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Opinion 92-12
… such as volunteer work. General Municipal Law, §207-a(1) requires a city (other than New York City), town, village … during such disability. General Municipal Law, §207-a(2) requires payment of the full amount of regular salary or … disability pension. In that case, however, section 207-a(2) requires the municipality or fire district which employs …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Performance
… Coatings US Food and Drug Administration – Medical Device Recalls …
https://www.osc.ny.gov/state-vendors/vendrep/performanceWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods that have been delivered or services … by the local government or school district, so long as it is properly itemized and provides all the information, … Basically a claim is a demand presented for the payment of money due for goods …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimOpinion 91-25
… title is structured so as to consist of a minimum salary plus a series of "increments or steps" and that the longevity … to receive salary increases based on longevity (1979 Opns St Comp No. 79-80, unreported; see also Ellis v Fire Chief of … 520, pertaining to "longevity merit increases"; 15 Opns St Comp No. 1959, p 421; Chalachan v City of Binghamton , 81 …
https://www.osc.ny.gov/legal-opinions/opinion-91-25State Comptroller DiNapoli Statement on 2025 State of the City Address
… and having a substantial rainy-day fund will help the city weather any future storms. We’ll be monitoring the proposals …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressSubmitting Payments for NYSLRS Members – Enhanced Reporting
… to be notified when the account will be debited. You can mail the form (address is on the form) or complete and … of the upcoming debit from your account by email. NYSLRS can only withdraw funds from the account you designate on … contributions loans and service credit purchase payments can be sent to NYSLRS through the automated clearing house …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/submitting-payments-nyslrs-membersDiNapoli: Audit Identifies Improvements Needed by NYC DOB to Help Ensure Building Owners Achieve Climate Mobilization Act Goals
… were made aware of the Act’s requirements. Also, DOB’s phone call log revealed that only 8% of the buildings covered … Covered building owners must annually measure their energy consumption by inputting their energy and water usage … only 12 were referred to the service provider for further assistance. DOB did not follow up on all buildings at risk of …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-audit-identifies-improvements-needed-nyc-dob-help-ensure-building-owners-achieve-climateOpinion 92-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of users, subject to equal protection guarantees (see NY Const, art 1, §11; AA & M Carting v Town of Hempstead , … offset the cost of governmental functions generally is a tax (see Orange and Rockland Utilities, Inc. v Town of …
https://www.osc.ny.gov/legal-opinions/opinion-92-40State Agencies Bulletin No. 2138
… of ANN on the payment effective date; and Did not have a withholding recommendation approved by DOB. Promotion … the reason(s) the employee’s record will not be updated: NYS Position Has Both Equated Grade and NTE – if the … employee’s taxable gross and reported on the employee’s Form W-2. The adjustments (Earnings Codes AJR, ARC, and ARO) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2138-april-2023-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 2234
… Lag 03/28/2024 06/18/2024 Institution Lag 04/04/2024 06/27/2024 Note: Eligible employees who move to a position on an … by Grade 800 Employees in M/C traineeships who completed a 26-week rating period between 03/28/2024 and 06/05/2024 … Entry Earnings Codes requiring a manual adjustment as a result of a retro salary increase. To process a retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2234-april-2024-managementconfidential-mc-performance-advancesStandardized Forms – Travel and Conference Expense Management
… and easy to follow. Travelers should be made aware of the importance of providing all required information in order to ensure a timely audit and payment of their reimbursement claim. These forms can be designed in …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Follow-Up)
… our audit report, New York State Health Insurance Program: Empire BlueCross BlueShield Selected Payments for Special … and school district employees, and their dependents. The Empire Plan (Plan) is the primary health benefits plan for … New York State Department of Civil Service contracts with Empire BlueCross BlueShield (Empire) to administer the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-july-1-2012-throughNYS Common Retirement Fund Reports Third Quarter Results
… the third quarter of the State Fiscal Year SFY 201920 was 528 percent …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-resultsForms and Resources – Reporting Elected and Appointed Officials
… Forms and Samples Standard Work Day and Reporting Resolution Form (RS2417-A) Use this form … submit this form to the governing board, no later than 180 days after taking office, to certify that their duties, responsibilities and hours have not changed substantially. Additional Resources …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesTown of Leicester – Financial Management (2025M-2)
… significant unrestricted fund balance in the town-wide (TW) and town-outside-village (TOV) funds that as of January … the significant fund balances in the general and highway TW and TOV funds. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Eastport Fire District – Procurement (2025M-50)
… (District) Board of Commissioners (Board) seek competition for the procurement of goods and services? Audit Period January 1, 2024 – December 31, … be made in the best interest of the taxpayers. One method for ensuring that goods and services are acquired in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Holtsville Fire District – Financial Management (2025M-4)
… [read complete report – pdf] Audit Objective Did the Holtsville Fire … board of fire commissioners (board) is responsible for managing the district’s fiscal activities and … Reserve funds are established to provide resources for an intended future use with a clear purpose or intent …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Town of Hanover – Procurement (2025M-58)
… bookkeeping, auditing and water testing services. As a result, Board members may not have known about other …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58Village of Herkimer – Payroll (2025M-37)
… [read complete report – pdf] Audit Objective Did Village of Herkimer … in their applicable collective bargaining agreement (CBA). Direct supervisors also did not review or certify … were available for the three employees to substantiate the cash payments and benefits each received upon separation, …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Town of Spencer – Disbursements (2025M-35)
… September 30, 2024 Understanding the Program The Town paid 647 non-payroll disbursements totaling approximately $2.1 … being paid without the Board’s knowledge. We reviewed all 647 non-payroll disbursements made during the audit period … being paid without the Boards knowledge We reviewed all 647 nonpayroll disbursements made during the audit period …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35