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XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… is exercised Special paving assessments Cost of razing an old building existing when the land is originally acquired … or other structure with the intention of replacing the old asset (such cost is considered a part of the cost of the … are not capitalized, but are shown as expenses in the year incurred. Intangible Assets Internally Generated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsOvertime Limits – Enhanced Reporting
… of Enhanced Reporting A key feature of enhanced reporting is its ability to automatically track year-to-date totals for … enhanced. If You Report ERS Members The ERS overtime limit is a set dollar amount for each calendar year. Therefore, … 2025 report using enhanced , the automatic capping feature is in effect for calendar year 2026 and Retirement Online …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-limitsOversight of Adult Care Facilities
… and dirty or poorly maintained facilities. Did not issue 60 of 130 complaint investigation reports (46%) to facilities … required, and did not issue seven reports at all. Of the 60 late reports, 34 were for investigations with … date, including one that was not issued for more than a year. The letter still not issued more than a year after the …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilitiesPassenger Vehicle Fleet Management
… Purpose To determine what steps the Office of General Services (OGS) has taken to manage the State’s passenger vehicle fleet, and to determine whether agencies have controls in … accountability, and improving the delivery of government services) recommended a cost savings initiative to …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementMotor Vehicle Theft and Insurance Fraud Prevention Program
… authorized transfers of at least $1.1 million in Program funds to the State’s General Fund, totaling $7.9 million and … and related activities. In addition, in allocating Program funds, DCJS – with the Board’s recommendation – must, to the …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programState Agencies Bulletin No. 1777
… and Historic Preservation in one of the following titles. Park Police Officer Park Police Officer SL Sergeant Park Police Lieutenant Park Police Captain Park Police In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1777-2019-clothing-allowance-certain-agency-police-services-unit-apsuState Agencies Bulletin No. 1780
… Captain – 007930 Director of C.E.R.T. Operations in DOCCS – 008001 Division of Military and Naval Affairs: $52 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1780-2019-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 2072
… Captain 007930 Director of C.E.R.T. Operations in DOCCS 008001 Division of Military and Naval Affairs: $52 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2072-2022-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1955
… Captain 007930 Director of C.E.R.T. Operations in DOCCS 008001 Division of Military and Naval Affairs: $52 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1955-2021-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 2163
… Purpose: The purpose of this bulletin is to provide agency instructions for … Relations (OER) memorandums dated 10/12/2023 to the Department of Environmental Conservation; Office of Parks, … Recreation, and Historic Preservation; Department of Corrections and Community Supervision; and Division of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2163-2023-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1873
… Captain – 007930 Director of C.E.R.T. Operations in DOCCS – 008001 Division of Military and Naval Affairs: $52 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1873-2020-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1772
… that employees with NYSPO access can opt out of receiving a paper Form W-2 statement. Affected Employees Employees … The employee must be informed that he or she will receive a paper Form W-2 statement if consent is not given. … be informed of any procedure changes for obtaining a paper copy of his or her Form W-2 statement and whether or not the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1772-new-york-state-payroll-online-nyspo-electronic-delivery-2019-form-w-2Opinion 91-34
… trust and confidence (see, e.g., Lynd v Heffernan , 286 AD 597, 146 NYS2d 113). The primary rationale for this …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Other Bulletin No. 68
… for the Signing Bonus payment if they return to the payroll prior to the Payment End Dates listed above. OSC … Leave of Absence/MLS) on 03/30/2023 and who return to the payroll prior to the applicable Payment End Date in the … Date in chart above or date the employee returns to the payroll OT Eff Date: Same as Effective Date Annual Addl …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-68-state-university-construction-fund-scf-civil-serviceOther Bulletin No. 68.1
… must have continuous service as stated in Civil Service Law Section 130.3(c) in CSEA bargaining unit 97 from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-681-state-university-construction-fund-scf-civil-serviceOpinion 90-6
… the Social Services Law on the condition that a day care room be permanently named in a manner which identifies the … may accept the grant conditioned upon naming a day care room in a county building in a manner which identifies the grantor, subject to the board's power to rename the room. You ask whether a county social services district may …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 88-51
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund … and often the replacement of old, worn materials with new material (1988 Opns St Comp No. 88-50, p ; 1982 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 97-6
… imposed to establish and maintain E911 system) MUNICIPAL FUNDS -- Appropriations and Expenditures (expenditure by …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Opinion 95-32
… LAW, §§10, 11: A local government is not required by law to enter into security and custodial agreements identical to the models prepared by the Office of the State … Comptroller. You ask whether a fire district is required to enter into the model security and custodial agreements …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Opinion 94-25
… meetings of groups within a fire department or fire company) GENERAL MUNICIPAL LAW, §217(c)(v): Section 217(c)(v) … a fire police squad or the "executive board" of a fire company. You ask whether General Municipal Law, §217(c)(v) … of groups formed within a fire department or fire company, such as an emergency rescue and first aid squad, a …
https://www.osc.ny.gov/legal-opinions/opinion-94-25