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Protection of Managed Pollinators (Honey Bees)
… by insects. These crops’ plants use pollen to produce a fruit or seed and cannot reproduce without pollen carried … to pesticides and other chemicals, and changing climate. In 2016, the State developed the New York State Pollinator … Plan (Plan) to address the high loss of pollinators in the State. The Plan is a multiagency effort, with the …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesState Agencies Bulletin No. 2291
… Clothing Allowance. Affected Employees: All employees in the Operational Services Unit (OSU) – BU03 represented by … Relations (OER) memorandum dated 10/11/2024 provides for a Work-Related Clothing Allowance. Effective Dates: The 2024 … Work-Related Clothing Allowance may be processed beginning in Institution Pay Period 17L paychecks dated 12/12/2024, or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2291-2024-work-related-clothing-allowance-osu-employees-represented-civilRoosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… technology assets to comply with certain New York State laws that mandate safeguards for personal, private, … as data breaches can lead to identify theft and loss of confidence in a school’s ability to safeguard sensitive … loss and protecting the School’s IT systems. Although the Director of Technology was responsible for overseeing the …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mState Agencies Bulletin No. 2389
… Clothing Allowance. Affected Employees: All employees in the Operational Services Unit (OSU) – BU03 represented by … Relations (OER) memorandum dated 10/15/2025 provides for a Work-Related Clothing Allowance. Effective Dates: The 2025 … Work-Related Clothing Allowance may be processed beginning in Institution Pay Period 17L paychecks dated 12/11/2025, or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2389-2025-work-related-clothing-allowance-osu-employees-represented-civilState Police Bulletin No. SP-245
… processed automatically. Affected Employees: All employees in the State Police Investigators Unit (BCI) – BU62 … Payment is effective on 11/01/2024 and will be processed in a separate check (there is not a Direct Deposit option for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-245-2024-holiday-bonus-payment-eligible-employees-state-policeCUNY Bulletin No. CU-837
… Bonus Payments. Affected Employees: Part-time employees in one of the bargaining units below who meet the eligibility … Term of 2023-2027, part-time employees may be eligible for a one-time Ratification Bonus Payment. This one-time … subject to across-the-board increases, and is not included in the calculation of overtime. Effective Dates: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-837-professional-staff-congress-psc-part-time-ratificationState Agencies Bulletin No. 1575
… methods to be applied to Supplemental Wages are discussed in: IRS Publication 15, Section 17 - How To Use the Income … payroll period, but also may include payments made for a payroll period.” “As distinguished from Supplemental Wages, … Wages to calculate the tax withholding (see calculation in IRS Publication 15, Section 7 – Supplemental Wages). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesState Comptroller DiNapoli Releases Municipal & School Audits
… period were approximately $87 million. Of the $67 million in year-end transfers, $50.6 million went to the district’s … did not record and report all financial transactions in a timely and accurate manner, which increased the risk …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… today by New York State Comptroller Thomas P. DiNapoli. A second audit released found the OTB’s CEO did not reimburse … organization for his personal use of an official vehicle in a timely manner. Both audits found lax oversight of … and eliminate questionable spending.” The OTB was formed in 1973 and is owned by 15 participating counties and the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… needs. “New York’s Cyber Incident Response Team plays a vital role in safeguarding our infrastructure and critical data against … and specific and measurable objectives that are critical in assessing progress. Additionally, the agency needs to be …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesDiNapoli: NYC Spending Priorities Shifted During Pandemic
… enrichment programs (Summer Rising, $101 million), more Fair Fares public transportation discounts for low-income New … implications of the pandemic. Report Pandemic Impacts on NYC Fiscal Year 2024 Budget Priorities Related Reports Update …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicClaims for Deceased Owners and Estates
… appointed a representative to administer the decedent's estate, even if all other matters have been settled, only … Type Less than $50,000 of personal property, no real property. Voluntary Administrator Certificate of … More than $50,000 of personal property and/or any real property; no will. Administrator Letters of …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesTown of Denmark – Claims Auditing (2026M-32)
… Area The audit of claims is often the last line of defense in preventing unauthorized, improper or fraudulent claims from being paid. When a town has a strong claims auditing process, the control … that tax dollars are spent properly, efficiently and in the best interests of the taxpayers, the town board should …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32Town of Newcomb – Town Supervisor's Records and Reports (2026M-15)
… 1, 2024 – September 30, 2025 Understanding the Audit Area A town supervisor, as chief fiscal officer, should maintain … for constructing a community center that was accounted for in a capital projects fund in the accounting records. Audit Summary The Supervisor did …
https://www.osc.ny.gov/local-government/audits/town/2026/07/03/town-newcomb-town-supervisors-records-and-reports-2026m-15Life Changes: A Guide for Retirees
… New York State Department of Civil Service at one of the phone numbers listed in the Health Insurance section above. … a specific amount to withhold or a marital status and number of dependents). See the Review Your Withholding … However, we cannot disclose beneficiary information by phone. Pension Payment Option Beneficiary If you chose one of …
https://www.osc.ny.gov/retirement/publications/life-changes-guide-retireesOpinion 90-9
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (scope of village auditor's … certification) LOCAL LAWS -- Preemption (matters contained in article 5 of Village Law) VILLAGE BOARD -- Powers and … 5-532; MUNICIPAL HOME RULE LAW, §10(1)(ii)(e)(3): In a village which has established the office of village …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 92-32
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Purchase (of historically … LAW, §§119-aa, 119-dd; MUNICIPAL HOME RULE LAW, §10(1)(i): A town may purchase an historically significant railroad … Law, §109-b[7], relative to leases of public works in connection with installment purchase contracts). Thus, as …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 93-13
… to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and … to municipalities within county the cost of sheriff's road patrol) - Pre-emption (formation of special district for …
https://www.osc.ny.gov/legal-opinions/opinion-93-13II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… activities of the primary government and component units. In addition, information is provided for each major fund of … funds. Required supplementary information (other than MD&A) includes budgetary comparison schedules for governmental … actually expensed for each of the past five fiscal years. In addition, disclosures should accompany the schedules that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… or construction costs and also additional charges to place a fixed asset in its intended location and condition for use (i.e., freight … legal claims directly attributable to asset acquisition). In the case of land, ancillary costs should also be included, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assets