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Open Educational Resources
… OER initiatives as part of an effort to create OER to reduce textbook costs. CUNY’s Office of Library Services … to generate significant cost savings for students and reduce barriers to academic success, making it a valuable … for marking its courses as ZTC in CUNYfirst, CUNY does not exercise sufficient oversight to ensure all OER …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesState Agencies Bulletin No. 2227
… to the bank. Employees should be made aware that a delay in these early deposits may not constitute late payment of … Services mailbox. Please reference Bulletin No. 2227 in the subject of your email. … As we prepare for enactment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2227-paycheck-distribution-and-release-direct-deposit-funds-preparationState Agencies Bulletin No. 2328
… Purpose: As we prepare for enactment of the 2025-26 NYS budget, OSC would like to provide notice of … all other advices can be released. Background: If the SFY 2025-26 budget is not passed or a budget extender bill to … until the Legislature passes and the Governor signs the 2025-26 NYS budget or a budget extender bill. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2328-paycheck-distribution-and-release-direct-deposit-funds-preparationState Agencies Bulletin No. 2313.1
… the employee is on a Paid Military Stipend Leave) Graded positions: 001-038 NS positions: Grade 600 Equated to grade … Supervisors Unit New York State Correctional Officers and Police Benevolent Association (NYSCOPBA) BU01 –Security Services Unit BU21 – Security Services Unit Police Benevolent Association of the New York State (PBANYS) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23131-longevity-service-payment-employees-eligible-bargaining-unitOpinion 92-17
… in the opinion. SALES TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax agreement … between a county and all cities within the county pursuant to Tax Law, §1262(c) must provide that a portion of the … county or school district purposes shall be distributed to the towns in the county or whether such areas may be …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 94-16
… local bank which has been named as one of the depositories for the IDA. You state that the individual in question owns … on the propriety of dual office-holding. Accordingly, for purposes of this opinion, we have assumed the individual … wish, however, to contact the Attorney General's Office for an opinion on this issue. Article 18 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Comptroller DiNapoli and Mayor Brown Return Over $100,000 in Unclaimed Funds to Buffalo Residents
… Thomas P. DiNapoli today announced that $111,180 in unclaimed funds has been returned to Buffalo city residents since he …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-return-over-100000-unclaimed-funds-buffalo-residentsOperational Advisory No. 33
… – Postage/Shipping account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, Shipping. Account … Mail Services and should be used when shipping any type of package using any carrier. Account 55203, Postage, now …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesHomeownership Rates in New York
… of 2018. FIGURE 1 – Quarterly Homeownership Rate, US and NY, 2005 Q1 to 2022 Q2 Source: US Census Bureau New … – Gap in Homeownership Rate Relative to White Households, NY and US, 2021 Note: Hispanic homeowners may be of any … s://www.census.gov/quickfacts/fact/table/newyorkcitynewyork,NY/PST045221#qf-headnote-b . For additional information on …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkState Agencies Bulletin No. 296
… in gray. (See Attachment 1) Effective Date The processing of the new changes will take place beginning December 12, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Cattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls over inmate … discrepancies occurred because County officials did not have adequate procedures to review invoices for inpatient … Federal Financial Participation (FFP) and County officials have not routinely submitted claims for third-party insurer …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123Cost-Saving Ideas: Legal Requirements
… Municipal Law (GML) Section 10 requires the designation of one or more "banks" or "trust companies" for deposit of public funds and for the securing of public deposits. … immediate expenditure. Section 39 requires the adoption, by resolution, of an investment policy. Articles 3-A and 5-G …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsLegal Topics and Approvals
… 2010): A research paper discussing the legal requirements in connection with competitive bidding for procurements. …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsEssential Policy Elements – Travel and Conference Expense Management
… These rates vary by state and region (i.e., New York City hotel and meal rates are higher than Binghamton rates). …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsVII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… should be repaid within 14 days or upon receipt of the employee’s salary check. Please see ‘Personal Service … Personal Service (Payroll) Correction The payment to an employee for personal services is not intended to supersede …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… of the claimed expenses. $301,014 in non-reimbursable salaries and fringe benefits for 2013-14, including $175,672 … to SED and OSC in support of agency administration salaries, and $13,906 in other non-allowable fringe benefit …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualOpinion 95-24
… "approved expenditures" is defined to include "only . . . new construction, reconstruction, purchase of existing … structures, for site purchase and improvement, for new garages, for original equipment, furnishings, …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… Purpose of Audit The purpose of our audit was to determine the accuracy of the amounts paid to employees through the Town’s payroll …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Westminster Community Charter School – Procurement of Professional Services (2016M-375)
… of our audit was to review the School's procurement and monitoring processes and procedures for professional service contracts for the … of our audit was to review the School's procurement and monitoring processes and procedures for professional …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesOpinion 88-7
… LOCAL FINANCE LAW, §165.00: Where surplus bond proceeds are available to pay debt service for purposes of a town … That opinion concluded that, where surplus bond proceeds are available to pay debt service on bonds issued for the … Finance Law relative to the use of bond proceeds that are not required for the object or purpose for which the …
https://www.osc.ny.gov/legal-opinions/opinion-88-7