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Opinion 91-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … REFERENDUM -- Mandatory (local law increasing term of office of city engineer) LOCAL LAWS -- Referendum …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Opinion 91-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Architectural Services (provided to public …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 2001-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (prohibition against county …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Internal Control System Components
… Purpose To determine whether the Office of Temporary and Disability Assistance’s (Office) management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsState Agencies Bulletin No. 932
… To provide instructions for reporting the taxable value of the personal use of employer-provided vehicles and chauffeur services for tax … information regarding the employment tax treatment of fringe benefits. Internal Revenue Service Publication 525 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/932-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 931
… This continues the partnership and collaborative efforts of agency Personnel/Payroll Offices and the Office of the State Comptroller (OSC) in reconciling employee Social … (SSA) twice a year. OSC Actions OSC has created a file of employees with taxable wages for 2009 and compared that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/931-verification-employee-social-security-numbers-and-names-be-reportedCosts to Administer the Insurance Division Operations for the Three Fiscal Years Ended March 31, 2012
… Purpose To determine whether the Department of Financial Services (Department) is reporting its … expenses accurately, pursuant to Section 332, Article 3 of the Insurance Law. Our audit covered the period April 1, … Background The Department was established with the merger of the former Departments of Insurance and Banking on October …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/costs-administer-insurance-division-operations-three-fiscal-years-ended-march-31-2012Opinion 88-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. BONDS AND NOTES -- Periods of Probable Usefulness (purchase of police cars) LOCAL …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Adoption Subsidy Program (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit … and in compliance with governing regulations. The Office of Children and Family Services (OCFS) established the …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followIDA Reform
… Signed into law on December 18, 2015 as Chapter 563 of the Laws of 2015 – A.7915 (Magnarelli) / S.5867 (Marchione) – To … accountability and improve the efficiency and transparency of the operations of industrial development agencies and …
https://www.osc.ny.gov/legislation/ida-reformHousing Preferences for Veterans (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … the New York State Legislature had extended the right of preference for housing to many more veterans, few actually …
https://www.osc.ny.gov/state-agencies/audits/2015/01/29/housing-preferences-veterans-followOpinion 2006-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Leave Time Generally (authority to provide leave of absence to elected official) TOWN BOARD -- Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Hazard Mitigation and Coordination (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit … which hit New York City on October 29, 2012, was one of the most damaging hurricanes ever to make landfall in the …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/hazard-mitigation-and-coordination-followState Agencies Bulletin No. 2194
… Purpose: The purpose of this bulletin is to inform agencies of revised procedures for requesting payroll information … by this bulletin. Background: Due to an increased number of requests for sensitive garnishment and deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2194-employee-payroll-deduction-information-requestsXIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… Section Overview and Policies The purpose of this section is to emphasize awareness by State officers and employees of the requirements imposed by Advisory Opinion No. 08-04 … Ethics). The Advisory Opinion addresses the personal use of supply vendor purchase rewards or points accumulated by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netLife Changes: What If I Work After Retirement?
… limit for retirees employed by school districts or Boards of Cooperative Educational Services (BOCES) is suspended … or charter school. For most other retirees under the age of 65, the $35,000 limit is in effect and applies to the … and still receive a pension. However, you should be aware of the laws governing post-retirement employment and how …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementCUNY Bulletin No. CU-674
… Purpose The purpose of this bulletin is to inform agencies of raise eligibility and automatic processing and to provide … are affected. Background Pursuant to the Memorandum of Agreement between the City University of NY and the PSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-674-2018-2020-professional-staff-congress-psc-retroactiveAdvisory Council for the Retirement System
… appointed by the Comptroller pursuant to regulations of the Comptroller (2 NYCRR Part 320), advises and makes … recommendations to the Comptroller on the formulation of policies in relation to the administration and management of the Common Retirement Fund and the Retirement System. At …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemState Agencies Bulletin No. 422.3
… Supersedes Payroll Bulletin No. 422.2 Purpose: The purpose of this bulletin is to inform agencies of the new process for requesting direct deposit delete or … PayServ Bulletin Board twice per week and shows the status of all direct deposit delete and reversal requests. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4223-new-process-request-direct-deposit-delete-or-reversalLanguage Access Services (Follow-Up)
… Objective To assess the extent of implementation of the five recommendations included in our initial audit … the State’s language access policy requiring translation of vital documents into the 12 most common non-English …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-follow