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Opinion 94-27
… pursuant to section 200 (Town Law, §200[10]; 24 Opns St Comp, 1968, p 459). The expense of the improvement is to be … pursuant to section 200 (see, e.g., 1981 Opns St Comp No. 81-353, p 385; 32 Opns St Comp, 1976, p 85; 27 Opns St Comp, 1971, p 160; 1969 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Preparing and Applying for Retirement
… Retirement is a big step, and we want to make sure you’re ready when the … NYSLRS; or Served in the U.S. Armed Forces and received an honorable discharge from active military duty. Or you may … upload documents while applying or after submitting your application. And if you need to update your application, you …
https://www.osc.ny.gov/retirement/members/preparing-and-applying-for-retirementNY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… Titarchuk to the position of Deputy Chief Investment Officer for the $181.7 billion New York State Common … returns,” said Vicki Fuller, the Fund’s Chief Investment Officer. Titarchuk has 17 years of experience across diverse … Titarchuk to the position of Deputy Chief Investment Officer for the $1817 billion New York State Common …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerDivision of Housing and Community Renewal Bulletin No. DH-22
… Purpose To provide information regarding this procedural change. Affected Employees Employees represented by … to Chapter 111 of the Laws of 2006 which provides for a change to the rules governing Longevity Payments for … To provide information regarding this procedural change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesTown of Riverhead – Allocation of Administrative Costs (2012M-247)
… 30, 2012. Background The Town of Riverhead is located in Suffolk County and has a population of approximately … fund to other departments and districts accounted for in other funds. However, we found that the allocation method … – such as payroll, Justice Court, and municipal garage – in allocations to departments that did not use them. These …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and Council oversight for the period … 33,000 residents. The City is governed by an elected Mayor and an eight member elected Common Council. The City’s … City of Poughkeepsie Fiscal Stress and Council Oversight …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… and acceptance by the NYSLRS Matrimonial Bureau. NYSLRS’ Divorce and Your Benefits information and the appropriate … Reader to save a completed DRO proposal for your own records. See Submitting a DRO for instructions on sending …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateVillage of Allegany – Vehicle Fuel (2012M-308)
… audit was to examine the purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 through … Village officials did not seek competition when purchasing vehicle fuel as required by GML and the Village’s procurement … Village of Allegany Vehicle Fuel 2012M308 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Town of Philipstown – Financial Management (2024M-100)
… Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) operation and maintenance (O&M) costs. As … costs that only benefited taxpayers within the water district and resulted in the decline of the general fund …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100State Agencies Bulletin No. 2272
… introduce a new Agency AC230 Worksheet for completion of Form AC230, Worksheet for Paycheck Reversal. Affected … an overpayment are impacted by this bulletin. Background: Form AC230, Worksheet for Paycheck Reversal, is used to … the employee may be entitled to. Without submission of Form AC230, OSC has no proof that the employee is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2272-process-changes-form-ac230-report-check-returned-refund-or-exchangeCUNY Bulletin No. CU-190
… Purpose To provide agencies with information regarding a new bargaining unit and new titles. Affected Employees Employees represented by … the Memorandum of Agreement between the City University of New York and the International Alliance of Theatrical Stage … bulletin provides agencies with information regarding a new bargaining unit and new titles …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-190-newly-established-bargaining-unit-iatse-local-one-andCity of Amsterdam - Budget Review (B21-5-5)
… an independent evaluation of the City’s proposed budget for 2021-22. Background Chapter 531 of the Laws of 2019 … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5State Agencies Bulletin No. 422.2
… No. 422.1 Purpose: The purpose of this Bulletin is to notify agencies of the procedures to be used when requesting a direct deposit reversal. Affected Employees: Employees with a direct … The purpose of this Bulletin is to notify agencies of the procedures to be used when …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4222-revised-direct-deposit-delete-and-reversalsSUNY Bulletin No. SU-385
… and Technical Services Unit (BU05) at the LISVH at Stony Brook University are affected. Background: Pursuant to the … Memorandums of Understanding between the LISVH at Stony Brook, the Public Employees Federation (PEF) at LISVH, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-385-december-2025-increase-preceptor-incentive-program-paymentCost-Saving Ideas: How to Reduce Energy Costs
… district or local government by paying less for energy and consuming less energy. Reducing energy consumption also … host utility. The utility continues to deliver electricity and natural gas but energy service companies (ESCOs) can sell … thermostats to raise air conditioner settings and lower heating settings. Resources Energy-cost saving ideas in audit …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsState Agencies Bulletin No. 1958
… is to inform agencies that employees with NYSPO access can opt out of receiving a paper Form W-2 statement for the 2021 tax … Employees Employees enrolled in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1958-new-york-state-payroll-online-nyspo-electronic-delivery-2021-form-w-2Town of Lockport – Asphalt Millings Inventory (2025M-55)
… in office during the audit fieldwork was appointed on August 16, 2023. The former Superintendent was in office … this audit pursuant to Article V, Section 1 of the State Constitution and Office of the New York State Comptroller’s (OSC) authority as set forth in Article 3 …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55State Agencies Bulletin No. 1680
… with tax year 2018, employees with NYSPO access can opt out of receiving a paper Form W-2 statement Affected … with New York State Payroll Online (NYSPO) who choose to opt out of receiving a paper Form W-2 statement Background In … if the following requirements are met: All employees who opt out of receiving a paper Form W-2 statement must provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1680-new-york-state-payroll-online-nyspo-electronic-delivery-form-w-2CUNY Bulletin No. CU-542
… Uniform Allowance Payment Affected Employees Employees in the City University of New York (CUNY) campus security … for a uniform allowance payment to eligible employees. In addition, a memorandum dated April 7, 2016 from Carmelo … paychecks dated 06/23/16 Eligibility Criteria Employees in the CUNY campus securit titles listed below who have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-542-cuny-june-2016-uniform-allowance-paymentCUNY Bulletin No. CU-503
… Purpose To provide agency instructions for processing the June 2015 … Local 237, provides for a uniform allowance payment to eligible employees. In addition, a memorandum dated … their first three uniform allowance payments are entitled to the June 2015 Uniform Allowance Payment as follows: Title …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-503-june-2015-uniform-allowance-payment