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Opinion 90-7
… of industrial development agency) GENERAL MUNICIPAL LAW, §856; PUBLIC OFFICERS LAW, §18: A city may defend and indemnify the members and … of the city. You ask whether, pursuant to Public Officers Law, §18, a city may indemnify the members of an industrial … Whether pursuant to Public Officers Law 18 a city may indemnify the members of an industrial …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances … County) The board did not ensure the village’s accounting records were current, complete and accurate, and that … County) The treasurer did not maintain appropriate records or provide the board with monthly financial reports. …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 2093
… , provides employee earnings by Dept ID for the calendar year entered. If the query returns multiple rows for an employee, earnings from each row must be combined, … the “two-year look back” salary. When the query prompts for: Calendar Year - Enter 2021. Minimum Elect Date - Enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2093-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcSecurity Self-Assessment – Information Technology Governance
… arranging for additional training or a refresher in the near future. Likewise, if only a small handful of computer … the answer provided. For example, if an up-to-date list of computer hardware is maintained, you could obtain a … its operations). This would help you assess whether the list is truly up-to-date. For example, if the inventory of …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentState Comptroller DiNapoli, Senator Cooney and Assemblymember Solages Urge Governor to Sign Contract Legislation
… I urge the Governor to sign it and enhance public trust in state contracting during emergency situations and when the … bill introduced at the request of DiNapoli, which passed in the Senate ( S.6942 Cooney/ A.7405 McDonald), would … of public information. I was proud to carry legislation in the Senate to require posting of contracts during states …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-senator-cooney-and-assemblymember-solages-urge-governor-sign-contractMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… of a fire district’s budget. The Board is responsible for establishing and approving all salaries and hourly wages … reader) to help ensure that they are properly compensated for all the time worked. In 2023, the District’s payroll for ALS employees totaled $328,847, which was 64 percent of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153I.5 OSC Bureau Contact Information – I. OSC Guide to Financial Operations Overview
The SFS Help Desk is the central pointofcontact for systemrelated questions and problems of a technical nature for SFS users
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationAccountability and Surplussing of Vehicles
… log, along with trip details such as date and time of use, driver, and purpose of the trip. Vehicles that are determined …
https://www.osc.ny.gov/state-agencies/audits/2019/08/15/accountability-and-surplussing-vehiclesOversight of Passenger Safety
… revocation, and restoration of driver licenses; traffic convictions; and reportable accidents. Key Findings Because OPWDD drivers repeatedly failed to obey traffic rules, many vehicles assigned to transport OPWDD’s … vulnerable clients were issued violations for serious traffic infractions, such as running red lights and speeding …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyOversight of School Safety Planning Requirements
… districts, and other programs to ensure they are complying with legislation and regulations governing school safety … not sufficiently monitoring School Districts’ compliance with the requirements for school safety planning and, … annually adopt their safety plans in accordance with Department guidance, hold public hearings on the plans, …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsSelected Safety and Security Equipment at Subway Stations
… or emergency assistance. This equipment is installed in all New York City boroughs, except Staten Island. EMD has a preventive maintenance schedule for all installed CCTV cameras and recording devices. EMD is also … that from January 1, 2014 to September 30, 2016, not all of the security equipment’s scheduled preventive …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsSUNY Bulletin No. SU-108
… the Earn Code WIN (Winter Session) on the Time Entry page. When reporting Winter Session payments for non-resident …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-108-new-earn-codes-and-procedures-processing-suny-winterCUNY Bulletin No. CU-555
… instructions for processing the CUNY Rate Increases for Auto Mechanic and Machinist. Affected Employees CUNY employees in the titles of Auto Mechanic and Machinist Background The rate increases are … for retroactive raises for employees in the titles of Auto Mechanic (no employees), Auto Mechanic (CUNY) (five …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-555-cuny-rate-increases-auto-mechanic-and-machinistOpinion 99-15
… §§11-1108, 11-1118, 14-1406, 14-1410; STATE CONSTITUTION, ARTICLE XVI, §1; REAL PROPERTY TAX LAW, §300: A village may not provide a partial real property tax … Property Tax Law, §§305[2], 516[2], 900, 1410[2], 1420). Article XVI, §1 of the State Constitution provides that …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 89-16
… St Comp Nos. 81-49 and 146, pp 51 and 151, respectively; 1979 Opns St Comp No. 79-627, p 120). We also concluded that … ; Opn Nos. 81-49 and 146, supra ; Opn 79-627, supra ; 1979 Opn St Comp No. 680, p 138). We believe that these …
https://www.osc.ny.gov/legal-opinions/opinion-89-16CUNY Bulletin No. CU-662
… are eligible for the retroactive rate increases. Agency Action Reporting the Rate Increases To ensure all Job Action requests are submitted for each employee, the agency … union dues and the following: Code Description 409 CUNY Disciplinary Fine 425 Repay State Loans/Debt 426 Higher Ed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-662-cuny-retroactive-salary-rate-increases-cement-masonsOther Bulletin No. 80
… annualized equivalent of the minimum wage for their work location. Affected Employees: Employees in hourly or annual … Background: Chapter 56 of the Laws of 2023 increased New York State’s minimum wage for those employees in … of the Budget bulletin, however, excludes the State University Construction Fund since they maintain their own …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-80-january-2025-increase-minimum-wage-state-universityIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… public utility and cable companies. 31121 Medical Care – Statewide Hospital Patient Services 1% of each general … Fund pursuant to Public Health Law. 31122 Medical Care – Covered Lives Covered Lives assessments on health … Fund pursuant to Public Health Law. 31123 Medical Care – Patient Services/Surcharge Surcharge assessments on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsAdministrative Hearings
… your written request for a hearing within four months of the date of this letter. You will receive a Notice of Hearing at least three weeks prior to your scheduled … An overview of the NYSLRS Hearing Administration Bureau procedures on …
https://www.osc.ny.gov/retirement/members/administrative-hearingsDetails About the Audit Process
… | Constitutional and Statutory Authority | Access to Records and Staff | Shared Commitment | The Audit … from the earliest stages to the final report. It describes what auditors look for and their professional auditing … your perspective on our findings and recommendations. What Happens After We Receive Your Response? Once we receive your …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-process