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City of Lockport – Budget Review (B22-1-8)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2023. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of … New York Office of the State Comptroller City of Lockport Budget Review 2022 …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… government sales tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) compared to the same period last year, according to a report released … Local government sales tax collections totaled $119 billion in the first half of 2025 an increase of 37 $423 million …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearDepartment of Health (Department) Examination of Travel Expenses
… by a Department employee during the period of February 23, 2012 through December 31, 2017 were appropriate and made … by a Department employee during the period of February 23 2012 through Decembe …
https://www.osc.ny.gov/state-agencies/audits/2019/03/20/department-health-department-examination-travel-expensesSUNY Bulletin No. SU-213
… Purpose To provide agency instructions for processing the 2014 … 12/03/14 (Administration PP18L Pay End Date) are eligible to receive the one-time lump sum bonus payment. Bargaining … criteria on 04/30/14 and whose employment expired prior to 07/01/14 are eligible for the payment if they are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-213-2014-discretionary-award-psnu-employees-represented-unitedMedicaid Program – Optimizing Medicaid Drug Rebates
… Code (NDC), which is a unique number that identifies each medication by its drug manufacturer and is the basis for the …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesCUNY Bulletin No. CU-445
… should refer to the CUNY RF Payment Authorization Form and the Summer Research Lag Payment Schedule for paycheck … agreement between the City University of New York (CUNY) and the CUNY Research Foundation (CUNY RF), certain … where the employee is employed on a full-time basis and must be reported using the attached Summer Research Lag …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-445-2012-cuny-research-foundation-cuny-rf-grant-payments-summerOpinion 90-7
… of industrial development agency) GENERAL MUNICIPAL LAW, §856; PUBLIC OFFICERS LAW, §18: A city may defend and indemnify the members and … of the city. You ask whether, pursuant to Public Officers Law, §18, a city may indemnify the members of an industrial … Whether pursuant to Public Officers Law 18 a city may indemnify the members of an industrial …
https://www.osc.ny.gov/legal-opinions/opinion-90-7State Comptroller DiNapoli Releases School District Audits
… County) District officials did not appropriately approve and document overtime for non-instructional employees. As a … hours worked were pre-approved, adequately recorded and incurred only when necessary. Non-emergency overtime was … Officials did not establish adequate controls over network and financial application user accounts to prevent …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsCompliance With Executive Order 95 (Open Data) (Follow-Up)
… initial audit report, Compliance with Executive Order 95 (Open Data) (Report 2019-S-39 ). About the Program State … 95 (EO 95), issued March 11, 2013, established an online Open Data Website ( Open Data ) for the collection and public dissemination of … initial audit report Compliance with Executive Order 95 Open Data Report 2019S39 …
https://www.osc.ny.gov/state-agencies/audits/2021/08/27/compliance-executive-order-95-open-data-followUnified Court System Bulletin No. UCS-344
… apply the Prepaid Legal Service Benefit for the 2024 calendar year for employees who were in a status of Active or … the deficiency will automatically be recovered through payroll deduction should the employee later return to the payroll. Agency Actions: Agencies must notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucsComptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… that the New York State Common Retirement Fund (the Fund) is putting $50 million toward the federal Paycheck Protection … are kept on the payroll for eight weeks and the money is used for payroll, rent, mortgage interest, or utilities. … to address the immediate crisis. Additionally, the Fund is exploring the possibility of providing another $100 …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retentionCanisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84Safety of Seized Dogs (Follow-Up)
… not have an official identification tag while not on the owner’s premises; or is licensed but not in control of or on … their safety and protect the rights of owners. However, we identified four relatively minor deficiencies at 4 of the 48 … instances of premature disposition of the dogs were not identified in the Department’s most recent inspection reports …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… "As childhood obesity continues to plague our children, it’s more important than ever to get students moving and help … of 120 minutes of PE during the course of five classes per week. For grades 4-6, the requirement is 120 minutes of PE during three classes, unless the …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesCUNY Bulletin No. CU-466
… agencies must be in receipt of the CUNY RF Payment Authorization Form and the Summer 2013 RF Summer Salaries – Semi-Monthly … Semi-Monthly Certification and Paydate Deadlines schedule, prior to submission of the payment, the CUNY RF Authorization …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-466-2013-cuny-research-foundation-grant-payments-summerOpinion 2002-8
… to dissolve the district after the public hearing, then pursuant to Town Law §195, the town clerk must cause …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 2007-7
… or statutory amendments that bear on the issues discussed in the opinion. [Edited for Publication] PUBLIC OFFICERS … NYCRR 315) RETIREMENT AND SOCIAL SECURITY LAW §§ 34, 334: In reporting “days worked” of an elected official for … be available to the public. Such activities may take the form of responding to an emergency in the town, attending a …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Opinion 94-5
… of the town, it does not, in our view, provide authority for the publication of articles by individual members of a …
https://www.osc.ny.gov/legal-opinions/opinion-94-5State Agencies Bulletin No. 1016.1
… supersedes Payroll Bulletin No. 1016. Purpose The purpose of this bulletin is to continue to maintain up-to-date … Postal Service (USPS) provides a service that compares the address file of organizations to the latest address reported … identifies individuals who have notified the USPS of a change of address, but have not yet notified their employer. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-systemState Agencies Bulletin No. 1781
… the 2016-2021 OSU Agreement between the State of New York and the Civil Service Employees Association and the Governor’s Office of Employee Relations (GOER) … an Action/Reason code of Leave of Absence/MLS (Mil Stip); and Has a Pay Basis Code of ANN, HRY or BIW (only if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1781-2019-work-related-clothing-allowance-osu-employees-represented-civil