees … Leave ( WDL ) without pay, paid Military Stipend ( MLS ), or Military Training Stipend ( MTS ). Uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-175-december-2011-unified-court-system-ucs-uniform-allowance-andOpinion 90-35
… (1987 Opns St Comp No. 87-4, p 6; 23 Opns St Comp, 1967, p 866; 11 Opns St Comp, 1955, p 79; 9 Opns St Comp, 1953, p …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Opinion 96-1
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … 10% of the total assessed valuation of the town, the prior consent of the State Comptroller will be required for the … Similarly, pursuant to Local Finance Law, §104.10(6), no fire district meeting those criteria may issue bonds, bond …
https://www.osc.ny.gov/legal-opinions/opinion-96-1DiNapoli: 2023 Wall Street $34 Billion Bonus Pool Relatively Flat Over 2022
… strength should not overshadow the broader economic picture in New York, where we need all sectors to enjoy full …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-2023-wall-street-34-billion-bonus-pool-relatively-flat-over-2022Carmel Central School District - Extra-Classroom Activities (2018M-45)
… (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements. Key Findings Five clubs did not maintain supporting documentation for collections totaling $236,912 and two clubs did not maintain any records for collections totaling $89,165. For two collections …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Frequently Asked Questions – World Trade Center Presumption
… qualifying condition, does this law provide any additional retirement benefit? I participated in the rescue, recovery … filing for a reclassification? If I retire with a service retirement and choose to receive a Partial Lump Sum (PLS) … Trade Center accidental disability benefit by filing an Application for World Trade Center Accidental Disability …
https://www.osc.ny.gov/retirement/publications/world-trade-center/frequently-asked-questionsState Agencies Bulletin No. 1852.1
… Actions Reporting Taxable Fringe Benefits Agencies are required to provide the Office of the State Comptroller (OSC) … use of the vehicle for purposes of commuting to and from an employee’s home and his or her official work station … who originally used the automobile lease valuation rule to calculate the value of the personal use of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedDiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities
… of a new banking development district in Clinton Hill and Prospect Heights, the first-such designation for our borough …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communities