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Opinion 91-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … COMPTROLLER -- Powers and Duties (municipalities - scope of audit authority) MUNICIPALITIES -- Officers and Employees … Concerning the authority of the State Comptroller to obtain information relative to …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 91-55
… of any municipal corporation operating an electric public utility service shall establish solely by appropriations from … in the depreciation reserve account of the electric utility service as the depreciation accruals for that period. … do not require contributions to depreciation reserve accounts. It follows that the revenues of a municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-55State Agencies Bulletin No. 1214
… Purpose To inform agencies of the process for handling the late submission of Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on employee’s … To inform agencies of the process for handling the late submission of Form AC230 Report of Check Return For Refund Or Exchange and the impact on employees 20 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1214-processing-2012-salary-refunds-received-osc-after-january-4-2013DiNapoli Releases July State Cash Report
… (PIT) collections from April and May. Still, the state is in a relatively good financial position after collecting more … stabilized after a volatile first quarter, and $3 billion in settlement revenue provides solid financial footing for …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportSecurity Over Critical Systems
… Architecture emphasizes key principles such as the least privilege, data classification, and separation of duties. … and Accountability Act (HIPAA), Federal Information System Controls Audit Manual (FISCAM), National Institute of …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsComptroller DiNapoli Releases School Audits
… Frontier Central School District – Financial Condition and Mobile Devices (Erie County) The district reported $195,355 … officials did not establish adequate safeguards over mobile devices, and that district employees did not use mobile devices in accordance with the district’s …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-779
… by DC37, Local 2054 in Bargaining Units SF, TK, and TY. Affected Employees: Employees represented by DC37, Local 2054 in Bargaining Units SF, TK, and TY are affected. Background: Pursuant to the duly adopted … Constitution of the American Federation of State, County and Municipal Employees, AFL-CIO, and the local union, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-779-district-council-37-dc37-local-2054-dues-increaseCUNY Bulletin No. CU-783
… represented by DC37, Local 384 in Bargaining Units CC, CD, and TH. Affected Employees: Employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH are affected. Background: Pursuant to the duly … represented by DC37 Local 384 in Bargaining Units CC CD and TH …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-783-district-council-37-dc37-local-384-dues-increaseSUNY Bulletin No. SU-350
… who are 62 or older in the calendar year and to active employees with the New York Retiree Indicator checked …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-350-july-2023-increase-call-pay-eligible-professional-servicesState Agencies Bulletin No. 2098
… represented by DC37, Local 384 in Bargaining Units CC, CD, and TH. Affected Employees Employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH are affected. Background Pursuant to the duly … represented by DC37 Local 384 in Bargaining Units CC CD and TH …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2098-district-council-37-dc37-local-384-dues-increaseCUNY Bulletin No. CU-753
… is to notify agencies of an automatic dues increase for employees represented by DC37, Local 2054 in Bargaining … of organization dues deduction per bi-weekly payroll for members of DC37, Local 2054, shall be changed from $16.41 … is to notify agencies of an automatic dues increase for employees represented by DC37 Local 2054 in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-753-district-council-37-dc37-local-2054-dues-increaseMedicaid Program – Oversight of Health Homes
… through October 2024. About the Program The Health Home Program (Program), implemented in New York in January … York State’s approach to Program implementation, a Health Home is the central point for directing patient-centered care … for reducing unnecessary health care costs. A Health Home is not a physical place; it’s a care management model …
https://www.osc.ny.gov/state-agencies/audits/2026/01/20/medicaid-program-oversight-health-homesCUNY Bulletin No. CU-861
… Per the request from DC37, Local 384 dated January 6,2026, membership dues for employees in Bargaining Units CC, … Dates: Changes will be effective in paychecks dated February 5, 2026. OSC Actions: At the request of DC37, Local 384, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-861-district-council-37-dc37-local-384-dues-increaseState Agencies Bulletin No. 2013
… (Enter 04/07/2022 Lag or 04/21/2022 Current) The Reason code Z12 (Agency Update of Position Data) will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2013-reporting-line-number-and-budget-year-changes-fiscal-year-2022-2023DiNapoli: Unrestricted State Aid for Local Governments Failed to Keep Up With Inflation
… Unrestricted state aid for cities, towns and villages has remained flat or declined … York State Comptroller Thomas P. DiNapoli. When adjusted for inflation, unrestricted aid to local governments has … enacted. Because this aid can be used by municipalities for any governmental purpose, it is an important revenue …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-unrestricted-state-aid-local-governments-failed-keep-inflationOverview – Improving the Effectiveness of Your Claims Auditing Process
… Payments Allowed in Advance of Audit Problem Claims Red Flags Analytical Reviews Appendix A provides additional … for auditing claims in school districts, counties, fire districts, libraries, towns and villages and pertinent …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewState Agencies Bulletin No. 2127
… (Enter 04/06/2023 Lag or 04/20/2023 Current) The Reason code Z12 (Agency Update of Position Data) will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2127-reporting-line-number-and-budget-year-changes-fiscal-year-2023-2024Contract Submission System Guide for the Office of the Attorney General Users
… the functions a user performs in an organization and only allows the user to complete tasks for which they have … containing contract transaction details. OAG View‐Only Role Allows user to view-only contracts that have been submitted to OSC for prior …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-office-attorney-general-usersState Agencies Bulletin No. 2043
… should enter the current year arrears under deduction code 613, TRS Arrears Before Tax, and the prior year arrears under …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2043-new-prior-year-arrears-deduction-code-members-new-york-state-teachersDiNapoli Announces Sale of $636 Million State of New York General Obligation Bonds
… Comptroller Thomas P. DiNapoli today announced the details of the competitive sale scheduled for March 16 of tax-exempt and taxable New York State General Obligation … on market conditions, $454.8 million to refund a portion of certain outstanding General Obligation bonds to reduce the …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-636-million-state-new-york-general-obligation-bonds