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City of Yonkers – Budget Review (B25-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s … Replace nonrecurring revenue, such as fund balance, in the 2026-27 budget. Pay tax certiorari claims from annual …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6CUNY Bulletin No. CU-833
… for employees represented by NYSNA in Bargaining Unit TE. Affected Employees: Employees represented by NYSNA in Bargaining Unit TE are affected. Effective Dates: Changes will be effective … of NYSNA, OSC will identify employees in Bargaining Unit TE with dues (Deduction Code 207) and increase the dues as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-833-new-york-state-nurses-association-nysna-dues-increaseTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… identify and correct errors. As a result, the Clerk bank account had a cash shortage of $647 as of December 1, 2023, and the tax bank account had an unidentified cash balance of $4,375 as of …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Opinion 90-51
… a county wholly contained within a city, and the City of New York (see County Law, §301[1]): to adopt, amend or repeal …
https://www.osc.ny.gov/legal-opinions/opinion-90-51East Ramapo Central School District – Budget Review (B25-5-2)
… and expenditure projections in the Districts adopted 202425 budget were reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2Opinion 2007-6
… of Dolgeville , 87 NY2d 883, 639 NYS2d 1006; see also 2005 Ops St Comp No. 2005-5, at 13; 1995 Ops St Comp No. 95-31, at 63; 1991 Ops St Comp No. 91-35, at 106). Prior to the 1999 amendments, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Oversight of Select High-Technology Projects (Follow-Up)
… State Development (ESD) is the chief agency responsible for the coordination of the State’s economic development … development due to a belief that they will yield higher rates of growth, generate higher-paying jobs for workers, and produce other positive economic and fiscal …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followOpinion 89-17
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … §3651: A school district may establish and expend moneys from a reserve fund for the payment of judgments and claims … required voter approval to establish and expend moneys from any reserve fund established pursuant to that section. …
https://www.osc.ny.gov/legal-opinions/opinion-89-17State Agencies Bulletin No. 1134
… Purpose To inform agencies of the process for reporting line number changes and to describe how account codes will be charged in Fiscal Year … To inform agencies of the process for reporting line number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1134-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2012State Agencies Bulletin No. 734
… of 2007 which implements the agreement between New York State and Council 82 provided for salary increases and … Bargaining Unit: 31 Salary Plan: SES All subsequent rows on the Position Data page will be updated inserting the above … Bargaining Unit: 61 Salary Plan: SEC All subsequent rows on the Position Data page will be updated inserting the above …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/734-return-certain-arbitration-eligible-employees-bargaining-units-31-and-61Motor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… Security Act (Security Act) and the Motor Vehicle Safety Responsibility Act (Responsibility Act). These Acts … Key Findings For the fiscal year ended March 31, 2014, net assessable expenses for the Acts total about $19.9 … of Motor Vehicles: Motor Vehicle Financial Security and Safety Responsibility Acts: Assessable Expenses for the Two …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalOpinion 96-9
… e.g., Taylor v McGuire , 100 Misc 2d 834, 420 NYS2d 248; Christian v City of Ontario , 92 Misc 2d 51, 399 NYS2d 379; …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 96-8
… FEES -- Justice Courts (payment of fees pursuant to General Municipal Law, §99-l[1][a] for handling violations of … by photo-monitoring); (payment of fees pursuant to General Municipal Law, §99-l[1][a] for handling cases which … -- Justice Court Fund (payment of fees pursuant to General Municipal Law, §99-l[1][a] for handling violations of …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 96-7
… agreement. You ask whether several fire districts may join together in an advertising campaign for the purpose of … advertise to recruit volunteers, they may join together and perform this function cooperatively pursuant to … Whether fire districts may join together in an ad campaign for the purpose of recruiting …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Opinion 96-24
… purchase of a replacement vehicle. If so, you ask whether voter approval is required. A capital reserve fund is the …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 92-7
… operation of a volunteer's business) WORDS AND PHRASES -- "Relief" (meaning of for purposes of special acts … and that the expenditure will provide personal financial relief to the firefighter and his or her family. You ask … ... Such taxes shall only be used for the care and relief of disabled or indigent volunteer and exempt firemen …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Improper Payments Related to the Medicare Buy-In Program (Follow-Up)
… Purpose To determine the extent of implementation of the five … made in our audit report, Improper Payments Related to the Medicare Buy-In Program ( 2010-S-76 ). Background The … To determine the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followOpinion 95-1
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COMMUNITY DEVELOPMENT …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Opinion 91-48
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts (planning … board review of shopping center expansion) -- Interest in Contract (planning board review of shopping center … PLANNING -- Planning Boards (board member participating in review of project when applicant represented by board …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Assessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… of Sections 50(5) and 151 of the Workers’ Compensation Law. We performed our audit pursuant to legislative mandates … is to ensure that employees who are unable to work due to injury or illness are compensated under programs covering … General Services’ Business Service Center to ensure that personal service costs reconcile to employee payroll expenses …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014