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Opinion 89-20
… This opinion represents the views of the Office of the State Comptroller at the time it was … and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's code of ethics does not apply to officers and employees of a … Concerning the towns code of ethics …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… records and reports, as required by New York State Village Law (Village Law) Section 4-408, Ensure the AFR was prepared and filed … with OSC, as required by New York State General Municipal Law (GML) Section 30, or Report the results of the Village’s …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12State Agencies Bulletin No. 1651
… BU66 Legislative Commissions BU79 Background Civil Service Law, Section 131 and the Division of the Budget Bulletin D-1137 provide for payment of performance advances on April 1, 2018 to eligible … effective dates and check dates: Pay Cycle/Pay Period Type Payment Effective Date Check Date Institution Lag 03/29/2018 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1651-april-2018-managementconfidential-mc-performance-advancesAudits of Local Governments: The Audit Process
… Below is a brief overview of the audit process, highlighting some of the significant milestones of an audit. More detailed information can be found in: Understanding the Audit Process Brochure [pdf] . Audit Selection: A risk … Audits of Local Governments The Audit Process …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processControls Over the Collection of the Public Safety Communications Surcharge
… Purpose To determine if the Department of Taxation and Finance (Department) has adequate controls to ensure that all wireless … To determine if the Department of Taxation and Finance has adequate controls to ensure that all wireless …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeDiNapoli: Debt Adding to MTA's Financial Pressures With Riders and Fare Revenue Slow to Return
… of revenue are not found, rising debt payments could force the MTA to close future budget gaps through service …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-debt-adding-mtas-financial-pressures-riders-and-fare-revenue-slow-returnState Agencies Bulletin No. 1088
… of DTA/USP (Data Change/Unsatisfactory Performance) and enter Increment Code 1003 to withhold a Performance Advance. … Position has both equated grade and NTE Position and job do not match FIS missing FIS at or below current FIS below … earnings that are automatically calculated by the system (i.e. overtime), agencies must separate earnings by pay period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1088-october-2011-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 1186
… of DTA/USP (Data Change/Unsatisfactory Performance) and enter Increment Code 1003 to withhold a Performance Advance. … Position has both equated grade and NTE Position and job do not match FIS missing FIS at or below current FIS below … earnings that are automatically calculated by the system (i.e. overtime), agencies must separate earnings by pay period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1186-october-2012-performance-advances-graded-and-ns-equated-grade-employeesOpinion 88-57
… on the issues discussed in the opinion. WATER RENTS -- Rates (schedule of rates may include a classification under which low income senior citizens are charged at a reduced rate) CONSTITUTIONAL LAW -- Equal … of a water district may establish a schedule of water rates under which senior citizens who meet certain income …
https://www.osc.ny.gov/legal-opinions/opinion-88-57State Agencies Bulletin No. 1012
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … agreement between the State of New York and CSEA provide for the payment of Performance Advances to eligible CSEA employees. The contract also provides for a Performance Advance to an increased Job Rate on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1012-october-2010-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 979
… of 2008, Article 8, Section 131.6 of the Civil Service Law and the 2007-2011 negotiated agreement between the State … York and the Public Employees Federation provide for the payment of Performance Advances to eligible PEF employees. … raise immediately following the Performance Advances. This payment will be explained in Payroll Bulletin 980 (Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/979-april-2010-performance-advances-graded-and-ns-equated-grade-employeesWhat is a Defined Benefit Plan?
… by many private employers. Perhaps the greatest benefit is that, once you meet the minimum age and service … advantages for state and local government employers. For one, offering these plans makes it easier to recruit and … may pay a set amount; or they may “match” all or part of what an employee contributes. Investments Contributions from …
https://www.osc.ny.gov/retirement/members/defined-benefit-planOpinion 89-47
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of the Town Law to extend the fire district. Based on the facts presented in your letter, it is clear that section … however, that the establishment of such zones must be related to some special service or benefit not common to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Motor Vehicle Theft and Insurance Fraud Prevention Program
… developing and providing funding for programs that support specialized law enforcement units and prosecutors. To fund … Board members are appointed by the Governor, and represent auto insurance consumers, auto insurance companies, law enforcement agencies, and the …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… records the Treasurer maintained were a check register and savings account register; the Treasurer did not maintain journals, … existed between bank records and her checking and savings account registers. The Board did not adopt an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mCounty of Rockland – Budget Review (B6-14-24)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The County of Rockland is located in the downstate area and is bordered … County of Rockland Budget Review B61424 …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required … not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and reports, as required by … includes eight recommendations to help the Board and CFO improve the transparency of their fiscal activities. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… records and reports as required by New York State Village Law (Village Law) Section 4-408. The last completed audit was for the … with OSC, as required by New York State General Municipal Law (GML) Section 30. Report the results of the Village’s …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17State Agencies Bulletin No. 916
… paychecks dated 9/16/09 or 9/30/09 for employees in Dept. ID 25000 with a Pay Basis Code of 21P and Institution … Advances and Promotion Recalculations are processed. All reports are sorted by agency code, then by employee name … Mass Increment Payment Report This report identifies all employees who received the automatic Performance Advance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/916-september-2009-performance-advances-graded-and-ns-equated-gradeState Agencies Bulletin No. 806
… of DTA/USP (Data Change/Unsatisfactory Performance) and enter Increment Code 0003 to withhold a Performance Advance. … earnings that are automatically calculated by the system (i.e. overtime), agencies must separate earnings by pay period … Position has both equated grade and NTE Position and job do not match FIS missing FIS at or below current FIS below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/806-april-2008-performance-advances-graded-and-ns-equated-grade-employees