Search
Opinion 92-35
… REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of unpaid taxes with respect to county taxable … RECEIVER OF TAXES AND ASSESSMENTS -- Powers and Duties (notice of unpaid taxes with respect to county taxable property) REAL PROPERTY TAX LAW, §987: A notice of unpaid taxes pursuant to RPTL, §987 should not be …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Oversight and Enforcement of the Rechargeable Battery Law
To determine whether the Department of Environmental Conservation has adequately monitored and enforced compliance with the New York State Rechargeable Battery Law to promote the proper disposal of lithiumion and other types of rechargeable batteries
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 Employees: All … The purpose of this bulletin is to explain OSC and agency procedures for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2118-leap-year-salary-calculation-fiscal-year-2023-2024SUNY Bulletin No. SU-365
… agencies of OSC’s automatic processing of the Non-Leap Year Factor Change for Fiscal Year 2024-2025 for SUNY CAL and CYF Employees. Affected … of CYF and CAL are affected. Background: In any fiscal year in which February consists of 28 days, the biweekly … agencies of OSCs automatic processing of the NonLeap Year Factor Change for Fiscal Year 20242025 for SUNY CAL and …
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 Agencies Bulletin No. 2213
… agencies of OSC’s automatic processing of the Non-Leap Year Factor Change for Fiscal Year 2024-2025. Affected Employees: All employees with a Comp … agencies of OSCs automatic processing of the NonLeap Year Factor Change for Fiscal Year 20242025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025State Comptroller DiNapoli Releases Municipal & School Audits
… of district funds or prepare monthly cash flow forecasts to estimate funds available for investment. The board also … for 59 claims totaling $51,519, or establish procedures to detect and prevent duplicate payments. In fact, auditors … records, and inadequate financial reports were provided to the board. As a result, the board lacked reliable records …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Merrick Union Free School … District – Financial Management (Nassau County) The board and district officials did not properly manage fund balance and reserves. Although the board and district officials …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… auditors identified potential cost savings of $23,000 for vehicle and energy purchases. Officials also did not issue … budgeted appropriations, leaving a limited flexibility to cover any other unforeseen or unexpected costs. Since 2017, …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… 50-day test period. Officials did not maintain perpetual inventory records or take a periodic physical inventory of diesel fuel on hand. Consequently, no fuel … in 2017 and officials only updated the district’s asset records on an annual basis thereafter. As a result, …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 991
… Purpose To inform agencies of a new Time Entry code and to provide instructions for payment of the 2009 Uniform Cleaning and Maintenance Allowance for … Employees must have been on the payroll at the end of the pay period in which November 1st, 2009 fell. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/991-2009-uniform-cleaning-and-maintenance-allowance-lifeguardsState Agencies Bulletin No. 1715
… 2019. To access this notice, visit the Internal Revenue Service website at https://www.irs.gov/pub/irs-pdf/n1036.pdf … The limit has increased to $19,000. Please refer to Payroll Bulletin No. 1700 for additional information. Pre-Tax … OSC continues to use the Percentage Method on an Annual payroll period for income tax withholding purposes (for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1715-summary-tax-related-changes-2019Town of Wawayanda – Financial Operations (2024M-160)
… budget officer. The Supervisor is responsible for ensuring that day-to-day financial activities are recorded in the accounting system. The Board appointed a Supervisor’s … The Town’s 2023 appropriations totaled $5.9 million for all funds and the surplus fund balance at the end of 2023 …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… properly collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees … structures. In the Town, property owners may submit an application to the Highway Department (Department) to request … properly collect record and deposit culvert pipe application fees application fees and culvert pipe …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Colesville-Windsor Fire District – Board Oversight (2025M-74)
… Understanding the Audit Area The Board, being responsible for the general management and control of the District’s … District’s financial operations were adequately accounted for and reported. In addition, the District faced an increased risk of theft, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74Other Bulletin No. 55.2
… This bulletin supersedes Payroll Bulletin No. Other-55.1 . Purpose The purpose of this bulletin is to … (Grade 001-031) As of the date of this bulletin, there are no positions with a Comp Rate Code of HRY or FEE. Information … ARO must be entered. Please refer to Payroll Bulletin No. 1893 for more information. Agencies must continue to use …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-552-april-2020-state-university-construction-fund-scf-civilState Agencies Bulletin No. 2340
… Agreement between the State of New York and the NYS Law Enforcement Officers’ Union, District Council 82 (Council …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2340-security-supervisors-unit-april-2025-3-salary-increaseState Agencies Bulletin No. 2262
… academic year Teachers not returning in the Fall of 2024 Change in Comp Rate Codes Transfers between agencies Work … are Hired, Rehired, Concurrently Hired, or have a position change effective the first date of the agency’s academic year … are Hired, Rehired, Concurrently Hired, or have a position change effective the first date of the agency’s academic year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2262-restoration-contract-pay-and-additional-pay-21p-institution-teachersXIX.2.B Project Information and Budget Control – XIX. Project Costing (PCIP)
… Project Type Project Types and Categories are intended to support the project and are not intended to define a funding source such as Federal … Project Types and Categories are intended to support the project and are not intended to define a funding source …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2b-project-information-and-budget-controlComptroller DiNapoli Releases School Audits
… , Sharon Springs Central School District and the South Mountain Hickory Common School District . State Comptroller … must obtain supervisory approval before working overtime hours, the district does not have adequate procedures in … 2014 payrolls in which employees worked 196.75 overtime hours and received overtime payments totaling $8,371 and …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0XI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… Agencies in order to support the procurement and award decisions. OSC approval of individual Participating … etc. This contract numbering logic should never use the letter “Z” as part of the suffix in the last character. Each … assignment as detailed in CM naming convention above. b) Non-Backdrop CM contracts: There are other multi-agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contracts