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Opinion 97-18
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Improvement Districts (sale of … must be approved by a majority of the qualified electors in the sewer district. A county sewer district is an … real estate, easements, rights of way, and other interests in real estate necessary to accomplish the purposes of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-18State Agencies Bulletin No. 1859
… outlined in this bulletin. Agencies must always forward payroll checks to the appropriate entity as soon as possible. As part of OSC’s Uncashed Payroll Check Outreach, any paychecks issued in 2019 that are … for AC-230 processing, agencies are reminded that payroll checks must not be held or returned to OSC if either …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1859-schedule-submitting-2020-year-end-returned-checksOpinion 89-56
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … St Comp No. 85-44, p 59). Similarly, in the instant case, it is our opinion that the town may enact a local law … constitute gifts in contravention of Article VIII, §1. It is also our opinion that, in a collective bargaining …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Rensselaer County – Public Health Department Receipts (2013M-18)
… receipts to determine whether they were properly accounted for and deposited for the period January 1, 2007, to August 30, 2012. … fiscal year ending December 31, 2012, the County adopted a budget of approximately $312 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18State Agencies Bulletin No. 1959
… Recovery of Taxes OSC has no ability to recover taxes for salary refunds that were originally paid in a prior year. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksXII.4.F Proper Invoice – XII. Expenditures
… be in narrative or code values format); Quantity of goods, property, or services delivered or rendered*; Amount … vendors should only invoice an agency once the goods, property, or services have been delivered or rendered. If the goods, property, or services included on an invoice have not been …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceSUNY Bulletin No. SU-305
… In order to correctly calculate the charges for the split payroll for fiscal year ending 2020-21 and the fiscal year … charges to be used for the following fiscal year-end payroll allocation percentages are outlined in the Guide to … Administration paychecks dated 07/07/2021. OSC Actions OSC Payroll will begin June Lapsing and Fiscal Year End Rollover …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-305-new-york-state-payroll-system-payserv-suny-fiscal-year-endState Agencies Bulletin No. 1970
… regarding the outreach and escheatment of uncashed payroll checks for calendar year 2020. Affected Employees Employees with one or more uncashed payroll checks originally issued in calendar year 2020 are … letter has been sent to all employees with a 2020 uncashed payroll check greater than $19.99. A second outreach letter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1970-outreach-and-escheatment-2020-uncashed-payroll-checksCity of Troy – Budget Review (B5-15-22)
… ending December 31, 1993, 1994 and 1995. Local Finance Law requires all local governments that have been authorized … tax levy limit and City officials have not adopted a local law to override the limit. Key Recommendations The City … to no more than the tax levy limit as permitted by law, unless adopting a local law to override the cap. … City …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Accidental Death Benefit – Police and Fire Plan
… that would have been payable at the time of death, we will pay the difference to your designated beneficiary or to your … If you have no beneficiaries as listed above, we will not pay the accidental death benefit but will pay the applicable ordinary death benefit to your last …
https://www.osc.ny.gov/retirement/publications/1512/accidental-death-benefitAccidental Death Benefit – Regional State Park Police Plan
… is a lifetime pension if paid to a surviving spouse or dependent parent. The annual benefit is equal to one-half … of your FAS (less any Workers’ Compensation benefit paid or payable because of your death). Any accumulated member … will be refunded to your designated beneficiary or to your estate. The benefit can only be paid to the …
https://www.osc.ny.gov/retirement/publications/1867/accidental-death-benefitAccidental Death Benefit – En-Con Police Officers Plan
EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1822/accidental-death-benefitAccidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… of your years of service credit, if you die as the natural and proximate result of an on-the-job accident not due to … will be refunded to your designated beneficiary or to your estate. The benefit can only be paid to the following family … in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in …
https://www.osc.ny.gov/retirement/publications/1511/accidental-death-benefitAccidental Death Benefit – Career Plan
… that would have been payable at the time of death, we will pay the difference to your designated beneficiary or to your … If you have no beneficiaries as listed above, we will not pay the accidental death benefit but will pay the applicable ordinary death benefit to your last …
https://www.osc.ny.gov/retirement/publications/1642/accidental-death-benefitAccidental Death Benefit – New Career Plan
… that would have been payable at the time of death, we will pay the difference to your designated beneficiary or to your … If you have no beneficiaries as listed above, we will not pay the accidental death benefit but will pay the applicable ordinary death benefit to your last …
https://www.osc.ny.gov/retirement/publications/1515/accidental-death-benefitAccidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… that would have been payable at the time of death, we will pay the difference to your designated beneficiary or to your … If you have no beneficiaries as listed above, we will not pay the accidental death benefit but will pay the applicable ordinary death benefit to your last …
https://www.osc.ny.gov/retirement/publications/1513/accidental-death-benefitVillage of Spencerport – Financial Management (2013M-134)
… Purpose of Audit The purpose of our audit was to review the Village’s financial management practices for … Village officials have not adopted policies or procedures to govern budgeting practices or the level of unexpended surplus funds to maintain. Although the Board has been provided with …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… and recreation facilities. The Agency, which was created in 1978, is governed by a seven-member Board of Directors … 2013. Key Findings The Agency did not include provisions in the agreements it enters into with businesses to recapture … agents. Establish and implement procedures to ensure that PILOT payments are made accurately and timely. … Schenectady …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectOperational Advisory No. 6
… completed recording all re-appropriations contained in the 2025-26 fiscal year enacted budget. All appropriations scheduled to lapse on September 15, 2025 should now contain the appropriate lapse date. The … review appropriations scheduled to lapse on September 15, 2025 - utilizing the SFS report NYKK0004 as detailed in the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersNYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… and he paid full restitution, amounting to over $6,000. My thanks to U.S. Attorney DiGiacomo and the FBI for partnering with my office to hold him accountable.” Past Releases Former Avon …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencing