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Overview – Improving the Effectiveness of Your Claims Auditing Process
… applicable to various types of local governments. In the case of cities, the city’s own charter typically contains …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewOpinion 91-55
… AND NOTES -- Debt Limits (exclusion from - calculation of net revenues for exclusion for self-liquidating indebtedness) … and Repairs" (depreciation not included as) -- "Net Revenues" (depreciation not deducted from gross revenues … debt limits is to prevent the imposition of heavy tax burdens on future generations (Report by the New York …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Opinion 91-54
… -- Taxes and Assessments (authority of village to impose a tax on renters of real property); (authority of village to impose a tax on rents paid by tenants of real property within the village) TAXES -- Occupancy Tax (authority of village to impose on renters of real …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Opinion 99-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … without consideration) GENERAL MUNICIPAL LAW, §858: An IDA is not authorized to make a gift of its moneys to a town. IDA … This is in response to your inquiry regarding the authority of an …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Opinion 90-11
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … overtime policy of the village board. You have advised us that the village employees in question are not members of … 426 US 833, 96 S Ct 2465, 49 L Ed2d 245 [1976]), the U.S. Supreme Court, in Garcia v San Antonio MTA , 469 US 528, 105 …
https://www.osc.ny.gov/legal-opinions/opinion-90-11CUNY Bulletin No. CU-807
… code 266) rate as follows: Current Biweekly Rate New Biweekly Rate $17.71 $18.31 Agency Actions: Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-807-district-council-37-dc37-local-2054-dues-increaseState Agencies Bulletin No. 2305
… Purpose: The purpose of this bulletin is to inform agencies of the processing requirements for … 6, 2025. Agency Actions: The following Control-D report is available for agency use. NPAY738 - Employees Exempt from … The purpose of this bulletin is to inform agencies of the processing requirements for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2305-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2025Cattaraugus County – Court and Trust Funds (2014M-85)
… payment is unknown. Key Findings The records maintained by the County Clerk and Surrogate’s Court were up-to-date and …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85CUNY Bulletin No. CU-815
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is to notify agencies of an automatic dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-815-district-council-37-dc37-local-384-dues-increaseFederal Receipts – Federal Funding and New York
… of New York State’s Budget: In State Fiscal Year (SFY) 2025, federal receipts totaled $96.7 billion, 38.8 percent of … Federal Receipts Received by New York State, SFYs 2005 – 2025 Federal Receipts as Share of All Receipts, SFYs 2005 – 2025 Sources: Office of the New York State Comptroller, …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receiptsCUNY Bulletin No. CU-835
The purpose of this bulletin is to provide agency instructions for processing the CUNY 2025 25 general salary increases for International Alliance of Theatrical Stage IATSE Local One Employees
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-835-cuny-2025-25-general-salary-increases-internationalSocial Media Use Policy
… users on our social media sites are those of the users and do not necessarily reflect OSC views or opinions. Comments … agree not to post any content that contains: Comments that do not contribute to the topic of conversation. Information … users on our social media sites are those of the users and do not necessarily reflect the views or opinions of the Office …
https://www.osc.ny.gov/help/social-media-use-policyDiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year
… income tax collections, fueled by continued income growth in 2025,” DiNapoli said. “But the federal government shutdown and other policy shifts in Washington could weigh heavily on New York’s economy and … billion, nearly $4.6 billion higher than the same period in SFY 2024-25, reflecting, in part, strong collections in …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-yearDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12)
to determine whether residents of Mitchell-Lama developments supervised by DHCR are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes. Our audit covered the period from January 2019 through December 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24s12.pdfHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (2021-S-10) 180-Day Response
To determine whether Homes and Community Renewal (HCR) has established and maintains adequate internal controls to oversee and monitor the federally funded Community Development Block Grant program and HOME Investment Partnerships Program to ensure they meet requirements, and whether ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s10-response.pdfPrompt Contracting Instructions for Reporting Agency Specific Data on Not-For-Profit (NFP) Grant Program and Legislative Initiatives Contracts with Start Dates of January 2, 2021 through January 1, 2023
Instructions for reporting agency specific data on Not-For-Profit (NFP) Grant Program and Legislative Initiatives Contracts
https://www.osc.ny.gov/files/state-agencies/contracts/2022/pdf/pcl-worksheet-2022.pdfPrompt Contracting Instructions for Reporting Agency Specific Data on Not-For-Profit (NFP) Grant Program and Legislative Initiatives Contracts with Start Dates of January 2, 2020 through January 1, 2022
Instructions for reporting agency specific data on Not-For-Profit (NFP) Grant Program and Legislative Initiatives Contracts
https://www.osc.ny.gov/files/state-agencies/contracts/2021/pdf/pcl-worksheet-2021.pdfPrompt Contracting Instructions for Reporting Agency Specific Data on Not-For-Profit (NFP) Grant Program and Legislative Initiatives Contracts with Start Dates of January 2, 2020 through January 1, 2021
Instructions for reporting agency specific data on Not-For-Profit (NFP) Grant Program and Legislative Initiatives Contracts
https://www.osc.ny.gov/files/state-agencies/contracts/2020/pdf/pcl-worksheet-2020.pdfState Agencies Bulletin No. 2188
… Purpose: The purpose of this bulletin is to notify agencies that the pensionable overtime (OT) … 2024. OSC Actions: OSC will update the OT limit in PayServ to reflect the $20,459 pensionable overtime earnings limit … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2188-2024-tier-6-overtime-limit-new-york-city-retirement-systemsState Agencies Bulletin No. 2017
… can be released. Background: When a passed budget is in place, OSC transmits the electronic direct deposit file on … 30, 2022, OSC is not permitted to distribute funds dated in the new fiscal year until the Legislature passes and the … Therefore, it is possible that there will be a delay in OSC’s ability to transmit the electronic file on Monday …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2017-paycheck-distribution-april-7-2022-institution-cycle-paychecks