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State Comptroller DiNapoli Releases Municipal Audits
… audits were issued. Town of Coxsackie – Supervisor’s Records and Reports (Greene County) The supervisor’s failure to maintain complete and accurate records or adequately provide monthly reporting to the board … the AFR on time. The board did not audit the supervisor’s records as required by law. The accounting errors and …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2006-3
… within the area to be served (see 47 USC §541[a][2]; see, gen.,103 NY Jur 2d, Telecommunications, §191). In this case, … Service Law §212[6]; Town Law §§64[7], 132; cf .1976 Atty Gen [Inf Opns] 11; Town Law §64[22]; see also Town Law §132; … Law §212[6]; Village Law §§4-412[6], 6-602; cf . 1976 Atty Gen [Inf Opns] 11, supra ). 3 The inquiry refers to the town …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3State Agencies Bulletin No. 1749
… work Summer Session in 2019 Effective Date(s) Beginning of Summer Session, as determined by the facility Eligibility … Status Contracts for 21P teachers will end on the last day of the academic year as reported in the employee’s Contract … not return to work in the fall of 2019, the agency must process a termination effective the day after the end of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1749-2019-summer-session-payments-institution-teachersState Agencies Bulletin No. 1654
… Employees’ Retirement System (Plan Type 7Y) and have a Payroll Status of Active or Leave with Pay. OSC will report … the 2018-2019 academic year will be provided in a future payroll bulletin. Tax Information An Institution Teacher … eligibility or payment information may be directed to the Payroll Earnings mailbox. Questions regarding deductions may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1654-2018-summer-session-payments-institution-teachersPhelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 through May 24, 2016. Background The Phelps-Clifton Springs Central School District is located in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mOpinion 96-9
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … that a lump-sum payment, incorporated into a stipulation settlement resolving a labor dispute, was salary for purposes … police officers. The court reviewed the stipulation settlement to ascertain the intent of the parties, noting …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Child Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… New York’s child care sector continues to face lingering challenges … high as 36.6% of median family income. “Access to quality, affordable child care is a necessity for working families … am a cosponsor of the Child Care Workforce and Facilities Act , which would allocate $100 million in federal funding to …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsOpinion 2007-7
… PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (reporting “days worked” for elected officials) STATE … This is in response to your inquiry regarding regulations applicable to the New York State and Local … and 334, which require the reporting of service and salary information by employers participating in the Retirement …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Accuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up)
… audit report, Accuracy of Medicaid Eligibility Determined by NY State of Health (Report 2019-S-43 ). About the Program … audit report Accuracy of Medicaid Eligibility Determined by NY State of Health Report 2019S43 …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/accuracy-medicaid-eligibility-determined-ny-state-health-followOpinion 96-15
… the town as a result of the revocation of a building permit. In the case in question, the trial court found that … the town was liable, under the provisions of 42 USC §1983, for damages resulting from the revocation of the building … or a part-town charge. The general rule is that all taxes for town purposes must be levied on the whole area of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-15State Agencies Bulletin No. 1977
… Tier 6 employees’ Savings Plans page due to the two-year look back. Affected Employees Tier 6 VDC employees are … provides employees’ earnings by Dept ID for the calendar year entered. If the query returns multiple … In Benefits>Savings Plans ) Enter Empl ID into search box. Click Search . Select correct Empl Rcd number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcMore About This Retirement Plan – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tiers 3 5 and 6 members under Article 14CO About This Retirement Plan
https://www.osc.ny.gov/retirement/publications/1526/more-about-retirement-planOpinion 88-11
… issues discussed in the opinion. PARKS AND RECREATION -- Park Land (conveyance of lands subject to reversionary … §1-102(1): When land is conveyed to a village for use as a park, subject to a private reversionary right, the land, upon … in light of the holding in Board of Education of Central School Dist. No. 1 v Miles , 15 NY2d 364, 259 NYS2d 129 (see …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Justice Court Fund Monthly Reporting
Please join presenters from the Office of the State Comptroller Justice Court Fund to learn about common reporting issues that prevent or delay processing of a justice’s monthly report.
https://www.osc.ny.gov/files/local-government/academy/pdf/justice-monthly-reporting-10-13-2021.pdfState Agencies Bulletin No. 1077
… of doing back-end splits each pay period or changing the account code at the Position Pool. It is important to note that changing the account code at the Position Pool impacts all employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1077-procedures-processing-2011-summer-session-payments-institution-teachersState Agencies Bulletin No. 1171
… Status Contracts for 21P teachers will end on the last day of the academic year as reported in the employee’s … For CAL 21P employees who work Summer Session at the same grade and in the same agency where they perform their academic service, the agency must submit the Earn Code SSH on the Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1171-procedures-processing-2012-summer-session-payments-institution-teachersState Agencies Bulletin No. 1574.1
… Deduction Information For Calendar (CAL) employees: All deductions will continue to be processed for teachers working … for the Summer Session to the appropriate retirement system for employees working in the same agency. Agencies are … in the same agency. Agencies should not end date these deductions. Agencies must start retirement loans and arrears …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15741-2017-summer-session-payments-institution-teachersOpinion 91-5
… which was outstanding when the coterminous village was incorporated should be treated as debt of the village for … The general provisions of law applicable to villages incorporated to be coterminous with a town, and towns created … with the State Comptroller as required of every municipal corporation by General Municipal Law, §30 (Opn No. 79-124, …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Dual Membership in NYSLRS – Divorce and Your Benefits
… and Fire Retirement System. If a member has a membership in one of the above Systems, the Domestic Relations Order …
https://www.osc.ny.gov/retirement/members/divorce/dual-membership-nyslrsNew York’s Economy and Finances in the COVID-19 Era (March 18, 2021)
… Four Out of Five Small Businesses in NY Continue to Report a Negative Overall Impact From COVID-19 One year since the … levels and meet other conditions, essentially turning the loan into a grant. As of March 7, 2021, New York State … updated on the State’s economy and finances. Subscribe to get the latest update. Subscribe … One year since the onset …
https://www.osc.ny.gov/reports/impact-covid-19-march-18-2021