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Opinion 90-46
… that bear on the issues discussed in the opinion. COUNTY CLERK -- Fees (refund by State of county's portion of index fees) FEES -- Court Fees (refund by … Whether you may pay a $19700 refund to a county which amount reflects that portion $500 of each index …
https://www.osc.ny.gov/legal-opinions/opinion-90-46Opinion 92-11
… that bear on the issues discussed in the opinion. INSURANCE -- Self-Insurance (transfer from insurance reserve to reserve for property loss and liability claims) MUNICIPAL FUNDS -- Insurance Reserve (transfer by … Whether a union free school district which maintains an insurance reserve pursuant to General Municipal Law 6n may …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 93-17
… 17 of the Retirement and Social Security Law, and added a new section 17-a to that law, for the purpose of eliminating … of West Islip Union Free School District, et al. v New York State Teachers' Retirement System, et al. , Supreme …
https://www.osc.ny.gov/legal-opinions/opinion-93-17DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… revenues may become less predictable as local communities weather federal policy changes, inflation and other economic … increase in first-half collections. Hamilton County saw the highest growth in the first half at 14.6%, … Regional Table with Detailed Sales Tax Collections by County and City Interactive Map Local Sales Tax Sharing in …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearMonitoring of Select Programs
… was withheld from us, and ultimately limited the scope and depth of the audit conclusions. Key Recommendations Maintain …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsMedicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… Objective To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were … in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify … To determine whether Medicaid and Essential Plan enrollments determined by NY …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsReview of Advance Contract Payments
… Purpose The objective of our examination was to determine whether the … performance to ensure they expended the advanced funds in accordance with the terms and conditions of the … The objective of our examination was to determine whether the New York …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsCompliance With Freedom of Information Law Requirements
… and environmentally sound transportation system. It has a main office located in Albany and 11 regional offices throughout … attended by legal and non-legal supervisory staff from the main office and not providing all requested information. 1 …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsState Agencies Bulletin No. 2037
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2037-april-2020-2021-and-2022-retroactive-increases-location-pay-andState Agencies Bulletin No. 2067
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2067-april-2020-2021-and-2022-retroactive-increases-location-pay-andCUNY Bulletin No. CU-775
… for uniform allowance payment of eligible employees. In addition, a memorandum dated October 19, 2023, from … December 2023 Uniform Allowance Payments will be effective in Institution Pay Period 19C, paychecks dated 12/28/2023. … Uniform Allowance Payment Effective immediately, employees in the CUNY campus security titles listed below, shall …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-775-cuny-december-2023-uniform-allowance-payment-and-modifiedCUNY Bulletin No. CU-775.1
… Bulletin No. CU-775 Purpose: The purpose of this bulletin is to provide agency instructions for processing the City … The modification to the Uniform Allowance Payment schedule is effective immediately. The December 2023 Uniform Allowance … The Uniform Allowance Payment (Earnings Code UA6) is not pensionable and is not included in the calculation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-7751-cuny-december-2023-uniform-allowance-payment-and-modifiedTown of Sherburne – Budgeting (2025M-3)
… should be based on historical data or known trends, in which recurring revenues finance recurring expenditures. … underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance … However, operating surpluses occurred which resulted in an unplanned increase in fund balance. Furthermore, the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3DiNapoli: Number of Domestic Violence Victims Rises in 2022
… physical violence, and/or stalking by an intimate partner during their lifetime. “Domestic violence has a … all domestic violence victims were hurt by their intimate partner, with 80% of intimate partner victims being female. Women were 54% of domestic …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-number-domestic-violence-victims-rises-2022Follow Us & Subscribe
… conversation on our social platforms and subscribe to the State Comptrollers Weekly Newsletter …
https://www.osc.ny.gov/subscribeAbout Employer Contribution Rates – What Every Employer Should Know
… What every employer should know about NYSLRS what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-employer-contribution-ratesVoluntary Credits and Deductions Program
… and Deductions Program allows eligible organizations to collect payments from NYSLRS retirees …
https://www.osc.ny.gov/retirement/third-party-organizations/vcdpSecurity and UCS Days Worked Calculator
… Use the Security and UCS Days Worked Calculator to determine the total number of days worked the fiscal year … 100 days (120 days for UCS employees) each fiscal year to be eligible for a performance advance. Please refer to the Salary Manual, Payroll Bulletins and Bargaining …
https://www.osc.ny.gov/state-agencies/payroll/security-and-ucs-days-worked-calculatorState Agencies Bulletin No. 2058
… Employees represented by the DC37 in Bargaining Unit SK are affected. Background: The memorandum dated August 15, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2058-district-council-37-dc37-local-1070-dues-increaseXII.8.D Contract Assignments and Sureties – XII. Expenditures
… and sureties. Policies State Finance Law, Article 7, Section 112 states the State Comptroller must approve (i) … and the State Comptroller within 20 days of the date of assignment. Highway Law, Article 3, Section 40 states the … of State Expenditures – Vendor Management Unit vmu@osc.ny.gov For Contract Assignment and Surety Takeover Questions: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8d-contract-assignments-and-sureties