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Opinion 99-11
… a retiring teacher, we note that article VIII, §1 of the New York State Constitution prohibits a school district from, …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… the Audit Area Non-payroll disbursements represent a significant portion of a school district’s (district’s) … for overseeing and approving these disbursements to ensure they are appropriate, properly documented and in … Board of Education (Board) appointed the claims auditor to audit and approve all claims, including non-payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Definitions – Contribution Stabilization Program
… Retirement System’s Average Rates The System average rate represents the average normal contribution rate over all retirement plans in each system for a given … in a system for the fiscal year. Employer’s Average Rate Each employer has their own specific average rate. It is …
https://www.osc.ny.gov/retirement/employers/csp/definitionsInspecting Highway Bridges and Repairing Defects
… if the Metropolitan Transportation Authority (MTA) Long Island Rail Road (LIRR) and the MTA Bridges and Tunnels … determine if the Metropolitan Transportation Authority MTA Long Island Rail Road LIRR and the MTA Bridges and Tunnels BT …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsState Agencies Bulletin No. 1207
… payment. Affected Employees Employees designated M/C in Negotiating Unit 06 who meet the eligibility criteria … 3 $1,200 Correction Captain $1,200 Director of C.E.R.T. Operations in DOCCS $1,200 Department of Environmental … eligible for the full payment. Eligible employees working part time are entitled to a prorated amount based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1207-2012-uniform-cleaning-and-maintenance-allowance-employees-designatedTemporary Assistance – Federal Funding and New York
… In New York, the Temporary Assistance for Needy Families … Assistance is limited to 60 months for any adult. In January 2025, 204,974 people received federally funded … month. Seventy-four percent of recipients (151,971) were in New York City, receiving $34.3 million in benefits. …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/temporary-assistanceState Agencies Bulletin No. 1427
… Part-Time employees Agreement), between the State of New York and the NYS Correctional Officers and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1427-2015-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestState Police Bulletin No. SP-166
… Purpose To notify agencies of a change in dues and agency shop fees. Affected Employees Employees in Bargaining Units … the PBA, OSC has implemented a change in dues and agency shop fees for employees in Bargaining Units 07 and 17. The … Questions Questions regarding PBA dues and agency shop fees may be directed to the PBA Director of Member …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-166-police-benevolent-association-new-york-state-troopers-inc-dues-andState Police Bulletin No. SP-161
… Purpose To notify agencies of a change in dues and agency shop fees. Affected Employees Employees in Bargaining Units 07 and 17 represented by the Police … At the request of the PBA, OSC has implemented a change in dues and agency shop fees for employees in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-161-police-benevolent-association-new-york-state-troopers-inc-dues-andXIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… Overview This section defines dates required for various transactions in the Statewide Financial System (SFS). In SFS, transactions … to determine Obligation Date. In many cases, grant payment dates are determined by the grant program legislation, for … This section defines dates required for various transactions in the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesDiNapoli Releases Executive Budget Report
… competitive bidding and oversight requirements, leaving too much in the dark. The budget also advances debt proposals … practices, and recommended several reform measures to address these problems. Transparency The SFY 2023-24 …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportState Comptroller DiNapoli Releases Audits
… Ineligible Members (Follow-Up) (2021-F-17) An audit issued in August 2020 identified $18.2 million that was paid for … time frames, leaving $4.6 million yet to be recovered. In a follow-up, Civil Service and Empire made significant progress in addressing the problems identified in the initial audit. …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsOpinion 2002-9
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … to private individuals who voluntarily assist the town in coordinating volunteers from not-for-profit organizations in providing services in connection with the town's recycling …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Northern Adirondack Central School District – Financial Condition (2020M-51)
… District’s financial condition. Key Findings Expenditures have exceeded appropriations by a total $626,000 in 2017-18 … and have used $1.5 million in appropriated fund balance to fund operations. Because of the District’s ongoing reliance on fund balance to finance expenditures, the total fund balance has declined …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51NYS Comptroller DiNapoli: SEC Upholds Shareholders' Right to Seek Racial Equity Audit
… P. DiNapoli made the following statement today in response to the U.S. Securities and Exchange Commission Staff's determination that it was unable to agree with Amazon Inc.’s request to keep the New York State Common Retirement Fund’s … P DiNapoli made the following statement today in response to the US Securities and Exchange Commission Staffs …
https://www.osc.ny.gov/press/releases/2021/04/nys-comptroller-dinapoli-sec-upholds-shareholders-right-seek-racial-equity-auditCUNY Bulletin No. CU-650
… To provide agency instructions for processing the CUNY Rate Increase for Carpenters and Supervisor Carpenters … the NYC District Council of Carpenters (UBCJA), providing rate increases for employees in the titles Carpenter and … to the hourly rates effective 07/01/2019. The revised rate chart and additional information are contained in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-650-cuny-salary-rate-increases-carpenters-and-supervisorEfforts to Collect Delinquent Taxes
… a collection case. Collection actions may include filing a warrant, serving a levy (a legal seizure of property), and … the top 250 individual and top 250 business tax debtors for whom it filed at least one warrant in the prior 12 … of the five collection steps we tested: using applicable search tools to identify taxpayer resources that might be …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Buffalo City School District , Parishville-Hopkinton Central … their money is being spent appropriately and effectively." Buffalo City School District – Special Education and Grant … P DiNapoli today announced his office completed audits of Buffalo City School District ParishvilleHopkinton Central …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0CUNY Bulletin No. CU-495
… Vacation Exchange payment. Affected Employees Employees in the City University of New York (CUNY) Executive … 12.2 of the Terms and Conditions of Employment for Staff in the Executive Compensation Plan allows ECP staff members … on the ECP staff member’s rate of pay on 10/01/14. In addition, a memorandum dated 05/02/14 from Vice Chancellor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-495-2014-executive-compensation-plan-ecp-vacation-exchangeOpinion 2000-11
… It further stated that "[s]uch deputy superintendent shall act as such during the pleasure of the town superintendent." … of the Laws of 1952 indicate that the intent of the 1952 amendment was to remedy the situation where a superintendent, … appointees, we believe the primary intent of the 1952 amendment -- to ensure that a deputy is in place when a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11