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Opinion 88-35
… to assist it in administering the State's student loan program. A detailed RFP, designed to upgrade, modernize and …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Employer's Guide
… work done, including resources from the Employer’s Guide, on the Employer homepage . Bookmark the Employer homepage so …
https://www.osc.ny.gov/retirement/employers/employers-guideOpinion 2000-12
… that prohibits a town board member from voting on salaries for family members who are elected or appointed town … to abstain from voting on resolutions setting salaries for family members who serve as various town officers. … prohibits a governing board member from voting on salaries for family members who are elected or appointed town …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 93-31
… performance of official duties (see, e.g., 1980 Opns St Comp No. 80-593, p 164; 1980 Opns St Comp No. 80-138, p 36; 26 Opns St Comp, 1970, p 84; 16 Opns St Comp, 1960, p 403; 13 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Opinion 2007-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Opinion 90-13
… for a village sewer project in conjunction with a planned New York State Department of Transportation (DOT) road … for a village sewer project in conjunction with a planned New York State Department of Transportation DOT road …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Town of Lewis – Highway Purchases (2014M-103)
The purpose of our audit was to review the Highway Departments purchasing practices for the period of January 1 2012 through November 30 2013
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Retiree Annual Statement
… Your Retiree Annual Statement provides a year-end summary of your pension payments for the last calendar year, including the total amount you received and a breakdown … PFRS from dialog box. Click Look Up icon next to Calendar Year field and select an option from dialog box. (Note: 2024 …
https://www.osc.ny.gov/retirement/retirees/retiree-annual-statementState Agencies Bulletin No. 1031
… relating to taxable travel reimbursements in order for the State to comply with IRS reporting requirements. This bulletin replaces Bulletin A-608/P-933 Background Taxable travel reimbursements include: … to last for more than one year. Further explanations of rules for excess PCM, Per Diem Amounts, Non-Overnight Meal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1031-year-end-procedure-taxable-travel-reimbursementState Agencies Bulletin No. 1093
… . Non-Overnight Meal Allowances IRS requires employers to report and withhold income and employment taxes from meal … will add these amounts to taxable income in box 1 on the employees 2011 Form W-2s. While these payments are subject to … to the 12/10/11 through 12/30/11 taxable reimbursements. Employees who have already paid the maximum 2011 Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1093-year-end-procedure-taxable-travel-reimbursementsState Agencies Bulletin No. 933
… relating to taxable travel reimbursements in order for the State to comply with IRS reporting requirements. This … and employment taxes if employment away from home at a single location is realistically expected to last for more than one year. Further explanations of rules for excess PCM, Per Diem Amounts, Non-Overnight Meal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/933-year-end-procedure-taxable-travel-reimbursementsIsland Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… maintained complete and accurate inventory records for and monitored the District’s capital assets. Key … did not accurately and completely record and account for all capital assets we reviewed (i.e., machinery, … a physical inventory to properly monitor and account for assets since 2011.Therefore, officials cannot assure …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringTitle IV-E Foster Care – Federal Funding and New York
… Title IV-E of the Social Security Act (Assistance Listing Number 93.658) is a federal program that provides … to New York City The City’s latest projections, released in January 2025, include $299 million in Title IV-E funding …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-careNew York City Agency Services Monitoring Tool
… Balancing New York City’s budget each fiscal year is foundational for the … The DMMR dataset includes indicator values of zero and blank inputs. Blank inputs represent missing data; however, …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-toolOversight of the Nourish New York Program (2022-S-33) 180-Day Response
To determine if the Department of Agriculture and Markets (Ag&Mkts) and the Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the program for farmers and connects citizens across the State to surplus agricultural products.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s33-response.pdfOversight of the Nourish New York Program (2022-S-33) 180-Day Response
To determine if the Department of Agriculture and Markets (Ag&Mkts) and the Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the program for farmers and connects citizens across the State to surplus agricultural products.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s33-response-DOH.pdfOversight of the Nourish New York Program (2022-S-33)
To determine if the Department of Agriculture and Markets (Ag&Mkts) and the Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the program for farmers and connects citizens across the State to surplus agricultural products.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s33.pdfUnderstanding the Budget Process
This session will explain the budget process, the procedures that should be used in preparing the budget and the resources and tools available to assist with budget development. It will also address the options for amending the budget and monitoring the budget.
https://www.osc.ny.gov/files/local-government/academy/pdf/understanding-the-budget-process-060723.pdfReport on Estimated Receipts and Disbursements – State Fiscal Years 2022-23 through 2024-25
This Report on Estimated Receipts and Disbursements for State Fiscal Years (SFY) 2022-23 through SFY 2024-25, issued pursuant to Section 23 of the State Finance Law, is intended to enhance analysis and discussion of the State’s economic condition and the State Budget.
https://www.osc.ny.gov/files/reports/pdf/budget-receipts-disbursement-22-25.pdfAssessment of New York State Thruway Authority Finances and Proposed Toll Increase
The New York State Thruway is a central element of the State’s transportation network, serving as a critical component of the State’s economy and as a resource for millions of commuters, visitors, and businesses that rely on it to traverse the State safely and efficiently.
https://www.osc.ny.gov/files/reports/pdf/assessment-thruway-authority-finances-toll-increase.pdf