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Farmland Protection Program
… whether the Department of Agriculture and Markets is adequately administering and promoting the Farmland … Program to protect agriculturally viable farmland in the State. The audit covered the period from April 2019 … (AGM) Division of Land and Water administers grant funding for the Program through: Farmland Protection Planning …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programSUNY Bulletin No. SU-371
… where appropriations and segregations have been created by the Bureau of State Accounting Operations. The appropriation charges to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-371-new-york-state-payroll-system-payserv-suny-fiscal-year-endNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (2020-N-4) 180-Day Response
To determine whether the New York City Department of Homeless Services is effectively monitoring its contract with the Institute for Community Living, Inc. (ICL) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n4-response.pdfSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority (2019-S-52) 180-Day Response
To determine whether the Metropolitan Transportation Authority (MTA) is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contractor Evaluation (ACE) system and taking appropriate action where performance ratings are less than satisfactory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-19s52-response.pdfNorth Tonawanda City School District – Information Technology (2023M-102)
The objective of this audit is to determine whether North Tonawanda City School District officials properly secured user account access to the network and managed user account permissions in financial and student information applications.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/north-tonawanda-central-school-district-2023-102.pdfNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (2020-N-4)
To determine whether the New York City Department of Homeless Services is effectively monitoring its contract with the Institute for Community Living, Inc. (ICL) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n4.pdfAffidavit for Benefit Payment (1310.4) (RS4139)
To make a written statement for the purpose of receiving a deceased NYSLRS retiree’s death benefit when there is no executor, administrator of the deceased's estate, surviving spouse, minor child, or beneficiary use form RS4139.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs4139.pdfAccess to Preschool Special Education Services (2023-S-1)
To determine if the State Education Department (SED) is effectively overseeing preschool special education in compliance with all applicable laws and regulations to promote timely access to services for children across New York State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s1.pdfOpinion 93-3
… A fire district is not required to advertise for sealed bids to contract for the services of physicians to give … a fire district is required to advertise for sealed bids to engage the services of physicians to give physicals … responsible bidder. Therefore, it would be an unreasonable construction of the bidding statute to apply it to these …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 93-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Opinion 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-95-24DiNapoli: Remember to Read Fine Print on Gift Cards This Holiday Season
… to read the fine print on gift cards this holiday season for details about fees and expiration dates. While some gift … fees, consumers should still ask whether fees apply when purchasing a gift card. DiNapoli said New Yorkers should use their gift …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-remember-read-fine-print-gift-cards-holiday-seasonDiNapoli Statement on the Governor’s 9th Proposal for the 2018 State of the State
The New York State Common Retirement Fund is a leader among public pension funds that are investing to build a low carbon economy and urging corporations to tackle climate risk
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-statement-governors-9th-proposal-2018-state-stateOpinion 91-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … until the disability ceases. Section 207-a(2), as added by chapter 965 of the Laws of 1977, requires payment of the … the age or performs the period of service specified by applicable law for the termination of his or her service. …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Opinion 89-4
… 18 to include the designation of a depository of public funds (General Municipal Law, §800[2]). Section 801 provides … paying agent, registration agent or for investment of funds of the municipality of which he is an officer or … paying agent, registration agent or for investment of funds of a municipality except when the chief fiscal officer, …
https://www.osc.ny.gov/legal-opinions/opinion-89-4State Agencies Bulletin No. 2123
… which implemented the 2019-2023 Agreement between the State of New York and PEF, provides for payment of performance advances on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2123-april-2023-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 2109
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … Status remained Active, Leave With Pay or Leave of Absence due to a Workers’ Compensation Leave or Military Leave during … particular attention to employees who are ineligible due to an “Unsatisfactory” evaluation during the rating …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2109-april-2023-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 2108
… LLS payment during 2023-2024: Leave of Absence/Preferred List on 03/31/2023: An employee who otherwise qualifies for … Leave or Unpaid Military Leave) or on a preferred list on 03/31/2023 becomes eligible if they return to the … the employee’s April 2023 CSEA LLS eligibility. Preferred List on 03/31/2023: Agencies must submit transactions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2108-april-2023-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 2083
… with NYSPO access can opt out of receiving a paper Form W-2 statement for the 2022 tax year. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2083-new-york-state-payroll-online-nyspo-electronic-delivery-2022-form-w-2State Agencies Bulletin No. 2121
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … If an employee appears on this report but is due a salary increase, the agency must take the following … Status of Active, Leave With Pay or Leave of Absence due to a Workers’ Compensation Leave (Action/Reason code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2121-april-2023-civil-service-employees-association-csea-3-salary-increase