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Opinion 97-3
… taxes (including unpaid water and sewer charges levied with such taxes). You state that the tax liens are owned by … the interest and penalties on such taxes in accordance with former sections 1092 and 1094. We are not aware of any … the amount due must be relevied and enforced in accordance with the procedures then applicable to the enforcement of …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 2000-20
… education and hands-on instruction to those who visit and tour the museum. Fire districts are established for the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Opinion 2001-7
… 18; cf . Coconato v Town of Esopus , supra ; see also Mark IV Construction v County of Monroe , 187 AD2d 985, 590 …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements comprised of both government-wide and fund financial statements and notes to the financial statements. The basic … The basic financial statements consist of statements comprised of both governmentwide and fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsDiNapoli: Longtime Dunkirk Treasurer Indicted for Embezzling Over $120K From City
… for filing in the first degree in Chautauqua County Supreme Court before Supreme Court Justice Grace M. Hanlon. DiNapoli and Schmidt …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-longtime-dunkirk-treasurer-indicted-embezzling-over-120k-cityEnrolling Members – Membership and Enrollment
… Online Enrolling a member through Retirement Online allows you to immediately view important information, such as your … Dashboard” button to begin the enrollment process. Once you complete the enrollment process, an Enrollment … Rate” link. As part of the enrollment process, you will need to select a job code that best describes the …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/enrolling-membersState Agencies Bulletin No. 2306
… which appears on the SEFA Pledge and Payroll Deduction Authorization card, must be used as the Deduction Code. Authorization cards that have been modified must be returned … Please visit www.sefanys.org to obtain a copy of the authorization card. SEFA Continuous Giving is a donation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2306-2025-state-employees-federated-appeal-sefa-campaignImplications for the Future – 2021 Financial Condition Report
… However, total tax collections for SFY 2020-21 ended the year $6.8 billion higher than projected in the Enacted Budget … and ensuing recession hit New York that the State’s budgetary reserves were not sufficient to guard against … State’s budget and strengthen its ability to avoid harmful budgetary actions during the next economic downturn. …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureFare Evasion
… loss estimates. In 2019, the MTA and the New York City Police Department (NYPD) combined their resources to introduce a task force to … as necessary the methodologies used to calculate and report fare evasion statistics. Include MTA Bus fare evasion …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionNew York’s Economy and Finances in the COVID-19 Era
… also had a greater number of job gains since April and a lower number of net jobs lost since February 2020 than New … have been especially severe for workers in sectors with lower average annual salaries. The City has suffered larger …
https://www.osc.ny.gov/reports/covid-19-february-3-2021Local Government – 2023 Financial Condition Report
… past 2 percent, and continued to increase throughout the year and into 2023, holding the allowable levy growth factor … of high inflation and the 2 percent tax cap may create budgetary challenges for local governments. Education and … into an overall score intended to measure each entity’s budgetary solvency. Overall fiscal stress levels decreased in …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentXI.2.E Submission of Agency Contracts and Amendments – XI. Procurement and Contract Management
… This section outlines the process and documentation requirements for contract and amendment submittals subject to the Office of the State … Audit Type below. Users will submit the agreement and required procurement record documents to OSC through the … This section outlines the process and documentation requirements for contract and amendment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2e-submission-agency-contracts-and-amendmentsCUNY Bulletin No. CU-704
… IBT SZ IBT SP IBT SX IBT ST IUOE T2 NYSNA TE SEIU S6 PSC PC PSC T8 GAC GA PSC CB CAC CA AJC AJ AJC CE …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leaveState Agencies Bulletin No. 433
… Purpose To inform Executive agencies of new procedures for processing Step 3 Out-of-Title Grievances and the new earnings code S3G . Affected … Services Unit, Rent Regulation Services Unit, Division of Military and Naval Affairs Unit, Security … To inform Executive agencies of new procedures for processing Step 3 OutofTitle Grievances …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/433-new-earnings-code-and-procedures-step-3-out-title-grievancesState Agencies Bulletin No. 2322
… Unit 21 who have a Payroll Status of Active, Leave With Pay or Leave of Absence on or after the applicable … now deceased should be submitted as a Stop Payment Request with a reason of Exchange in PayServ. The Report of Check … check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Payroll Register and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2322-april-2025-increases-location-pay-and-location-mid-hudson-pay-facilityState Agencies Bulletin No. 2345
… Employees in the Operational Services Unit (BU03) employed at the Department of Transportation, the Division of State … Have Attendance Rules coverage; and Have worked for at least nine (9) continuous months at half time or more prior to the date of payment. An …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2345-2025-csea-tool-allowance-paymentState Comptroller DiNapoli Releases Municipal & School Audits
… were accurate or that compensation was paid in compliance with employment agreements. As a result, payroll errors went … 12 overtime payments totaling $1,858 were not supported with evidence of approval. Deer Park Union Free School … additions and disposals, and there were discrepancies with 19 vehicle inventory records. In addition. officials did …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Municipal Audits
… the Length of Service Awards Program points in accordance with their policy. As a result, in 2015 three firefighters … for manually accounting for employees' leave accruals with no oversight. As a result, the bookkeeper could not know … promote transparency in government and provide taxpayers with better access to financial data. …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… County) Except for minor exceptions which we discussed with district officials, all of the claims reviewed by … District officials did not obtain quotes in accordance with the district's procurement policy during the audit … promote transparency in government and provide taxpayers with better access to financial data. …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… from the cap over the past two years. Reserve Funds At the close of SFY 2021-22, the state added $843 million to … the oversight and competitive bidding are eliminated total at least $11 billion including a $6 billion appropriation to … includes new federal and emergency appropriations totaling at least $18 billion that are unnecessarily opaque with …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budget