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Unified Court System Bulletin No. UCS-145
… Purpose To explain procedures for processing Judicial Supplemental Support Allowance payments. Affected Employees … direct deposit for this payment. Background The Judicial Supplemental Support Fund (date of inception is November 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-145-2009-judicial-supplemental-support-allowanceState Agencies Bulletin No. 991
… Purpose To inform agencies of a new Time Entry code and to provide instructions for payment … for Lifeguards. Affected Employees Eligible employees in Bargaining Unit 68 Background GOER memorandum dated … and Maintenance Allowance payments to eligible employees in Bargaining Unit 68. Effective Date(s) Payments may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/991-2009-uniform-cleaning-and-maintenance-allowance-lifeguardsOpinion 92-35
… with respect to county taxable property) REAL PROPERTY TAX LAW, §987: A notice of unpaid taxes pursuant to RPTL, … its taxable real property. You ask whether Real Property Tax Law (RPTL), §987 requires town tax collecting officers to …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Opinion 92-31
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … financial reports. The village may not sell advertising space in such a newsletter. You ask whether a village, at … municipal purpose to raise revenues by selling advertising space on municipal property (1982 Opns St Comp No. 82-133, …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 91-16
… -- Fees (not based on agate measurement for publication of notice of unredeemed land) REAL PROPERTY TAXES AND ASSESSMENTS -- Redemption (publication of notice of unredeemed lands) -- Tax Sale (cost of publication of notice) CIVIL PRACTICE LAW AND RULES, §8007; PUBLIC OFFICERS …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Comptroller DiNapoli Releases Municipal Audits
… of Sidney , Town of South Bristol and Wyoming County . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … financial reports with the Office of the State Comptroller in a timely manner. Town of German Flatts – Fiscal Stress …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2Oversight and Enforcement of the Rechargeable Battery Law
… rechargeable batteries. The audit covered the period from January 2020 through September 2021. About the Program Every year in the United States, … recycling and waste disposal efforts in the State. Article 27, Title 18 of the Environmental Conservation Law, referred …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawState Agencies Bulletin No. 2118
… Purpose: The purpose of this bulletin is to explain OSC and agency procedures for the use of the Leap Year Salary Calculation. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2118-leap-year-salary-calculation-fiscal-year-2023-2024VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… money is appropriated and subsequently loaned or advanced to non-State agencies pursuant to State Finance Law Section 40-a. ALRs anticipate future … reimbursement from third-party sources. Loans are made to recipients (generally Public Benefit Corporations, Public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Village of Mexico – Financial … Consequently, no fuel reconciliations were performed. West Genesee Central School District – Capital Assets (Onondaga …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 2213
… Year 2024-2025. Affected Employees: All employees with a Comp Rate Code of ANN , CYF and CAL (except employees in SUNY Grade 980) are affected. Background: In any fiscal year in which February consists of 28 days, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025Opinion 88-70
… of Town of Warrensburg , 90 AD2d 916, 456 NYS2d 873, mot for lv to app den 58 NY2d 604, 459 NYS2d 1027; Meredith v … effect, and that municipal moneys may not be expended for such purposes (1987 Opns St Comp No. 87-80, p 120; 1986 … requiring mandatory or permissive referenda, respectively, for certain local laws). However, there may be referendum …
https://www.osc.ny.gov/legal-opinions/opinion-88-70XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… enforceable liability associated with the retirement (i.e., permanent removal from service) of a tangible capital … activities related to its tangible capital assets should recognize a liability based on GASBS 83. Assets with … equipment This is not an exhaustive list. Agencies should consider the possibility of AROs when acquiring new …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Agencies Bulletin No. 1715
… Withholding Adjustment for Nonresident Aliens Supplemental Wage Withholding Flat Rate Social Security Wage Base Limit Contribution Limits on … (This is provided for informational purposes only.) Social Security & Medicare Wage Base and Tax Rate Information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1715-summary-tax-related-changes-2019State Comptroller DiNapoli Releases Municipal & School Audits
… of information required by the board’s reserve policy and best practices. Hammondsport Central School District – …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsSUNY Bulletin No. SU-365
… CAL and CYF Employees. Affected Employees: SUNY employees in Salary Grade 980 positions with a Comp Rate Code of CYF and CAL are affected. Background: In any fiscal year in which February consists of 28 days, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-365-non-leap-year-factor-change-fiscal-year-2024-2025-suny-calState Comptroller DiNapoli Releases Municipal & School Audits
… lack transparency, circumvent the statutory limit on surplus fund balance and result in taxpayers being taxed … policies and state law. The claims auditor also relied on other district officials to perform her job … for three bank account balances totaling $1.1 million on May 31, 2023 in the accounting records or comply with …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… status of their transactions submitted through the EDSS in real time, including Approvals, Non-Approvals or Requests for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewTown of Wawayanda – Financial Operations (2024M-160)
… or a detailed statement of money received and disbursed on a monthly basis. As a result, the Board could not … and recommendations. Appendix C includes our comments on issues raised in the Town’s response letter. We conducted … New York State General Municipal Law. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Comptroller DiNapoli Releases Municipal & School Audits
… of Yonkers – Budget Review (Westchester County) The city’s 2025-26 adopted budget totals $1.55 billion, which includes … Public Schools and $739.8 million for the city. The 2025-26 budget is $35.8 million more than the city’s budget …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits