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Opinion 93-32
Whether the State Comptroller may obtain copies of annual financial disclosure statements filed with a local board of ethics by municipal officers and employees in accordance with the requirements of General Municipal Law article 18 800 et seq
https://www.osc.ny.gov/legal-opinions/opinion-93-32State Agencies Bulletin No. 1184
… Pay LOM Location Pay – Other Amount MSP Military Stipend Payment RGH Regular Pay Hourly Employee RGO Regular Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1184-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleState Contract and Payment Actions in November
… Education Department $1 billion in general aid to 462 school districts. $1.6 million in excess cost aid for school-aged special education students to three school … million for the Landlord Rental Assistance Program. Other Payment Rejections and Other Cost Recoveries OSC rejected tax …
https://www.osc.ny.gov/press/releases/2021/12/state-contract-and-payment-actions-novemberII.3.A Planning – II. New York State Financial Accounting
… AGENCY BUDGET PREPARATION Preparation of budget requests varies among agencies reflecting their size, complexity, and internal practice. Typically, budget development begins at … with staff preparing individual program requests. The head of the agency or its chief fiscal officer may hold internal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningCUNY Bulletin No. CU-709
… OSC will be reporting retro payments to individuals who have filed for Social Security benefits to the Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-709-cuny-2020-retroactive-2-pay-rate-increases-internationalState Contract and Payment Actions in July
… Inc. for performance monitoring of the Maternal and Child Health programs. $2 million with FFF Enterprises Inc. … the study of early blood cancer detection in World Trade Center first responders. Department of Transportation $384.5 … Resources DPC for design services to renovate Mason Hall at SUNY Fredonia in Chautauqua County. State …
https://www.osc.ny.gov/press/releases/2023/08/state-contract-and-payment-actions-julyDiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… health and substance abuse issues: DHS does not utilize all data available, and clients’ self-reported answers do not …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthCUNY Bulletin No. CU-599
… 6/22/12, City Laborers were not eligible for Paid Holidays and were paid double time for designated holidays only. Retroactively, effective January 1, 2017, this … Strike/Discip Fine 409 CUNY Disciplinary Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-599-cuny-retroactive-rate-increases-city-laborerState Comptroller DiNapoli Releases Municipal Audits
… In addition, officials appropriated fund balance to balance the budgets because purported revenues were not … an obligation to pay. Although the town supervisor, who is a member of the town’s board of ethics, had concerns with … addition, AIDA officials did not conduct policy-required site visits in 2023 and 2024. As a result, the board and AIDA …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 88-24
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … for expenses incurred in maintaining a private pond on their land used as part of the town's recreation program, … incurred in connection with maintaining a pond located on the board member's property and used as a part of a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-24CUNY Bulletin No. CU-582
… implementation of an increase to minimum wage in December 31st for years 2016, 2017 and 2018 for Unrepresented BU U1 … single lump sum amount or broken down into pay periods (i.e. 1/5/YY – 1/18/YY).& Detailed General Comments or a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-582-2017-minimum-wage-increase-cuny-student-aideState Comptroller DiNapoli Releases Municipal & School Audits
… (AFRs). The 2024 AFR was also 244 days late as of Oct. 31, 2025. Arkport Joint Fire District – Treasurer’s Records and … over the audit period. Hillsdale-Copake Fire District – Cash Disbursements (Columbia County) The board generally … totaling $249,004, had only the treasurer’s signature. One check for $4,267 payable to the treasurer was not signed by …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 88-56
… in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (fire district commissioner an employee of firm … doing business with district) -- Exceptions (remuneration and duties exception) GENERAL MUNICIPAL LAW, §§800(3)(c), … of interest in purchase contracts between the firm and the district if the exception contained in General …
https://www.osc.ny.gov/legal-opinions/opinion-88-56State Agencies Bulletin No. 2005
… of the new Time Entry Overtime Earnings Codes: Title Job Code Title Code Correction Lieutenant 007929 8700300 Correction … at 2.5 times their regular rate of pay: New 2.5x Earns Code Description Associated Retro Code Original Earns Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2005-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2006
… Correction Officer 007921 8700100 Correction Officer (Spanish Language) 007922 8700101 Correction Officer Trainee 007924 8700110 Correction Officer Trainee (Spanish Language) 007923 8700105 Correction Sergeant 007928 8700200 Correction Sergeant (Spanish Language) 022593 8700210 Institution Safety Officer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2006-pilot-program-establishing-temporary-overtime-rate-employees-certainState Comptroller DiNapoli Releases Audits
… businesses throughout New York City start, operate, and expand. SBS programs, including the Energy Cost Savings … New York City Department for the Aging – Oversight of the Home Delivered Meals Program (Follow-Up) (2023-F-25) The … New York City Department for the Aging (DFTA) created the Home Delivered Meals program to maintain or improve the …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsOpinion 93-18
… (authority to require referendum on establishment of service award program) FIRE PROTECTION AND PREVENTION -- … is not required to conduct a mandatory referendum on a proposal to establish a service award program selected by a … within a fire protection district in the town, unless the proposal has been approved by a vote of at least sixty …
https://www.osc.ny.gov/legal-opinions/opinion-93-18New York State Fiscal Reform and Accountability Act
… certain provisions upon expiration thereof (Part C). Memo Bill Text Status …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actState Agencies Bulletin No. 2094
… with large volumes of ACH payments are required to protect account numbers used for those payments. Account numbers must … January 20, 2023. OSC Actions OSC will update the Account Number display on PayServ pages and in PS Query. OSC will … been disbursed. The Check/Advice Number, Account Type, Bank ID, and Amount will continue to display in full. Direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2094-payserv-direct-deposit-access-changes-national-automated-clearing-houseState Agencies Bulletin No. 2094.1
… with large volumes of ACH payments are required to protect account numbers used for those payments. Account numbers must … January 23, 2023. OSC Actions OSC will update the Account Number display on PayServ pages and in PS Query. OSC will … been disbursed. The Check/Advice Number, Account Type, Bank ID, and Amount will continue to display in full. Direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20941-payserv-direct-deposit-access-changes-national-automated-clearing