Search
State Comptroller DiNapoli Releases Municipal & School Audits
… audit period were over $118 million. Of the $94.4 million in year-end transfers, $57.6 million went to the district’s reserves. In some circumstances, the year-end transfers totaling $19.1 … the board with complete and accurate information in a timely manner to enable them to monitor the district’s …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 748
… Affected Employees Merit Step payment eligible employees in Bargaining Unit 05 Effective Date(s) Merit Step payments … process the Merit Step payment. OSC will insert a row in the employee’s Job Data record using the Action/Reason … if the employee was subsequently returned to the payroll in an eligible position during Pay Period 14 . Rows will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/748-october-2007-merit-step-payments-employees-represented-public-employeesOpinion 91-14
… Report to the Governor on Legislation, Senate Int. 1122, Pr. 1123, enacted as L 1960, ch 102). Although the …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Unified Court System Bulletin No. UCS-341
… Chapter 59, Part VVV, created the Special Commission on Judicial Compensation to examine, evaluate and make … of the Unified Court System (UCS). In the Final Report on Judicial Compensation dated 12/04/2023, the Commission has … of the New York State Supreme Court elected from the same judicial district. Effective Dates: Cycle Effective Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-341-april-2024-salary-increase-judges-justices-and-new-york-cityWhat is a Defined Benefit Plan?
… As a NYSLRS member, you are part of a defined benefit plan , also known as a traditional pension plan. Defined benefit plans provide several … greatest benefit is that, once you meet the minimum age and service requirements established by your retirement plan, …
https://www.osc.ny.gov/retirement/members/defined-benefit-planSUNY Bulletin No. SU-234
… from the New York State and Local Retirement System (ERS) to PAF. Affected Employees Employees in State University … Bargaining Units 08, 13 and 31 who chose to transfer from ERS to PAF and provided the required documentation to ERS no later than December 31, 2015, and new employees to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-234-state-university-police-officer-eligibility-police-andTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… (Supervisor) maintain complete, accurate and current accounting records and reports? Audit Period January 1, 2024 … supervisor must maintain complete, accurate and current accounting records and reports for informed decision-making, … who resigned in October 2024, did not maintain a central accounting system to track the Town’s financial activity, …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Opinion 96-19
… with town of real property and construction of building for use as town hall and fire station) MUNICIPAL COOPERATION … acquisition of real property by town and fire district for construction purposes) TOWNS -- Powers and Duties (joint … district of real property and construction of building for use as town hall and fire station) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 88-40
… COOPERATION - Municipal Funds (allocation of moneys held for joint service); (audit of claims for joint service) -- … body of the municipal corporation whose fiscal officer is to have custody of the moneys of the joint service. (3) A … fiscal officer to make payments on audit of the auditing official or body of the participating corporation or district …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Opinion 2005-9
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views … by section 2102-a of the Education Law if he or she was elected to the component school district board prior to July 1, 2005, but was appointed or reappointed to the central high school board …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9State Agencies Bulletin No. 841
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … OSCs automatic processing and to provide instructions for payments not processed automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/841-october-2008-performance-advances-and-longevity-payments-graded-and-nsCompliance With the Enough is Enough Act
… (DSP) are complying with the requirements under the Enough is Enough Act (Act). The audit covers the period July 7, 2015 … compliance with Article 129-B on its website. DSP is charged with establishing a sexual assault victims unit to … college students. Key Recommendation To SED: As soon as is practicable: Collect aggregate incident data from covered …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actRestrictions on Consecutive Hours of Work for Nurses
… Purpose To determine if the Department of Labor is adequately enforcing the Restrictions on Consecutive Hours of Work for Nurses Law. The audit covers the period January 1, 2015 … 30, 2017. Background The Department of Labor (Department) is charged with protecting workers in New York State. Section …
https://www.osc.ny.gov/state-agencies/audits/2018/04/23/restrictions-consecutive-hours-work-nursesCost-Saving Ideas: Using State Contracts to Acquire Goods or Services
… and school districts. You can view OGS contracts on its website at www.ogs.ny.gov , or register to receive email notices on contracts at www.ogs.ny.gov/procurement/bid-opportunities . You may place orders …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-using-state-contracts-acquire-goods-or-servicesSUNY Bulletin No. SU-141
… Affected Employees SUNY Professional Services employees in Bargaining Unit 08 Background Chapter 137 of the Laws of … codes 28510 and 28515) merged with Alfred University, a private educational institution. Employees of the College … increases. Discretionary Salary Increases may be submitted in Pay Periods 16L and 17L, paychecks dated 11/28/07 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-141-uup-1-discretionary-increaseCUNY Bulletin No. CU-372
… earnings." Affected Employees CUNY employees in the titles of Auto Mechanic, Auto Mechanic (CUNY) and Machinist Effective Date(s) Increases may be submitted in Pay Period 5C (Institution), paychecks dated 6/4/09 Rate … 2009. The new rates and other information are contained in a memorandum from Carmelo Batista, Jr. dated March 31, 2009 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-372-retroactive-and-current-salary-rate-increases-autoCUNY Bulletin No. CU-334
… Consent Determination dated March 31, 2008. The new rates and other information are contained in a memorandum … Agency Actions Reporting the Rate Increases To ensure all Job Action requests are submitted for each employee, the … of Pay Rate Chg/CRT (Pay Rate Change/Change Rate) on the Job Action Request page, using the effective date of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-334-retroactive-rate-increases-maintenance-workers-cunyOpinion 91-54
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … ART XVI, §1; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8): In the absence of State legislative authority, a village may … to impose an excise tax on occupancy of certain premises in order to make subsidies to a housing authority; McKinney's …
https://www.osc.ny.gov/legal-opinions/opinion-91-54CUNY Bulletin No. CU-625.5
… CU-625.4 Purpose To provide agencies with an updated list of unions that submit membership and dues transactions … deduction for union dues. The attached document provides a list of those unions that submit membership and dues … submissions to OSC. The attached document also provides a list of those unions that do not currently submit membership …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6255-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.4
… CU-625.5 Purpose To provide agencies with an updated list of unions that submit membership and dues transactions … deduction for union dues. The attached document provides a list of those unions that submit membership and dues … submissions to OSC. The attached document also provides a list of those unions that do not currently submit membership …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6254-updated-procedures-initiating-or-terminating-payroll