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State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … requests for proposals, ensure the village received the New York State Office of General Services contract price in …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Audits
… that despite the scarcity of affordable housing, vacant apartments were generally not filled within the 120-day time frame, with 1,286 apartments taking, on average, 222 days to fill, including … vacant for a year or longer. Protracted delays in filling apartments cost the developments about $9.1 million in …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsDeath Benefits
… If you are a NYSLRS retiree, your beneficiaries may be entitled to receive death benefits after you die. (If you are not retired, please visit the Death … Online beneficiary change submissions include an e-signature, and your request is considered filed on the day …
https://www.osc.ny.gov/retirement/retirees/death-benefitsOpinion 2000-2
… A village, by resolution, may provide for bands, movies and similar events as part of its recreation, senior … with not-for-profit corporations, theatrical productions, movies and similar presentations or activities. You note … certain entertainment such as a band to play at a dance, movies or similar events (see, e.g., 26 Opns St Comp, 1970, p …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Division of Housing and Community Renewal Bulletin No. DH-108.1
… of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2020 DC 37 Retroactive 2% Salary Increase and provide instructions for payments not processed … Services Unit (RRSU) – BU67 in the Division of Housing and Community Renewal who meet the eligibility criteria are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-1081-april-2020-district-council-37-dc-37-retroactive-2Opinion 88-46
… 1723-a; GENERAL MUNICIPAL LAW, §§11, 119-o: Pursuant to a cooperative investment agreement, school districts and … obligations in which all the participants are authorized to invest. The fiscal officer of a participating school … may be given custody of the funds and the authority to invest those funds. Authority over the investment of funds …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Opinion 92-41
… concluding that a fire district may construct an access road to a source of water supply for the exclusive use of its … losses incurred by reason of delayed response time due to road obstructions (see Timmons v Harvey , 85 AD2d 840, 446 … roads, walks, places and avenues are narrower than the width of highways required by statute (see Highway Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-41State Comptroller DiNapoli Releases Municipal and School Audits
… completed audited financial statements reported that as of Dec. 31, 2024, the general, water, wastewater, refuse and … board maintained unrestricted fund balances that, as of Dec. 31, 2024, were sufficient to fund more than five years …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Agencies Bulletin No. 1996
… This bulletin is superseded by Payroll Bulletin No. 1996.1 . Purpose The purpose of this bulletin is to provide … State Agencies Bulletin No 1996 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1997
… This bulletin is superseded by Payroll Bulletin No. 1997.1 . Purpose The purpose of this bulletin is to … State Agencies Bulletin No 1997 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1997-pilot-program-establishing-temporary-overtime-rate-employees-certainOpinion 94-25
… fire company". The service award statute does not define what is meant by "official meetings of [a] volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-94-25State Agencies Bulletin No. 2406
… positions. The Director of the Budget establishes the pay rate for State seasonal and other non-statutory positions … using the following effective dates and check dates: Pay Cycle/Pay Period Type Effective Date Check Date … Minimum Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester $17.00 Other …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2406-january-2026-increase-minimum-wageState Agencies Bulletin No. 1472
… pay periods: Cycle/Pay Period/Type Pay Period Begin Date Check Date Administration Extra Lag 02/18/2016 03/23/2016 … with the exception of the following: Code Description 410 Health Care Spending Account 420 NY Dependent Care … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1472-repayment-new-york-state-correctional-officers-police-benevolentState Agencies Bulletin No. 1376
… pay periods: Cycle/Pay Period/Type Pay Period Begin Date Check Date Institution Extra Lag 02/12/2015 03/19/2015 … with the exception of the following: Code Description 410 Health Care Spending Account 420 NY Dependent Care … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1376-repayment-agency-police-services-unit-apsu-deficit-reduction-plan-drpState Agencies Bulletin No. 1828.1
… (BU 01) If the employee does not meet the eligibility requirements for the retroactive salary increases but is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18281-retroactive-salary-increases-arbitration-eligible-bu01-and-nonOpinion 99-7
… letter asking whether foreign fire insurance tax moneys are payable to a fire district. You also inquire as to the … Ringgold Fire District 1 Typically, such special laws are acts of the State Legislature incorporating an exempt … Whether foreign fire insurance tax moneys are payable to a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Oversight of Registered Apprenticeship Programs
… address Program development, registration, promotion, and monitoring. In September 2023, DOL issued Technical Advisory #23-01 (Advisory) to Sponsors that addressed monitoring. For the purposes of this report, we refer to the … are eligible for the Empire State Apprenticeship Tax Credit (ESATC) program, which provides refundable tax credits …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsOther Bulletin No. 24
… pay periods: Cycle/Pay Period/Type Pay Period Begin Date Check Date Institution 26 Current 03/19/2015 04/02/2015 … with the exception of the following: Code Description 410 Health Care Spending Account 420 NY Dependent Care … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-24-repayment-state-university-construction-fund-scf-civilState Agencies Bulletin No. 1382
… pay periods: Cycle/Pay Period/Type Pay Period Begin Date Check Date Institution 26 Current 03/19/2015 04/02/2015 … with the exception of the following: Code Description 410 Health Care Spending Account 420 NY Dependent Care … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1382-repayment-managementconfidential-mc-deficit-reduction-plan-drpState Agencies Bulletin No. 1381
… pay periods: Cycle/Pay Period/Type Pay Period Begin Date Check Date Institution 26 Current 03/19/2015 04/02/2015 … with the exception of the following: Code Description 410 Health Care Spending Account 420 NY Dependent Care … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1381-repayment-public-employees-federation-pef-deficit-reduction-plan-drp