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Opinion 94-25
… FIREFIGHTERS -- Service Award Program (service credit for attending meetings of groups within a fire department or fire company) GENERAL MUNICIPAL LAW, §217(c)(v): Section 217(c)(v) … year of firefighting service under a service award program for attendance at "meetings" of an emergency rescue and first …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Oversight of Water Supply Emergency Plans
… Objectives To determine if the Department of Health (Department) is providing sufficient guidance and oversight to ensure that water system operators have completed and … To determine if the Department of Health Department is …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansState Agencies Bulletin No. 1800
… Certificate and the update to the PayServ Federal Tax Da …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1800-2020-form-w-4-employees-withholding-certificate-and-payserv-federal-taxState Agencies Bulletin No. 2406
… January 2026 minimum wage increases for hourly employees and provide instructions for payments not processed … of the Budget establishes the pay rate for State seasonal and other non-statutory positions paid using an hourly rate. … authorizes the minimum wage be increased for seasonal and other non-statutory positions to: $17.00 per hour for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2406-january-2026-increase-minimum-wageState Comptroller DiNapoli Releases Municipal & School Audits
… to incur $11,430 in borrowing costs. Village of Penn Yan – Water Treatment Plant (WTP) Overtime (Yates County) Because village officials …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsCUNY Bulletin No. CU-621
… Enter the total amount of the adjustment. Agency Actions – Night Differential Increase Effective 1/1/2018 Regularly … between 4:00 p.m. and midnight shall continue to be paid a night shift differential of fifteen percent (15%) of the … hours between midnight and 8:00 a.m. shall be paid a night shift differential at the rate of time and one-half …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-621-cuny-retroactive-rate-increases-elevator-mechanicsComptroller DiNapoli Releases Municipal Audits
… work. In addition, the town’s annual independent audit did not assess internal controls, ensure that financial …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Tax Cap Nears Two Percent for 2018
… I continue to urge local officials to exercise caution when crafting their spending plans." The tax cap, which first … comparison, property tax levy growth for school districts was capped at 1.26 percent for the 2017-18 fiscal year. For … visit Open Book New York . The easy-to-use website was created to promote transparency in government and provide …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018DiNapoli Statement on MTA Budget
… statement on the Metropolitan Transportation Authority's 2026 Adopted Budget: "The Metropolitan Transportation Authority’s Adopted Budget for 2026 reflects several actions that have become necessary in … from new operating efficiencies, including $75 million in 2026, which will help the Authority balance its budget next …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budgetState Agencies Bulletin No. 683
… Under the previous Increment Code system, employees whose base salary is below Job Rate but who are holding a … grade. Affected Employees Employees in Bargaining Units 01, 21, 31, 61, 81 and 91 Effective Date(s) Pay Period 18L …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesState Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… following statement today regarding the approval of the settlement of the derivative lawsuit the New York State … and the subsequent grounding of the aircraft. Under settlement approved today by the Delaware Chancery Court, … “What happened at Boeing led to great tragedy. The settlement approved today not only provides for the company …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementState Agencies Bulletin No. 2050
… NYSPO users will be required to establish and use MFA at login. New and existing users will not be able to access …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlineXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… require overnight assignments away from their official station for at least 30 percent of the work year. In … require overnight assignments away from their official station for at least 30 percent of the work year …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… in Section 10.F - Cash Advance Reconciliations and Annual Confirmation of this Chapter; Advance funds should never be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewVillage of Liberty – Financial Condition (2013M-109)
… May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population of 4,392. The Village … did not maintain the Village’s accounting records in an accurate manner. As a result, in two of the last five fiscal years, Village officials …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Comptroller DiNapoli Releases Municipal Audits
… operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Town of Big Flats – Financial Management (2013M-170)
… January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Fuel Purchases
… Authority (Authority) is purchasing the correct type of fuel, paying the proper amount for the fuel purchased, receiving the correct amount of fuel, and keeping accurate records of the supply and … Authority Authority is purchasing the correct type of fuel paying the proper a …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesState Comptroller DiNapoli Releases School District Audits
… East Ramapo Central School District – Textbooks Loaned to Nonpublic School Students (Rockland County) The district did not have adequate systems in place to verify that textbooks purchased for and loaned to … resulted in apparent overpayments of $2,180. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 145
… To explain automatic processing of retroactive adjustments for closed contract periods Affected Employees Employees with Pay Basis Code 21P who have adjustments for a closed contract period. Effective Date Immediately … that affects the amount an employee should have been paid for a closed contract period, the adjustment will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustment