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Opinion 99-2
… This opinion represents the views of the Office of the State Comptroller at the time … of for construction as exception to competitive bidding) STREETS AND HIGHWAYS -- Improvements (construction performed … in that section "shall prevent any political subdivision from performing any such branches of work by or through their …
https://www.osc.ny.gov/legal-opinions/opinion-99-2DiNapoli: Rural Counties Face Shortage of Health Professionals
… A new report by State Comptroller Thomas P. DiNapoli examined healthcare … York State Audit: Maternal Health … A new report by State Comptroller Thomas P DiNapoli examined healthcare …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsState Comptroller DiNapoli Releases School Audits
… appropriations each year to pay these expenditures. When the unused appropriated fund balance and excess debt …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1Opinion 2001-14
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … village for the provision of services by village mechanics on town machinery and equipment. We are informed that the … the town pays the village for the mechanical work based on the mechanic's usual village hourly wages plus benefits. …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14State Agencies Bulletin No. 1930
… Purpose The purpose of this bulletin is to provide instructions for processing payments related to ERAP activities and to inform agencies of new Time Entry Earnings Codes to be … The tracking of these expenditures in PayServ is separate from tracking employee time and attendance through systems …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1930-processing-payments-activities-related-eligibility-determinationsAccounts Payable Advisory No. 73
… sales tax and freight charges and how to enter the amounts in the voucher when applicable. The section also informs … revised to: Require agencies to maintain freight invoices in excess of $500.00 (an increase from $100.00) and, Update …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsOther Bulletin No. 55.2
… processing of the April 2020 SCF CSEA Retroactive Salary Increase and provide instructions for payments not … field and the Approved Salary Rate field. Position and Job Do Not Match – if the Position Number equals the NYS … previously reported using Earnings Code RGS and a date range that exceeded the number of days reported, the system …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-552-april-2020-state-university-construction-fund-scf-civilSt. Lawrence County – Financial Condition (2013M-46)
… Audit The purpose of our audit was to examine the County’s financial condition for the period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Rockland County – Budget Review (B6-13-22)
… expenditure projections in the County’s proposed budget for the 2014 fiscal year are reasonable. Background The … the cumulative deficit in the County’s general fund for the fiscal year ending December 31, 2012. Chapter 468 of … may be overestimating revenue from tax anticipation note premiums and could experience potential revenue shortfall if …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… Purpose of Audit The purpose of our audit was to evaluate the efficiency of the County's jail operations and to identify cost-savings opportunities for the period January … part-time staff, more than $87,000 in overtime costs could have been avoided. Additionally, we identified instances …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Contributing Toward Your Retirement – Police and Fire Plan
… your retirement benefits, but may elect to make voluntary annuity savings contributions to the Retirement System. These … retirement benefits until you retire or have 32 years of service credit, whichever occurs first. These mandatory … as shown below, until you retire or have 32 years of service credit, whichever occurs first. These mandatory …
https://www.osc.ny.gov/retirement/publications/1512/contributing-toward-your-retirementContributing Toward Your Retirement – En-Con Police Officers Plan
… benefits, you are not required to contribute toward your retirement benefits, but may elect to make voluntary annuity … requiring the employer to offer a non-contributory plan that was in effect on January 9, 2010, and is still in …
https://www.osc.ny.gov/retirement/publications/1822/contributing-toward-your-retirementStay Informed – En-Con Police Officers Plan
… address changes. This is especially important if you leave public employment before you are eligible to retire. …
https://www.osc.ny.gov/retirement/publications/1822/stay-informedContributing Toward Your Retirement – Career Plan
… your retirement benefits, but may elect to make voluntary annuity savings contributions to the Retirement System. These … retirement benefits until you retire or have 32 years of service credit, whichever occurs first. These mandatory … as shown below, until you retire or have 32 years of service credit, whichever occurs first. These mandatory …
https://www.osc.ny.gov/retirement/publications/1642/contributing-toward-your-retirementContributing Toward Your Retirement – New Career Plan
… your retirement benefits, but may elect to make voluntary annuity savings contributions to the Retirement System. These … retirement benefits until you retire or have 32 years of service credit, whichever occurs first. These mandatory … as shown below, until you retire or have 32 years of service credit, whichever occurs first. These mandatory …
https://www.osc.ny.gov/retirement/publications/1515/contributing-toward-your-retirementStay Informed – Article 14 Benefits
… address changes. This is especially important if you leave public employment before you are eligible to retire. …
https://www.osc.ny.gov/retirement/publications/1644/stay-informedStay Informed – Regional State Park Police Plan
… address changes. This is especially important if you leave public employment before you are eligible to retire. …
https://www.osc.ny.gov/retirement/publications/1867/stay-informedContributing Toward Your Retirement – Non-Contributory Plan with Guaranteed Benefits
… your retirement benefits, but may elect to make voluntary annuity savings contributions to the Retirement System. These … retirement benefits until you retire or have 32 years of service credit, whichever occurs first. These mandatory … as shown below, until you retire or have 32 years of service credit, whichever occurs first. These mandatory …
https://www.osc.ny.gov/retirement/publications/1513/contributing-toward-your-retirementWillsboro Fire Department – Financial Operations (2014M-206)
… 2014. Background The Willsboro Fire Department is located in the Town of Willsboro in Essex County. The Department provides fire protection and … approve all bills prior to payment or document approval in the minutes. Instead, Department officials stated that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s internal controls over financial … Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operations