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Opinion 89-25
… (transfer of moneys to capital reserve fund) SEWERS AND SEWER SYSTEMS -- Contracts (for use of excess capacity of … of village sewage treatment plant for use by town sewer districts) VILLAGES -- Powers and Duties (permissible … §6-c(9-a). A village may not contract with a town sewer district for the conveyance, treatment, and disposal of …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Opinion 92-33
… This opinion represents the views of the Office of the State … L 1928 ch 477, as amended; L 1930 ch 119, as amended). In this instance, the State legislation authorizing the … or government" (Municipal Home Rule Law, §10[1][i]). In this instance, the park district's enabling legislation is …
https://www.osc.ny.gov/legal-opinions/opinion-92-33State Agencies Bulletin No. 2430
… Purpose: The purpose of this bulletin is to provide agency instructions for … York and PEF, dated 03/24/2026, authorizes an extension of this payment for Fiscal Year 2026-2027. These funds will not … per day). The result must be rounded to 4 decimal places. This is the proration percentage. The full lump sum payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2430-public-employees-federation-pef-fy-2026-2027-higher-educationState Agencies Bulletin No. 2068.1
… this bulletin is to inform agencies of the new Additional Pay Earnings Codes, automatic processing for the bi-weekly Security Supervisors Hazardous Duty Pay, and to provide instructions for payments not processed … the new bi-weekly Security Supervisors Unit Hazardous Duty Pay payment for employees who have at least one year of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20681-new-security-supervisors-hazardous-duty-pay-eligible-employeesState Agencies Bulletin No. 2202.1
… This Bulletin Replaces Payroll Bulletin No. 2202 which has been removed. Purpose: The purpose of this bulletin is to provide agency instructions for … per day). The result must be rounded to 4 decimal places. This is the proration percentage. The full lump sum payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22021-public-employees-federation-pef-fy-2024-2025-higher-educationState Agencies Bulletin No. 2310
… Purpose: The purpose of this bulletin is to provide agency instructions for … per day). The result must be rounded to 4 decimal places. This is the proration percentage. The full lump sum payment … the proration percentage and rounded to the nearest cent. This is the prorated PEF Higher Education Differential …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2310-public-employees-federation-pef-fy-2025-2026-higher-educationState Agencies Bulletin No. 2254
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic … available for agency use on 07/18/2024 (Administration). This will give agencies time to correct employees’ records, … order. NHRP709 – Mass Salary Increase Exception Report This report is a preliminary listing of employees who appear …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2254-april-2023-and-april-2024-agency-police-services-unit-apsu-retroactiveFund Financial Data – 2022 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataFund Financial Data – 2021 Financial Condition Report
… of funding and spending for particular purposes. The General Fund is used to report sources of funds and … sources of funds that normally would be reported in the General Fund have been pledged or dedicated to other funds … the fund balance increased or decreased during the year. General Fund Balance (GAAP Basis) Increases From Prior Year …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataTown of Pleasant Valley – Financial Management (2024M-158)
… and expenditures were overestimated in the general and highway funds generating operating surpluses totaling $5.1 million and $1.2 million, respectively. Appropriated fund … and $603,395 in four of the five years reviewed for the highway fund. Accumulated surpluses resulting in unrestricted …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… records and reports. As a result, the Board’s ability to effectively monitor the Clerk’s financial operations was … Law (Town Law) Section 30 that requires fees over $250 to be deposited within three days of receipt or Town Law Section 35 that requires tax collections to be deposited within 24 hours. Remit real property tax …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Fillmore Central School District – Reserve Funds (2016M-386)
… Purpose of Audit The purpose of our audit was to evaluate the … Background The Fillmore Central School District is located in the Towns of Allen, Birdsall, Caneadea, Centerville, Granger and Hume in Allegany County and the Towns of Genesee Falls and Pike in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… does not receive interim financial or operating reports, bank statements or bank reconciliations from the Treasurer. The Board does not … and Program fees. Ensure financial and operating reports, bank statements and bank reconciliations are received from …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Accounts Payable Advisory No. 75
… Card Use . Guidance: A reminder to agencies that the PCard may not be used to pay for purchases from … contracts or Purchase Authorizations (PA) because the Statewide Financial System is unable to capture …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/75-limits-procurement-card-use-agency-specific-contracts-0State Agencies Bulletin No. 2373.1
… 361 of the Laws of 2022, which implemented the 2021 – 2026 Agreement between the State of New York and the Civil … 177 of the Laws of 2024, which implemented the 2023-2026 Agreement between the State of New York and the District … eligible for the October 2025 LGS payment during 2025-2026: Leave of Absence/Preferred List on 09/30/2025: An …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23731-october-2025-civil-service-employees-association-csea-district-councilOpinion 90-4
… contravene Article VIII, §1 to expend municipal moneys in connection with private property if it is determined that the … Office that, where municipal indebtedness is issued in connection with property not owned by the municipality, the …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 90-11
… compensatory time off in the absence of a written overtime policy of the village board. You have advised us that the … a statute, decisional law or restrictive public policy ( Board of Education v Yonkers Federation of Teachers … compensatory time off in the absence of a written overtime policy of the village board …
https://www.osc.ny.gov/legal-opinions/opinion-90-11State Agencies Bulletin No. 2316.1
… Association (CSEA) Administration Services Unit (BU 02) Operational Services Unit (BU 03) Institutional Services … Association (CSEA) Administration Services Unit (BU 02) Operational Services Unit (BU 03) Institutional Services … using the 2.5x overtime and pre-shift briefing earnings codes beginning in Institution Pay Period 23L, checks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23161-temporary-overtime-and-pre-shift-briefing-rate-eligible-employeesCUNY Bulletin No. CU-668
… OSC’s automatic processing of the January 2020 Increments and provide agency instructions for payments not processed … Employees Employees in Bargaining Units CB, GA, T8 and TC who meet the eligibility criteria Background Pursuant … Education Law, yearly increments are to be paid in January and July for all eligible PSC represented employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-668-january-2020-city-university-new-york-cuny-incrementsOther Bulletin No. 67
… State University Construction Fund’s Board Resolution 2017-12 authorizes the Memorandum of Agreement between the State … be paid using the following effective date and check date: Pay Cycle/Pay Period Type Payment Effective Date Check Date … with a Comp Rate Code of ANN who are in an NS position (Grade 600) Employees with a Comp Rate Code of ANN who are in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-67-april-2023-state-university-construction-fund-scf-civil