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Opinion 2000-21
… -- Establishment of (joint fire district when village is within two towns) TOWNS -- Fire Districts and Fire … a joint fire district, all towns within which the village is located must participate in the formation process. This conclusion is further supported by subdivision 4 of Town Law §189-a, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… FOCUS Unlike the selection of an accounting basis, which is concerned with the timing of transactions and events, a … and events should be recorded. The measurement focus is concerned with the inflow and outflow of resources that … much like that of a private-sector business. Net position is used as a practical measure of economic resources for this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusPreferred Source Contracting
… are being met; whether the majority of the work is completed by disabled workers as required by law; and … the purpose of the Preferred Source Program (Program) and is in the best interest of the State. This audit covered the … of commodities and/or services from preferred sources is exempted from statutory competitive procurement …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingDivision of Housing and Community Renewal Bulletin No. DH-119
… Purpose: The purpose of this bulletin is to inform the Division of Housing and Community Renewal of … equated to a grade (Grade 001-037) and whose annual salary is below the Job Rate of the employee’s grade on the payment … equated to a grade (Grade 001-032) and whose annual salary is below the Job Rate of the employee’s grade on the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-119-april-2022-district-council-37-dc-37-performanceOpinion 88-66
… school district and receives adequate consideration. This is in reply to your letter concerning the ability of a city … a copyright on such a computer program if the employee is paid from funds derived from a federal program? May a … program with or without consideration? If consideration is required, must the consideration represent the fair market …
https://www.osc.ny.gov/legal-opinions/opinion-88-66New York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… climate change poses to their operations. The full op-ed is below: America Needs Climate Disclosure to Protect Its Economy By Betty T. Yee and Thomas P. DiNapoli It is undeniable that climate change is an emergency that endangers not just our environment, but …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeState Agencies Bulletin No. 280
… days of Vacation Exchange. The Vacation Exchange payment is calculated based on the salary (including additional … salary factors) in effect on 10/1/01 provided the employee is active on the payroll (including employees who are on a … M/C Bargaining Unit on 10/1/01. If the eligible employee is inactive, on a leave without pay, or in a Bargaining Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/280-vacation-exchange-paymentVoluntary Compliance Program
… What is Voluntary Compliance? Voluntary compliance provides an … Law (APL) going forward. Participating in the program is voluntary, however, complying with the NYS APL is a legal requirement. All companies are subject to the NYS …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programDeath Benefits – Divorce and Your Benefits
… Ordinary Death Benefit The Retirement and Social Security Law (RSSL) provides for an ordinary … To be effective, the member must properly execute and file the appropriate beneficiary designation with NYSLRS. … benefit are designated by law (RSSL, Sections 61, 361, 509 and 607). NYSLRS has no discretion to pay the ex-spouse . …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsDepartment of Transportation Bulletin No. DOT-38
… This bulletin is superseded by Payroll Bulletin No. DOT-38.1 . Purpose The purpose of this bulletin is to provide the Department of Transportation instructions … This payment will be made in a separate check, there is no direct deposit. Eligibility Criteria In recognition of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-38-2021-call-out-response-payment-fiscal-year-2020-2021V.3.J Activity (Projects) – V. Chart of Accounts (COA) Governance
… Project Types are available for use when a Project is entered on a transaction. Each Federally funded projects … “General” Activity value if a lower level of detail is not needed or, if a lower level of detail is needed, may use one of the other predefined Standard …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3j-activity-projectsNanuet Union Free School District – Payroll (2015M-287)
… 27, 2015. Background The Nanuet Union Free School District is located in the Town of Clarkstown in Rockland County. The District is governed by an elected seven-member Board of Education and … work schedules to reduce the need for overtime. The Board is not given accurate information regarding overtime to make …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Town of Dayton – Audit Follow-Up (2019M-189-F)
… of financial records and reports. Background The Town is located in Cattaraugus County. The Town is governed by an elected Town Board (Board) composed of five … including the Town Supervisor (Supervisor). The Board is responsible for the general oversight of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fState Agencies Bulletin No. 1919
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … Leave of Absence (L) – Only if the Action/Reason Code is LOA and is due to a Workers’ Compensation Leave (Reason Code of WCL, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1919-retroactive-salary-increases-agency-police-service-unit-apsuConflicts of Interest of Municipal Officers and Employees
… and interests must be above reproach. This brochure is intended to help you better understand New York State law … Municipal Law, which details conflicts of interest and is required to be posted in each local government, is … for the investment of funds of the municipality of which he/she is an officer or employee. What are the statutory …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesUnified Court System Bulletin No. UCS-290.1
… No. UCS-290 . Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … consistent with prior practice, when a CSEA Agreement is reached, the negotiated changes detailed in the Labor … increase of two percent (2.00%) or $1,000, whichever is greater, effective April 1, 2020 for all eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2901-april-2020-state-new-york-unified-court-system-retroactiveOpinion 88-43
… sheriff's personnel account, the county governing board is not obligated to replenish the sheriff's personnel account … from a self-insurance fund maintained by the county. This is in reply to your letter with respect to deputy sheriffs … of his duties shall be paid by the municipality by which he is employed the full amount of his regular salary or wages …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Oversight of Chemical Dependence Residential Services
… treatment, and recovery programs. OASAS’ mission is to improve the lives of New Yorkers by leading a … who are transitioning into abstinent living. An SL program is designed to promote independent living in a supervised … CR and 32 SL programs (Programs) in New York State. OASAS is responsible for certifying residential services and …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesDiNapoli Releases Dashboard Tracking Federal Covid Funding and State Relief Programs
… assistance, and small business recovery. “My office is committed to full transparency in government spending,” … New Yorkers can use the tool to understand how federal aid is used and to inform future conversations about budget … fiscal year. The Emergency Rental Assistance Program is forecast to be fully disbursed in State Fiscal Year …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-dashboard-tracking-federal-covid-funding-and-state-relief-programsState Agencies Bulletin No. 315
… seven (7) year period (where applicable). Therefore, it is necessary to revise the current processing for both the … contributions; neither are calculated when an employee is on a leave without pay. Processing Information The first … The new TIAA/CREF - Suspense/NRI panel (see Attachment A) is automatically created. Agencies will have 'View Only' …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/315-changes-processing-suspense-period-and-7-year-period-tiaacref-members