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SUNY Bulletin No. SU-386
… for their work location. Affected Employees: Employees in hourly or annual positions who meet the eligibility … New York State’s minimum wage for those employees in non-governmental positions. The Director of the Budget … rates consistent with the Division of the Budget bulletin. In addition, eligible full or part-time annual employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-386-january-2026-increase-minimum-wage-employees-stateOther Bulletin No. 86
… for their work location. Affected Employees: Employees in hourly or annual positions who meet the eligibility … New York State’s minimum wage for those employees in non-governmental positions. The Director of the Budget … rates consistent with the Division of the Budget bulletin. In addition, eligible full or part-time annual employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-86-january-2026-increase-minimum-wage-state-universityGASB Statement 87, Leases
… lessee by the end of the contract, and have no termination options. These should be reported as a financed purchase of … certain the lessee or lessor will exercise a fiscal funding clause, use the date you expect them to exercise the … into a holdover period until a new lease is signed. Fiscal Funding Clause Fiscal funding or cancellation clauses allow …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… servers used for large-scale applications. Software 51060 Business Function Specific Software Software … to §245 - Family Court Act Section 245 and §25 - Judiciary Law. 55175 Court Reporter Fees paid to persons responsible … Service Department as provided in §11 of the Civil Service Law, and the administration of health insurance programs. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceOpinion 90-7
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Employees … to defend and indemnify public officers and employees in any civil action arising out of an act or omission which … provisions. The term "public entity" is defined broadly in subdivision 1(a) of section 18 to include "... (iv) a …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Comptroller DiNapoli Releases Municipal Audits
… Fire Company No. 1 and the Plattsburgh Public Library . “In today’s fiscal climate, budget transparency and … complete and accurate, and that purchases were made in accordance with the procurement policy. The village’s … process does not comply with the procedures outlined in the policy. Greenville Fire District #1 – Board Oversight …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Security Self-Assessment – Information Technology Governance
… The Security Self-Assessment appended to this publication addresses key areas of IT internal … access and contingency planning. Several of the main questions include follow-up questions that will elicit … staff working on laptop computers, you may want to ask a follow-up question about the apparent omission from the …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentSelected Safety and Security Equipment at Subway Stations
… CCTV surveillance cameras, 1,746 monitors, 332 digital video recorders, five video cassette recorders, and related accessories (e.g., … recording devices. EMD is also responsible for repairing video system equipment, except for equipment still under …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsBusiness Services Center Shared Services
… as a centralized office for processing Human Resources (HR) and Finance transactions that are common across State … mission is to provide shared services to standardize HR and Finance transactions; its objectives include … in waves; as of March 2016, the Center was processing HR and Finance transactions for 62 agencies. Center …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesOversight of School Safety Planning Requirements
… Program Incidents like the February 2018 school shooting in Parkland, Florida highlight the need for schools to remain … safety plans as part of the Safe Schools Against Violence in Education (SAVE) Act. Among its key provisions, the SAVE … Plans to the State Police annually. Their efforts resulted in 99 percent of required plans being submitted to the State …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsAccountability and Surplussing of Vehicles
… using the agency’s more than 3,000 State-owned vehicles. In the New York City region, OPWDD reports having 115 … assigned vehicles, including current status and location. In addition, OPWDD’s Fleet Management Policy states that … State business only, and each use must be recorded in a vehicle log, along with trip details such as date and …
https://www.osc.ny.gov/state-agencies/audits/2019/08/15/accountability-and-surplussing-vehiclesOversight of Passenger Safety
… care and residential supports and services, primarily in community settings. Regional Developmental Disabilities … as hired contractors to transport individuals who live in OPWDD-run residences. In the New York City region, there are 115 such residences …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyState Agencies Bulletin No. 2093
… Tier 6 employees’ Savings Plans pages due to the two-year look back. Affected Employees Tier 6 VDC members are … Rate based on review of the “two-year look back” salary. Locked query, LQ_RET_2_YR_LOOKBACK_VDC , … from each row must be combined, determining the “two-year look back” salary. When the query prompts for: Calendar Year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2093-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… The District’s 13 ALS employees use a combination of sign-in sheets and a biometric timeclock (finger reader) to help … they are properly compensated for all the time worked. In 2023, the District’s payroll for ALS employees totaled … of the increased hourly rate went undetected, resulting in a total overpayment of $8,690. The District’s inconsistent …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153SUNY Bulletin No. SU-108
… Employee Status Employees will remain on the payroll in their regular positions and will continue to be paid. New … Employees paid during the academic year 2004-2005: In addition to the above, the following procedures are … during the 2004-2005 academic year. Winter Session Worked in the Same Agency If the Winter Session is worked in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-108-new-earn-codes-and-procedures-processing-suny-winterCity of Mechanicville – Financial Oversight (2025M-78)
… to the Office of the New York State Comptroller (OSC) in a timely manner, as required by General Municipal Law … the City’s reporting requirements during our audit period. In addition, the City’s charter provides a general framework … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78State Comptroller DiNapoli, Senator Cooney and Assemblymember Solages Urge Governor to Sign Contract Legislation
… I urge the Governor to sign it and enhance public trust in state contracting during emergency situations and when the … bill introduced at the request of DiNapoli, which passed in the Senate ( S.6942 Cooney/ A.7405 McDonald), would … of public information. I was proud to carry legislation in the Senate to require posting of contracts during states …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-senator-cooney-and-assemblymember-solages-urge-governor-sign-contractState Agencies Bulletin No. 1117
… payment. Affected Employees Employees designated M/C in Negotiating Unit 06 who meet the eligibility criteria … below Effective Date(s) This payment will be included in the regular paychecks dated 1/4/12 (Administration) and … Eligibility Criteria and Payment Information Employees in the following departments and titles are eligible for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1117-2011-uniform-cleaning-and-maintenance-allowance-employees-designatedCUNY Bulletin No. CU-743
… not processed automatically. Affected Employees Employees in Bargaining Units CB, PC, T8 and TC who meet the … York State Education Law, yearly increments are to be paid in January and July for all eligible Professional Staff … Increments are effective 07/01/2022 and will be processed in Institution Pay Period 07C, paychecks dated 07/14/2022. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-743-july-2022-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-788
… processed automatically. Affected Employees: Employees in Bargaining Units CB, PC, T8 and TC who meet the … York State Education Law, yearly increments are to be paid in January and July for all eligible Professional Staff … Increments are effective 07/01/2024 and will be processed in Institution Pay Period 07C, paychecks dated 07/11/2024. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-788-july-2024-city-university-new-york-cuny-increments