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Opinion 93-2
… a village board of trustees may upon its own motion, and shall upon petition, cause a proposition on the question … which a petition could be filed" pursuant to article 9 and that the proceedings thereunder "shall be the same as if …
https://www.osc.ny.gov/legal-opinions/opinion-93-2DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… The recent labor agreement between New York City and the United Federation of Teachers (UFT) removes the largest … P. DiNapoli. “The agreement between the Mayor and the United Federation of Teachers lifts a cloud that has hung … that it had reached a nine-year labor agreement with the United Federation of Teachers, which represents 37 percent of …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsNew York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… Income and Earnings Returned to Pre-Pandemic Levels in New York? Recently released data from the U.S. Bureau of Economic Analysis show personal income in New York State has surpassed pre-pandemic levels by 12.8 … receipts to individuals, totaled nearly $1.6 trillion in the first quarter of 2021, an increase of 51.9 percent …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021Implications for the Future – 2022 Financial Condition Report
… The Economic Outlook: Uncertainty Remains As the world faced the third year of the COVID-19 pandemic, its impact on the … As the world faced the third year of the COVID19 pandemic its impact on the economy continued to …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-futureUnified Court System Bulletin No. UCS-315
… employees of the New York State Unified Court System (UCS). Affected Employees: Eligible employees of the UCS who enroll in the Annual Leave and/or Compensatory Time … and side letters to the agreements negotiated between the UCS and the affected bargaining units (Bargaining Units 87, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-315-annual-leave-andor-compensatory-time-exchange-programControls Over CUNY Fully Integrated Resources and Services Tool
… controls access to the CUNY Fully Integrated Resources and Services Tool system (CUNYfirst) and whether CUNY adequately measured if users’ needs were … CUNY’s Financial Management, Human Capital Management, and Campus Solutions applications, is an Enterprise Resource …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolState Agencies Bulletin No. 1630
… for new double time and straight time earnings codes to be used for Time Entry payments for mandatory hours … 2016-2021 Agreement. OSC Actions OSC has created new Earns Codes to be used to report Double Time for eligible CSEA employees as indicated below: The following Earns Codes have been created in PayServ: New Earn Code Description …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1630-new-double-time-overtime-earnings-codes-eligible-civil-serviceDiNapoli: NYC Transportation and Warehousing Sector Fares Better Than Other Sectors in Recovery Amid Shift to E-Commerce
… and private workers citywide. DiNapoli’s report notes the full return of tourists and commuters to the city, which may …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-nyc-transportation-and-warehousing-sector-fares-better-other-sectors-recovery-amid-shift-eHow to Search & Claim Property
… provided by the New York State Comptroller’s Office of Unclaimed Funds. For more information, see About Unclaimed Funds . Search for Unclaimed Funds Go to our … letter or email from our office notifying you of unclaimed property, use the Property ID from that notice and leave all …
https://www.osc.ny.gov/unclaimed-funds/claimants/how-search-claim-propertyState Agencies Bulletin No. 1602
… Time Entry Earning that are paid as an amount such as, but not limited to HDO and OCS will not calculate properly from … or advice. Questions Questions about this bulletin can be directed to the Payroll Earnings mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1602-new-overtime-earnings-codes-overtime-eligible-employees-civil-serviceDiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… The long-term decline in the number of individuals in state prisons has led to a demographic shift towards an older … associated with this population, according to a report by State Comptroller Thomas P. DiNapoli today that examines … incarceration where warranted.” DiNapoli’s 2022 report on the prison population revealed that demographic changes in …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationState Agencies Bulletin No. 2179
… blank when entering the initial adjustment record or a new adjustment record. When adjusting the Earnings amount or … to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2179-expanded-eligibility-criteria-regarding-combined-service-civil-serviceOpinion 92-15
… for section 207-c benefits, a county that has been a party to a workers' compensation proceeding is bound by the … [collateral estoppel inapplicable when municipality not party in interest to workers' compensation proceeding and not … Municipal Law, §207-a]). Therefore, when a county is a party to a workers' compensation proceeding, the county is …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Opinion 91-55
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limits (exclusion … not been including depreciation as a cost of operation. In contrast, those municipalities which account on an accrual … that the improvement or service yields "net revenue" in a sum equal to 25% or more of the amount required for debt …
https://www.osc.ny.gov/legal-opinions/opinion-91-55XVI.4.B Tax Revenues – XVI. Financial Reporting
… receivable system developed by Tax and Finance. Refund liabilities exist to the extent that estimated and … of payment activity and historical experience. There is no refund liability attributed to first quarter estimated payments. Refund liability accrued at March 31 will be comprised of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesX.7.A Centralized Corporate Customers – X. Guide to Vendor/Customer Management
… BOARD OF ELECTIONS 0420000008 CFS01 OFFICE OF CHILDREN & FAMILY SERVICES 0420000009 CJC01 JUDICIAL CONDUCT 0420000010 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7a-centralized-corporate-customersEssential Policy Elements – Travel and Conference Expense Management
… cannot exceed. These rates vary by state and region (i.e., New York City hotel and meal rates are higher than Binghamton …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsDiNapoli: Former Town of Minerva Clerk Sentenced to Prison for Embezzling Town Funds
… supervisor for the town of Minerva, was sentenced today in Essex County Court to 1 1/3 to 4 years in state prison and ordered to pay restitution, State … and audit found that she took thousands of dollars in unauthorized payroll payments and used public funds to pay …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-town-minerva-clerk-sentenced-prison-embezzling-town-fundsComptroller DiNapoli Releases School Audits
… District and the Penn Yan Central School District . “In an era of limited resources and increased accountability, … – Purchasing (Chautauqua County) District officials did not use competitive bidding to procure goods from two vendors … policy for the procurement of goods and services, but do not have written guidelines or procedures for seeking …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-1Cost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… 2013) "School District Accountability: Claims Auditor," State Education Department, August 2006 "Sample Format for Claims Auditor Report to Board of Education," State Education Department "Improving the Effectiveness of Your Claims Auditing Process [pdf]," Office of the State Comptroller Other auditing roles External Auditor …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditor