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Town of Spencer – Disbursements (2025M-35)
… made during the audit period totaling approximately $21 million …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35State Agencies Bulletin No. 1460
… a Pay Basis Code of ANN, CYF and CAL (except employees in SUNY Grade 980) Background Effective Pay Period 1, the … the change, the agency must submit a row, if none exists, in addition to the original row, effective 3/31/2016 … the change, the agency must submit a row, if none exists, in addition to the original effective dated row on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1460-factor-change-fiscal-year-2016-17Village of Churchville – Financial Management (2025M-128)
… balance, which represents the difference between revenues and expenditures accumulated over time. Fund balance should … to ensure financial stability, maintain essential services and be transparent with residents and taxpayers. Effective management helps protect a village …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128State Agencies Bulletin No. 794
… Purpose To explain procedures related to the Factor Change. Affected Employees All employees with a … To explain procedures related to the Factor Change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/794-factor-change-fiscal-year-2008-09State Agencies Bulletin No. 1147
… a Pay Basis Code of ANN, CYF and CAL (except employees in SUNY Grade 980) Effective Date(s) 3/29/12 (Administration) … the change, the agency must submit a row, if none exists, in addition to the original row, effective 3/29/12 … the change, the agency must submit a row, if none exists, in addition to the original effective dated row on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1147-factor-change-fiscal-year-2012-13State Agencies Bulletin No. 1076
… Purpose To provide payroll system users with information regarding the changes made to the Position Management Update Incumbent Process Overview … To provide payroll system users with information regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1076-changes-position-management-update-incumbent-processDiNapoli: Audit of NYC's CityFHEPS Program Reveals Weak Oversight and Rising Costs
… violations, including mold, infestations and missing window guards. In some cases, DSS failed to conduct required …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-audit-nycs-cityfheps-program-reveals-weak-oversight-and-rising-costsCost-Saving Ideas: Overtime Planning and Management
… may allow employees to work other than traditional eight-hour workdays. AWS can potentially increase productivity and … until the end of their normal work day. Five-day, eight-hour schedule with alternate shifts: Provides additional … Reduces overtime by having employees work an extra hour Monday through Thursday and a half-day on Friday. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementUnified Court System Bulletin No. UCS-212
… Background The 2011-2016 Agreements between the State of New York Unified Court System (UCS) and the above referenced …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-212-2015-judicial-ratification-bonus-bargaining-units-sa-sg-sk-andState Comptroller DiNapoli Releases Audits
… last part of an Internet address, such as .com, .net, or .org. In March 2012, DoITT entered into a franchise agreement …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits-0State Agencies Bulletin No. 1872
… who returns on or before 03/31/2021 is eligible for the payment upon the return from leave. Agency Actions Employee … If an employee provides work-related clothing purchase receipts dated 04/01/2020 through 03/31/2021, the allowance … in the 10/15/2020 GOER memorandum. Agencies must make the payment to individual employees and submit one journal entry …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1872-2020-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 1869
… NTAX723 which addresses mismatches between an employee’s home address and New York City (NYC) taxation. Affected … Active, on Paid Leave, or on Leave Without Pay and whose home address does not match their NYC taxation are affected. … of employees who received a paycheck while their home address was in one of the five counties within New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1869-new-control-d-report-employees-new-york-city-residency-tax-dataXIV.14.B Capital Assets – XIV. Special Procedures
… assets Treatment of infrastructure assets Depreciation and modified approach for infrastructure capital assets College and University funds (SUNY and CUNY Senior Colleges) and public benefit corporations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsOpinion 90-39
… on behalf of a fire district) TOWN LAW, §181(1); MUNICIPAL HOME RULE LAW, §10(1)(i),(ii)(a)(9-a): A town may not impose … and expenditures to be made during the next fiscal year for fire district purposes and within the limitations … of Huntington , 85 Misc 2d 806, 380 NYS2d 466; Municipal Home Rule Law, §10[1][ii][a][8], authorizing local …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 98-1
… or units of the State University (see also Governor's Bill Jacket, L 1991, ch 637, Letter of July 10, 1991 to the … Commission on Rural Resources, at whose request the bill was introduced, recommending the enactment of section … and consistent meaning ( id .; see Delaware County Electric Cooperative, Inc. v Power Authority of the State of …
https://www.osc.ny.gov/legal-opinions/opinion-98-1XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… OVERVIEW This section reminds New York State contracting entities of their legal … to be considered include authority to do business in New York State, licensing (e.g. with the Education Department … partners. Subcontractors are required to obtain a New York State Vendor Identification Number (Vendor ID) to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityOther Bulletin No. 33
… Purpose To inform the State University Construction Fund of OSC’s automatic processing of the April 2016 Retroactive SCF M/C Salary Increase and … To inform the State University Construction Fund of OSCs automatic processing of the April 2016 Retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-33-april-2016-state-university-construction-fund-scfOpinion 96-21
… by beach erosion control district) TOWN LAW, §§198(10-a), 202-b(2): A town board, pursuant to Town Law, §202-a, may authorize the replenishment of sand and the … to your letter asking whether the procedures of Town Law, §202-b may be used to authorize the replenishment of sand and …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 93-28
… highway-railroad crossings where the service life of the project is at least ten years or for any other highway … except debt service (see Highway Law, §§10-c[5]; L 1993, ch 53 [1993-94 Aid to Localities Budget, pp 230-231]; L 1993, ch 56, §§2-4, 13, 14; L 1993, ch 57, §§199, 200). Highway …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Opinion 91-44
… in the opinion. FIRE COMMISSIONERS -- Compensation (health insurance) FIRE DISTRICTS -- Appropriations and Expenditures (health insurance for fire commissioners) INSURANCE -- Health Insurance (authority to cover fire … commissioners of a fire district may be provided health insurance through the State health insurance plan at the …
https://www.osc.ny.gov/legal-opinions/opinion-91-44