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Opinion 97-22
… of indebtedness to finance the cost of construction of a dormitory for the county community college. This is in reply to your letter concerning a proposal to build a dormitory for a community college whose … county governing board approval (Education Law, §6306[7]; La Corte v County of Rensselaer , 80 NY2d 232, 590 NYS2d 26). …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Opinion 94-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … COUNTY CLERK -- Fees (amount of index fees remitted to State) FEES -- Court Fees (amount of index fees remitted to State) CIVIL PRACTICE LAW AND RULES, §8018(a); JUDICIARY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-94-30XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… and disclosing uncollected tax revenues is included in Section 4.B - Tax Revenues of this Chapter. Leases - … into. The accounting for revenue leases is included in Section 4.O – Intangible Right-to-use Assets of this … policy for recording Federal grant revenues is included in Section 4.C - Federal Grant Accruals of this Chapter. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsSelected Aspects of the Minority- and Women-Owned Business Enterprises Program
… ESD repeatedly tries to portray auditors as unwilling to review information provided by ESD and not using due … nine meetings, spread out over four months (from October 3, 2014 to February 4, 2015), but could have been completed in a few weeks if ESD …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programDetermination of Residency for Tuition Purposes
… Objective To determine whether SUNY has adequate assurance that … Policy also establishes proof of residency requirements. To be considered a State resident and receive in-state … proof of domicile – defined as a fixed, permanent home to which a person plans to return after an absence – within …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesState Agencies Bulletin No. 2425
… agencies of the Fiscal Year 2025-2026 Increase to Seasonal Location Pay and Seasonal Location Pay Mid-Hudson. Affected Employees: Seasonal … for M/C employees, provides for an increase to Seasonal Location Pay and Seasonal Location Pay Mid-Hudson rates of … agencies of the Fiscal Year 20252026 Increase to Seasonal Location Pay and Seasonal Location Pay MidHudson …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2425-fiscal-year-2025-2026-increase-seasonal-location-pay-and-seasonalState Agencies Bulletin No. 2289
… employees who are now deceased should be submitted as a stop payment request with a reason of Exchange in PayServ. … Reversal and Exchange mailbox at the same time as the stop payment request. If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2289-2024-csea-work-related-clothing-allowance-asu-employees-representedState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Amherst Central School District , Friendship Central School District , Harrisville Central School District , Oswego County Board of Cooperative … Thomas P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… Board of Cooperative Educational Services , Raquette Lake Union Free School District and the Western Suffolk … agreed with approval contracts or agreements. Raquette Lake Union Free School District – Monitoring Financial … six budget transfers totaling $1.4 million between 18 and 70 days after the transfer was processed. The board’s ability …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 2387
… is to provide agency instructions for processing the 2025 CSEA ASU Work-Related Clothing Allowance. Affected … Office of Employee Relations (OER) memorandum dated 10/15/2025 provides for a Work-Related Clothing Allowance. Effective Dates: The 2025 CSEA ASU Work-Related Clothing Allowance may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2387-2025-csea-work-related-clothing-allowance-asu-employees-representedCUNY Bulletin No. CU-434
… Giving Program – Agencies must not enter a deduction end date for employees who choose to participate. Option 2 … Program – Agencies must enter the applicable deduction end dates as described in Step 8 below. For data entry of … – Select Flat Amount from the drop down box.] Deduction End Date: Institution (Lag) 12/12/12 Institution (Current) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-434-2012-united-way-cuny-campaignCUNY Bulletin No. CU-519
… EarthShare until December 18, 2015. Employees wishing to donate to deduction code 897 are encouraged to initiate the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-519-2016-cuny-charitable-campaignCUNY Bulletin No. CU-558
… EarthShare until December 16, 2016. Employees wishing to donate to deduction code 897 are encouraged to initiate the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-558-2017-cuny-charitable-campaignCUNY Bulletin No. CU-454
… Giving Program – Agencies must not enter a deduction end date for employees who choose to participate. Option 2 … Program – Agencies must enter the applicable deduction end dates as described in Step 8 below. For data entry of … – Select Flat Amount from the drop down box. Deduction End Date: Institution (Lag) 12/11/13 Institution (Current) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-454-2013-united-way-cuny-campaignTown of Ridgeway – Health Insurance Benefits (2025M-95)
… (Town) Town Board (Board) authorize and monitor health insurance benefits for current and former officials? Audit … audit period back to January 2018 to verify total health insurance costs paid by the Town for officials. Understanding … Audit Area As a general rule, a town may provide health insurance benefits to current and former town officials in …
https://www.osc.ny.gov/local-government/audits/town/2026/03/13/town-ridgeway-health-insurance-benefits-2025m-95State Comptroller DiNapoli Releases Municipal & School Audits
… did not comply with district procedures. Lastly, vehicle repair invoices and parts ordered by the vehicle maintenance and repair vendor were not reviewed and 22 charges, totaling … used for district vehicles. Hawthorne Cedar Knolls Union Free School District – Financial Condition (Westchester …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Thousands of State Computers and Other IT Devices Unaccounted for or Stored With Lax Security
… Technology Services needs to do a better job of keeping an accurate inventory of its equipment to avoid … equipment for state employees, ITS is responsible for keeping an accurate inventory of hardware and software for … their own equipment, connecting it to ITS networks and keeping equipment that should have been returned to ITS, …
https://www.osc.ny.gov/press/releases/2025/02/thousands-state-computers-and-other-it-devices-unaccounted-or-stored-lax-securityDiNapoli: MTA Budget Continues to Face Serious Risks
… including $2.9 billion for the next phase of the Second Avenue Subway. Washington, however, has not yet agreed to …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksCUNY Bulletin No. CU-590
… or additional amount that must be paid, insert a row at the Effective Date level of the appropriate earnings code … the agency must insert a row on the Additional Pay page at the Effective Date level of the appropriate earnings code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-590-2017-city-university-new-york-cuny-research-foundationCUNY Bulletin No. CU-686
… for processing the June 2020 Uniform Allowance Payment and inform agencies of the retroactive adjustment … of Teamsters, Local 237, provides for a uniform allowance payment to eligible employees. The 2016-2021 Collective … Classified Staff Labor Relations, authorizes the June 2020 payment. Effective Date(s) The payments will be effective in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-686-cuny-june-2020-uniform-allowance-payment-and-retroactive