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Opinion 91-27
… ask whether the county may make the proposed conveyance in view of the requirement of County Law, §215(6) that county … Whether the county may make the proposed conveyance in view of the requirement of County Law 2156 that county real …
https://www.osc.ny.gov/legal-opinions/opinion-91-27State Comptroller DiNapoli Releases Municipal & School Audits
… tax proceeds in accordance with insurance law and relevant case law because the bookkeeper miscalculated the allocation …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1926
… Purpose The purpose of this bulletin is to inform agencies of the automatic … Processing. Note: The employee’s increment code may need to be adjusted as a result of the leave of absence in … position. Note: The employee’s increment code may need to be adjusted as a result of time off the payroll and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1926-april-2021-managementconfidential-mc-retroactive-longevity-lump-sum-llsState Agencies Bulletin No. 1925
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1925-april-2020-managementconfidential-mc-retroactive-longevity-lump-sum-llsOpinion 98 - 22
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Procedural Requirements … by another local law) -- Publicity Fund (establishment of in village); (providing for, increasing or eliminating cap on in village) MUNICIPAL FUNDS -- Publicity Funds (procedure to …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Selected State Agencies’ Roles in Financial Literacy
… offerings. The agencies we selected were the Department of Financial Services (DFS), Department of State (DOS), New York State Office for the Aging (NYSOFA), Office of Temporary and Disability Assistance (OTDA), and State …
https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacyOther Bulletin No. 50
… the system based on annual salary, such as OT for Annuals (OTA) and Holiday Pay (HPA), resulting from payment of the … that are calculated automatically, such as OT for Annuals (OTA), will be calculated incorrectly if the dates previously …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-50-april-2019-state-university-construction-fund-scfOpinion 88-34
… state that 21 Opns St Comp, 1965, p 532 and 1986 Atty Gen [Inf Opn] 1109 appear to be in conflict and ask for our … adopted in the same manner as ordinances. 1986 Atty Gen [Inf Opn] 1109 concludes that a village may establish parking … and involves an analysis of the Town Law, 1986 Atty Gen [Inf Opn] 1109 pertains to the enactment of like regulations …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 90-31
… CONSTRUCTION LAW, §41; MUNICIPAL HOME RULE LAW, §10(1): A committee formed by seven towns to operate a joint airport … Law, §353-a must act by majority vote of the whole committee. The participating towns may not, by local law, authorize the committee to act by majority of the quorum present at a …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Participation Request - Employer Contribution Stabilization Program
The participation request form is used to enroll in the Contribution Stabilization Program (Chapter 57, Laws of 2010) for payment of retirement contributions.
https://www.osc.ny.gov/files/retirement/employers/pdf/csp-participation-request.pdfFly Creek Fire District – Non-Payroll Disbursements (2022M-115)
Determine whether the Fly Creek Fire District’s (District) non-payroll disbursements were supported, for proper District purposes, competitively procured and audited prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fly-creek-fire-district-2022-115.pdfFabius-Pompey Central School District – Claims Auditing (2022M-83)
Determine whether Fabius-Pompey Central School District (District) claims were adequately documented, for appropriate purposes and were properly audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fabius-pompey-2022-83.pdfWainscott Common School District - Claims Auditing (2018M-240)
Determine whether the Board of Education (Board) adequately audited claims before payment and ensured that each was approved, for appropriate purposes and adequ
https://www.osc.ny.gov/files/local-government/audits/pdf/wainscott-240.pdfCoxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
Determine whether purchases were in accordance with Board policy and statutes and claims were for appropriate purposes and audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/coxsackie-athens.pdfOpinion 90-15
… HOME RULE LAW, §10(1)(ii)(a)(1), (d)(3); NY CONST, art VIII, §1: A town, by local law, may establish the office … commissioner ( cf . Town Law, §§20, 30[10], 32[2], 35[3], 42, providing for the establishment of deputy positions for … the office of deputy town supervisor (see Town Law, §42). Where, however, the town has created the position of …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Other Bulletin No. 81
… the State University Construction Fund with instructions for processing the April 2025 SCF CSEA LLS payment and … State University Construction Fund and CSEA which provides for payment of the 2025 Longevity Payment in April 2025 as a … 1L. OSC will process this payment via direct deposit. For employees who do not have direct deposit, this payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-81-april-2025-state-university-construction-fund-scf-civilOther Bulletin No. 87
… Fund with instructions for processing the April 2026 SCF CSEA LLS payment and eligibility changes due to the … Fund’s Board Resolution AD-8 authorizes the 2021-2026 Memorandum of Agreement between the State University … for the April 2026 SCF CSEA LLS payment during 2026-2027: Leave of Absence/Preferred List on 03/31/2026: An …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-87-april-2026-state-university-construction-fund-scf-civilState Agencies Bulletin No. 1730
… Purpose To inform agencies of OSC’s automatic processing of the April 2019 Security Performance Advances and provide … Background The following Chapter Laws provide for payment of performance advances on April 1 to eligible employees … To inform agencies of OSCs automatic processing of the April 2019 Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1730-april-2019-security-performance-advancesOpinion 91-17
… to General Municipal Law, §103(8) (1990 Opns St Comp No. 90-18, p 41; 1989 Opns St Comp No. 89-2, p 6). Section 2801(1) …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Examination of Unemployment Insurance Willful Overpayments
… through no fault of their own. An overpayment occurs when a claimant receives benefits in excess of the amount entitled. Overpayments are considered willful when claimants knowingly misrepresent information to obtain …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/examination-unemployment-insurance-willful-overpayments