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Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… the debt service fund, $1.1 million in the agency fund’s group health insurance account and $429,000 in excessive … develop and adopt a comprehensive multiyear financial and capital plan that addresses the use of reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Germantown Central School District – Financial Management (2013M-230)
… The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2011 through May … Develop realistic budget estimates using actual financial results from prior years to project expenditures. … Germantown Central School District Financial Management 2013M230 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… Reducing a cash advance can be voluntary on the part of the agency or could be required by OSC. Any State agency … to discontinue operations must return the full amount of the advance. Reduce a Cash Advance Prepare a check in the amount of the reduction payable to the Commissioner of Taxation and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceTown of Laurens – Budgeting Practices (2013M-204)
… of this difference was attributable to the flood. As a result, the combined unassigned fund balance for all funds …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Asylum Seeker Spending Report
… Data are available for download below. State Spending The 2025-26 Enacted Budget Financial Plan indicates the State … spending for asylum seekers totaled $2.58 billion through November 30, 2025. Figure 1 – State Spending by Agency … ending) Note: Spending from April 1, 2023 through November 30, 2025. Figure 2 – SFY 2024 and SFY 2025 Spending …
https://www.osc.ny.gov/reports/asylum-seeker-spending-reportComptroller DiNapoli Releases Municipal Audits
… Court has a shortage of $370 and unidentified funds of $8,207. Town of Lloyd – Financial Condition (Ulster County) … expenditures in the general, water and sewer funds each year. The board’s budgeting practices resulted in an increase …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsVillage of Victory – Audit Follow Up (2010M-35-F)
… Village of Victory Audit Follow Up 2010M35F …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fVillage of Harriman – Audit Follow Up (2011M-182-F)
… were approximately $2.2 million for the 2010-11 fiscal year. Results of Review Based on our limited procedures, it …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fState Agencies Bulletin No. 1083
… Hud ovr 1425-7.5hr S3G Step 3 Out-of-Title Grievance WPS WC 60% Sup WSP Award/Supp Program Supplement Therefore, it is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1083-2011-2012-deficit-reduction-plan-employees-represented-civil-serviceOpinion 89-64
… on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (consideration paid for the purchase … NEW YORK CONSTITUTION, ARTICLE VIII, §1; GENERAL MUNICIPAL LAW, §247; VILLAGE LAW, §1-102(1): When purchasing real property, a village … a town and operates principally as a village see Village Law Article 17 …
https://www.osc.ny.gov/legal-opinions/opinion-89-64SUNY Bulletin No. SU-172
… for Pay Period 11L, OSC will automatically insert a row on the Contract Pay page for the 2010-2011 semesters … The contract Begin Date is 8/19/10 and the End Date is 6/8/11. Automatic Population of Contract Pay Page The Contract … The Effective Date is 8/19/10 and the End Date is 6/8/11. Raise Processing for 21Ps and CALs For information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-172-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-163
… date of the raise. Agency Actions – Termination of Summer Session Employees Termination of 21P and CAL Employees Who Worked Summer Session in a Different Agency Employees who worked Summer Session in another agency must be terminated in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-163-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-126
… SUNY employees in 21P and CAL positions Effective Date(s) Effective 8/24/06, checks dated 9/20/06 Eligibility … of 8/24/06 and CAL positions as of 9/1/06. OSC Actions in Pay Period 11L Automatic Restoration of Contract Pay After … is processed, submit RGS for all retroactive CAL earnings due from 9/1/06. Note: In most cases the amount paid as a 21P …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-126-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-150
… 9/17/08 Eligibility Criteria Employees in 21P positions as of 8/21/08 and CAL positions as of 9/1/08. OSC Actions in Pay Period 11L Automatic Restoration of Contract Pay After the payroll is processed for Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-150-restoration-contract-pay-and-additional-pay-suny-21pState Agencies Bulletin No. 1256
… employee in the VDCP. After this three-year period, the future contribution rate will be based on what the employee actually earned two years prior. A future payroll bulletin will provide additional information … the “look back” period. OSC Actions New Retirement benefit plans within the TIAA Retirement System (7Z) have been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programOpinion 2002-16
… area of the town or village, including a day labor hiring site, and to monitor and document the use of such resources. … services in relation to the use of a day labor hiring site by contractors and day laborers who would otherwise … in the downtown area of the village/town. The hiring site was established by the not-for-profit corporation and is …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 88-51
… in an ordinarily efficient operating condition. It does not add to the value of the property, nor does it appreciably prolong its life. It merely keeps the … prolong the life of the property, increase its value, or make it adaptable to a different use.' (Illinois Merchants …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 89-52
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … emergency medical services (EMS) coordinator for a county. You indicate that the county is contemplating the appointment … In this regard, we note that it is not entirely clear what would be entailed in the EMS coordinator's development …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Opinion 88-2
… AND ASSESSMENTS -- Assessments (special assessment area for refuse collection in village) LOCAL LAWS -- Refuse and Garbage Collection (imposition of benefit assessment for in village) REFUSE AND GARBAGE -- Collection of (means of … by local law, may establish one or more assessment areas for garbage collection service and provide for the imposition …
https://www.osc.ny.gov/legal-opinions/opinion-88-2State Agencies Bulletin No. 517
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for … Federation (Bargaining Unit 05). Background Chapter 419 of the Laws of 2004 implements the agreement between the State of New … To inform agencies of OSCs automatic processing and to provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/517-april-1-2004-salary-and-other-increases-employees-represented-public