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Opinion 2007-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … certain supervisory and administrative functions when the chief is unavailable, serving in effect as “acting … under General Municipal Law § 207-m was triggered only when the “base salary” of the next subordinate officer in a …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 98-4
… to of duties in connection with correction of errors) REAL PROPERTY TAXES AND ASSESSMENTS -- Correction of Errors (delegation of duties in connection with) REAL PROPERTY TAX LAW, §554; COUNTY LAW, §§369, 577, 600: If … established in a county, the duties of the tax levying body provided for in Real Property Tax Law, §554 in …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 90-28
… OF INTEREST -- Engineering Services (planning board member performing private engineering services for … services for subdivisions) GENERAL MUNICIPAL LAW, §805-a(1)(c): A planning board member is prohibited from receiving … for engineering services performed in connection with any matter before the planning board. Although there is …
https://www.osc.ny.gov/legal-opinions/opinion-90-28DiNapoli: Unsafe Conditions, Questionable Spending Found at Affordable NYC Housing Complexes
… Mitchell-Lama developments, including York Hill in my district,” State Senator Liz Krueger said. “The Mitchell-Lama … be most useful to the residents of the tenth senatorial district." "My constituents deserve safe living conditions, …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-unsafe-conditions-questionable-spending-found-affordable-nyc-housing-complexesOpinion 88-15
… In view of our policy of deferring to the State Education Department on matters which relate solely to the powers and …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Opinion 2000-11
… serves at the pleasure of the appointing authority. Since we now conclude that the duration of the tenure of a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11State Agencies Bulletin No. 1738
… Purpose To inform agencies of OSC’s automatic processing of the April … for payment of performance advances on April 1, 2019 to eligible M/C employees based on the April 2018 Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1738-april-2019-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 1651
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1651-april-2018-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 1331
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1331-april-2014-management-and-confidential-mc-performance-advancesState Agencies Bulletin No. 1932
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … for a payment of performance advances in September to eligible PEF employees based on the 04/01/2018 Salary … retroactive salary increases will not be processed prior to this payment. Therefore, payments should continue to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1932-september-2021-public-employees-federation-pef-performance-advances-andUnified Court System Bulletin No. UCS-296
… employee’s record will not be updated: Position and Job do not match – if the Position Number equals the NYS Position … the employee’s record was not updated. Position and Job do not match FIS Missing FIS At or Below Current FIS Below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-296-april-2021-state-new-york-unified-court-system-ucs-incrementsState Agencies Bulletin No. 1006
… teacher is in the same position, complete a Position Data form requesting a change in Pay Basis Code effective 9/1/10. E-mail the form to the Position Management mailbox. OSC will update the … same position, the agency must complete a Position Data form requesting a change in the Pay Basis Code effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1006-restoration-contract-pay-and-additional-pay-21p-institution-teachersOpinion 2004-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … to be raised by tax on real estate in any fiscal year, i n addition to providing for the interest on and the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Accounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdfHousing for Seniors (2021-N-4)
To determine whether the New York City Department of Housing Preservation and Development and the New York City Housing Development Corporation effectively oversee the awarding of senior housing units and a program assisting senior homeowners.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n4-.pdfLapsing Pools for 06-30-2022
Lapsing Pools for 06-30-2022
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/agencies-bulletin-2030-lapsing-pools-attachment.pdfEnrollment Instructions for Authorizers
Online services enrollment instructions for PARIS
https://www.osc.ny.gov/files/public-authorities/pdf/paris-enrollment-instructions.pdfAging, Office for the
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/office-aging.zipAccounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfAccounting for Deficiency Notes
Accounting for Deficiency Notes
https://www.osc.ny.gov/files/local-government/publications/pdf/deficiencynotes.pdf