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Town of Columbus – Budget Development Practices (2012M-225)
… 2011, to August 1, 2012. Background The Town of Columbus is located in Chenango County. An elected five-member Town … Town. The Town’s annual budget for the 2012 fiscal year is $770,000. Key Findings The Board and Supervisor did not … revenues in fiscal year 2012, its adopted budget for 2013 is more closely based on realistic revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hCost-of-Living Adjustment – Divorce and Your Benefits
… to a portion of a retiree’s cost-of-living adjustment (COLA) , not as an option beneficiary, but as part of the … the retiree’s monthly retirement benefit while the retiree is still living. A DRO will be reviewed to determine whether … intent to provide the ex-spouse with a COLA. If the intent is to prohibit an ex-spouse from receiving a share of the …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentOpinion 90-11
… Court, in Garcia v San Antonio MTA , 469 US 528, 105 S Ct 1005, 83 L Ed2d 1016, reversed its earlier decision in …
https://www.osc.ny.gov/legal-opinions/opinion-90-11State Agencies Bulletin No. 1899
… the payroll office of a direct deposit account change or closure during the SFS black out period, ensure the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1899-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsOpinion 92-12
… uncompensated services) WORDS AND PHRASES -- Employment (meaning for purposes of General Municipal Law, §207-a[6]) … in their ordinary acceptance and significance and the meaning commonly attributed to them" ( Phaneuf v City of … "employment", however, is susceptible to more than one meaning (see Barnhardt v Hudson Valley District Council of …
https://www.osc.ny.gov/legal-opinions/opinion-92-12New York City Budget Balanced But Economic Risks Have Grown
… budget easier. Since 2009, the city has added 820,400 jobs, bringing employment to a record level of 4.55 million … near its record low. The city is on track to add 94,400 jobs in 2019, a faster pace than last year. In the absence of …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownVillage of Churchville – Financial Management (2025M-128)
… a favorable credit rating, and enables long-term financial planning. Maintaining a reasonable amount of unrestricted … in developing and adopting more accurate budgets and planning for the Village’s financial future. In addition, the …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128State Agencies Bulletin No. 1016.1
… Postal Service (USPS) provides a service that compares the address file of organizations to the latest address reported to USPS by individuals. This service … individuals who have notified the USPS of a change of address, but have not yet notified their employer. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-systemDiNapoli: Audit of NYC's CityFHEPS Program Reveals Weak Oversight and Rising Costs
… the seven providers. Key audit findings included: Unsafe Apartments: Families were placed in apartments with serious housing-code violations, including … who continued to receive rent payments for uninhabitable apartments, increasing costs and forcing families to …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-audit-nycs-cityfheps-program-reveals-weak-oversight-and-rising-costsOpinion 88-13
… officer and stockholder of more than 5% of the outstanding stock of an insurance agency would have a prohibited conflict … is the vice-president and holder of 19.7% of the voting stock of an insurance company which provides insurance … provides an exception for interests arising as a result of stock ownership or control if less than 5% of the outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-88-13DiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic
… The new law, sponsored by Sen. Liz Krueger and Assemblyman Fred Thiele, provides financial and budgetary flexibility to …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemicFood Safety Monitoring
… its food safety/recall program, and investigating consumer complaints. As of June 4, 2013, the Division was responsible … 1, 2011 through June 4, 2013, it received 5,724 consumer complaints for investigation, and inspectors obtained 3,894 … significantly address existing backlogs.Most consumer complaints are investigated timely and the Department's food …
https://www.osc.ny.gov/state-agencies/audits/2014/01/30/food-safety-monitoringOpinion 88-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the abovementioned individuals all of whom are paid by the county are required to comply with the disclosure …
https://www.osc.ny.gov/legal-opinions/opinion-88-52State Agencies Bulletin No. 1154
… data such as name, agency, NYSEmplid, address, and direct deposit information if any exists in PayServ. The travel … reimbursements will either be in the form of a direct deposit or a check based on how the employee is currently paid through PayServ. If direct deposit information does NOT exist in PayServ, the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1154-information-regarding-payserv-employee-file-interface-statewideContact Us
… certain unclaimed property to owners – no claim required. For inquiries, see our frequently asked questions or contact us with the form below. How much is my claim? To protect your privacy and prevent fraud, we … are at least $20 or one share of stock. Once your claim is approved, we’ll email you the payment details, including …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-usState Comptroller DiNapoli Releases Municipal Audits
… and Sale (Erie County) Auditors estimate the town sold the Southside Municipal Center for approximately $718,000 less …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0Leaves of Absence – Basic Plan with Increased-Take-Home-Pay (ITHP)
… leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ Compensation Tier 1 members will usually receive up to one year of service credit per accident for time spent on … Compensation leave. Tier 2, 3, 5 and 6 members may be able to receive service credit for some or all of your Workers’ …
https://www.osc.ny.gov/retirement/publications/1511/leaves-absenceLeaves of Absence – Police and Fire Plan
… leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ Compensation Tier 1 members will usually receive up to one year of service credit per accident for time spent on … Compensation leave. Tier 2, 3, 5 and 6 members may be able to receive credit for some or all of your Workers’ …
https://www.osc.ny.gov/retirement/publications/1512/leaves-absenceLeaves of Absence – New Career Plan
… leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ Compensation Tier 1 members will usually receive up to one year of service credit per accident for time spent on … Compensation leave. Tier 2, 3, 5 and 6 members may be able to receive credit for some or all of your Workers’ …
https://www.osc.ny.gov/retirement/publications/1515/leaves-absence