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Opinion 96-10
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … for a specific item or items of equipment which have not been acquired, to permissive referendum … requirements. There is no authority in section 6-g or any other provision of law to transfer capital reserve funds …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Controls Over Unclaimed Bottle Deposits
… an interest-bearing refund value account (bank account) for the sole purpose of refunding deposits. The Act requires … compliance. The Department also did not assess penalties for 301 of 539 quarterly reports that were filed late. The … indicative of material errors and/or fraudulent reporting. For example, some initiators report bank account service …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsCompliance With Outcome Reporting Requirements
… funded initiatives is diminished and policy makers have less information upon which to gauge effectiveness or … improvements. In most cases, ESD officials did not provide any explanation about why they had not prepared the required …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsCompliance With Payment Card Industry Standards
… – that is, the people, processes, and technologies that store, process, or transmit cardholder data or sensitive … data, nor accounted for all of its systems that process or store credit card information. In addition, it had not …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsState Agencies Bulletin No. 2025
… 2020 and 2021 Special Assignment to Duty Pay payments are supplemental taxable income, will be included in the … income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. … income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate Withholding is 1.95975% for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2025-2020-and-2021-retroactive-special-assignment-duty-pay-calendar-yearsState Comptroller DiNapoli Releases Municipal Audits
… not provide adequate oversight of the disbursement process and exceeded its authority under New York State Town Law by authorizing insurance claims and annual contracts to be paid before audit and approval. The board also exceeded its authority by …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits2021 Fall Conference - Bureau of State Payroll Services
… Webex: Join Now Invite: Add to Calendar Webex Meeting Login Simulator - This simulator allows users to practice …
https://www.osc.ny.gov/state-agencies/payroll/2021-fall-conference-bureau-state-payroll-servicesState Agencies Bulletin No. 2040
… Maintenance Allowance. Affected Employees Employees in the Fire Protection Specialist title series in the OFPC at the Division of Homeland Security and … The OFPC Uniform Allowance Side Letter contained in the 2019-2023 Agreement between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2040-2021-2022-uniform-maintenance-allowance-employees-fire-protectionState Agencies Bulletin No. 2205
… for the agency to pay an employee for time worked, when any part of the employee’s pay will be delayed past the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2205-updated-guidance-issuing-payroll-correctionsXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… with each other, on the basis that the two agencies have no separate or distinct legal character apart from the … one state agency could not sue the other, but would have to settle the dispute "inside the State government." The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsAction Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… communications system that would allow photos, voice and video calls and text messaging to be rerouted to other county … communications system that would allow photos voice and video calls and text messaging to be rerouted to other county …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911Cost-Saving Ideas: Managing Workers' Compensation Costs
… a mandatory benefit. Local governments can get insurance for workers’ compensation in one of four ways: Purchase a … on various factors such as employee wages, level of risk for each job classification and your experience rating. You … to determine the job classification and salary allocations for workers' compensation purposes). If your audit indicates …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsCUNY Bulletin No. CU-331
… Purpose To explain the agency procedures for reporting rate increases … and 5/1/06 Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination … 8, 2008. Agency Actions Reporting the Rate Increases To ensure all Job Action requests are submitted for each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-331-retroactive-rate-increases-steamfitters-and-steamfitterOpinion 97-5
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … a highway, road, avenue, lane or alley "which the public have a right to use" (see also NY Const, article VIII, §1). A private road, therefore, does not fall within the provisions of Village Law, §6-622 …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Selected Financial Management Practices
… and maintenance of the Park. Under the Act, the State and New York City granted the Trust a possessory interest in the real … budget procedures to ensure they comply with regulatory requirements for updates, quarterly reports, explanations of …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesSelected Travel Expenses
… Purpose To determine whether the Metropolitan Transportation … component unit of the State of New York, whose mission is to continue develop, and improve public transportation and to …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesState Agencies Bulletin No. 881
… work on Interstate routes within New York State or any NYS highway routes or parkway systems. The assignment … work on Interstate routes within New York State or any NYS highway routes or parkway systems at least 1/3 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/881-2009-50000-lump-sum-payment-special-assignment-duty-pay-sad-certainState Agencies Bulletin No. 971
… work on Interstate routes within New York State or any NYS highway routes or parkway systems. The assignment … work on Interstate routes within New York State or any NYS highway routes or parkway systems at least 1/3 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/971-2010-50000-lump-sum-payment-special-assignment-duty-pay-sad-certainImproper Medicaid Payments to Eye Care Providers
… Purpose To determine (1) whether certain eye care providers who appeared to be affiliated complied with Medicaid provider enrollment …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-medicaid-payments-eye-care-providersSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… effectively, and available to continue processing in the event of a disaster or mishap that disables normal … of Information Technology Services (ITS) was established in November 2012 as part of a New York State IT … ITS is charged with ensuring proper controls are in place to protect the vast amount of personal data stored …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systems