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2020 Financial Condition Report – 2020 Financial Condition Report
… the convergence of two dramatically different periods to New York State. The nation’s longest recorded economic expansion continued to generate overall job growth through most of the fiscal … significantly impacted the State’s economy. The transition to a new fiscal year then brought the loss of more than 1.9 …
https://www.osc.ny.gov/reports/finance/2020-fcrNew York’s Economy and Finances in the COVID-19 Era
… bolstered by $5.1 billion from the federal Coronavirus Relief Fund established by Congress, as well as $4.5 billion … drop in revenues and the delay of billions of dollars in tax receipts due to the deferral of the tax filing deadline from April 15 to July 15. Additional …
https://www.osc.ny.gov/reports/covid-19-july-9-2020Volunteer Firefighters – Travel and Conference Expense Management
… Volunteer firefighters are also eligible for reimbursement of certain expenses incurred while attending training schools and courses of instruction for firefighters. General Municipal Law 12 authorizes the governing board of a municipal corporation or fire district to provide for …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefighters2019 Financial Condition Report – 2019 Financial Condition Report
… I am pleased to present the State of New York’s Financial Condition Report for the fiscal year ended March 31, 2019. New York …
https://www.osc.ny.gov/reports/finance/2019-fcrOpinion 2003-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … roads) RATIFICATION -- Claims (purchase by fire district of holiday decorations for public roads) TOWN LAW §176(4-a), …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 2004-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … may not be expended to purchase annuities for the benefit of members of a volunteer fire company. You ask whether …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Internal Control System Components
… whether the Workers’ Compensation Board’s management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period … each State agency to institute a comprehensive system of internal control over its operations. The Division of the …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsState Agencies Bulletin No. 935
… Over 40 Comp Time II program negotiated with CSEA, PEF and RRSU, employees are permitted in October of each year of the … issued in conjunction with the 2007-2011 CSEA, PEF and RRSU agreements. GOER Memo 2009-7 to agency Directors of … the Over 40 Compensatory Time II Cash Outfor CSEA, PEF and RRSU employees. Earnings Begin Date: Last day of pay period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/935-2009-csea-pef-and-rrsu-over-40-compensatory-time-ii-cash-outAmusement Park and Fair Ride Safety
… Purpose To determine if the Department of Labor (Department) is adequately monitoring and enforcing safety conditions of amusement park and fair rides. The audit covered the … is responsible for protecting the safety and health of workers and the public. As part of this role, its Industry …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyState Agencies Bulletin No. 2299
… Dates: Effective for payroll checks dated January 9, 2025 (Institution) and January 15, 2025 (Administrative). OSC Actions: At the request of Civil … January 1, 2025 will remain at the same amount for the calendar year 2025. Dues amounts for part-time, annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2299-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 2300
… The purpose of this bulletin is to notify agencies of the 2025 maximum salary limit for ORP and VDC plan members. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2300-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryCUNY Bulletin No. CU-831
… Employees: Employees represented by IBEW, Local 3, in Bargaining Unit T4 are affected. Effective Dates: Changes will be effective in paychecks dated July 10, 2025. OSC Actions: At the request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-831-international-brotherhood-electrical-workers-ibew-local-3State Police Bulletin No. SP-247
… of State Police with instructions for processing the 2025 Education Payment. Affected Employees: Employees of the … criteria are affected. Background: Pursuant to Chapter 24 of the Laws of 2019, which implemented the 2018-2023 … Record Effective Date of Inserted Additional Pay Row NY OT Effective Date Payment Amount Earnings End Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-247-2025-state-police-education-paymentDiNapoli: Buffalo's Financial Condition Improves
… Buffalo is one of four cities in New York with a dependent school district – which means the city must raise and collect … to the other cities with dependent school districts – Rochester, Syracuse and Yonkers. DiNapoli, however, noted …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-buffalos-financial-condition-improvesXVI.4 Overview – XVI. Financial Reporting
… policies for selected specialized areas that apply to agencies in the State reporting entity, accountability for … the Office of the State Comptroller. Some policies apply to all agencies while others affect only selected agencies. Guide to Financial Operations REV. 01/01/2017 … This section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4-overviewXVI.3 Overview – XVI. Financial Reporting
… subsidiary systems to account for certain revenues (e.g., income tax collections, patient fees) and certain …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewIndependent Review Finds State Pension Fund Operates Under Highest Ethical and Professional Standards
… P. DiNapoli, commended the Comptroller and Fund staff for holding “themselves to the highest ethical, professional and conflict of interest standards” and for being “well-prepared for the challenges that the [COVID-19] pandemic posed.” The …
https://www.osc.ny.gov/press/releases/2022/04/independent-review-finds-state-pension-fund-operates-under-highest-ethical-and-professional-standardsIX.9.A Transfer Authorizations – IX. Federal Grants
… Pursuant to §4 (1) of the State Finance Law, no money shall be paid … that financial resources may be transferred from one fund to another with specific statutory authorization for such … acts or within bills that are enacted with the budget to implement various provisions of the appropriation acts. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … has not submitted the required annual financial reports to the Office of State Comptroller for the 2011 through 2013 … limit by $4,394 and the board did not pass a resolution to override the limit. Chenango County – Departmental Cash …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2Opinion 99-14
… This opinion represents the views of the Office of the State Comptroller at the time it was … indirect expenditure) GENERAL MUNICIPAL LAW, §103; TOWN LAW, §198(12): An agreement by a town on behalf of a … for any lawful use (see, e.g., Ross v Wilson , 308 NY 605; Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Matter …
https://www.osc.ny.gov/legal-opinions/opinion-99-14