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Opinion 95-25
… aid has not been apportioned and paid pursuant to the express terms of section 54 of the State Finance Law. … fiscal year because the aid is not payable pursuant to the express provisions of section 54. Chapter 53, however, … equivalent of, the aid previously paid pursuant to the express terms of section 54. Therefore, in our view, the …
https://www.osc.ny.gov/legal-opinions/opinion-95-25State Agencies Bulletin No. 2350
… purpose of this bulletin is to provide agency instructions for processing the 2025 CSEA ASU Work-Related Clothing Allowance for employees … 03/31/2026 is eligible for the payment upon the return from leave. Agency Actions: Employee Reimbursement Method If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2350-2025-work-related-clothing-allowance-asu-employees-title-racingCity of Glens Falls – Financial Condition (2013M-150)
… - five representing each of the City wards, and one councilman-at-large. The City’s budgeted general fund …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150State Agencies Bulletin No. 1557
… (Grade 001-037) and whose annual salary is below the Job Rate of the employee’s grade on the payment effective date … in both the Equated to Grade field and the Approved Salary Rate field. Position and Job do not match – if the Position … equal to the employee’s current salary. FIS Below Hiring Rate – if the increment code on the employee’s Job Data page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1557-april-2017-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 1466
… implemented the 2011-2016 Agreements between the State of New York and CSEA, provides for payment of performance … as follows: Current Code Updated Code 0001 0001 if the new salary is below Job Rate 2016 if the new salary is equal to Job Rate 0004 0001 if the new salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1466-april-2016-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 1467
… implemented the 2011-2015 Agreement between the State of New York and PEF, provides for payment of performance … as follows: Current Code Updated Code 0001 0001 if the new salary is below Job Rate 2016 if the new salary is equal to Job Rate 0004 0001 if the new salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1467-april-2016-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 1556
… Purpose To inform agencies of OSC’s automatic processing of the April … provides for payment of performance advances on April 1 to eligible CSEA employees based on the 2015 Salary Schedule. … the April 2017 CSEA Performance Advance. The agency must submit a Data Chg on the Job Action Requests page using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1556-april-2017-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 1392
… which implemented the 2011-2015 Agreement between the State of New York and PEF, provides for payment of … and Has completed one (1) year of service in such grade by 04/01/15; and Has a Pay Basis Code of ANN on the payment … 2015 PEF Performance Advances. The report will be sorted by Department ID, then by employee name in alphabetical …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1392-april-2015-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 1391
… processing of the April 2015 CSEA Performance Advances and provide instructions for payments not processed … BU03 Institutional Services BU04 Division of Military and Naval Affairs BU47 Background Chapter 491 of the Laws of … the 2011-2016 Agreements between the State of New York and CSEA, provides for payment of performance advances on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1391-april-2015-civil-service-employees-association-csea-performanceErie Community College – Board Oversight and Management of College Resources (2015M-212)
… ASC and the Foundation. However, the Board has provided little oversight over these contracts and has allowed College …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesTown of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… condition and internal controls over cash disbursements for the period January 1, 2011, through April 30, 2012. … of five members, is the legislative body responsible for the general management and control of the Town’s … not adequately segregated. The Supervisor is responsible for preparing and disbursing checks, preparing monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Holley Central School District – Financial Condition (2013M-342
… District’s budgeted appropriations for the 2013-14 fiscal year total $23 million. Key Findings For the last five fiscal … funds to significantly exceed the statutory limit each year. Although District officials annually appropriated fund … exceeded the statutory limit of 4 percent of the ensuing year’s budget by more than $7 million, or 35 percent, as of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Savings Programs: NY 529 and NY ABLE
… tax on savings added to a NY ABLE account, provided the funds are used to pay for qualified disability expenses. NY …
https://www.osc.ny.gov/savingsCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… Purpose of Audit The purpose of our audit was to assess the Department Board … required code of ethics. The by-laws do not address all areas of financial operations and contain contradictory … complete, current and accurate financial records for all Department activity, complete and document bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialPine Valley Central School District –Financial Management and Procurement (2014M-36)
… The Pine Valley Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties, and is governed by an elected nine-member Board of Education. … the need for maintaining certain reserve balances or under what specific circumstances they will be used or replenished. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementCapital – 2021 Financial Condition Report
… include not only highways and bridges, but also facilities for education, government, health, housing, environmental conservation and recreation. Capital … Transportation accounted for 52.4 percent of all capital projects spending in SFY 2020-21, down from 57.1 percent five …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalOpinion 95-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … fire department headquarters); (investment of tax moneys by loan to fire department) INSURANCE LAW, §§9104, 9105: The … association to invest foreign fire insurance tax moneys by loaning the moneys to a fire department having essentially …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Pawling Central School District – Selected Financial Activities (2012M-185)
… year were $35.8 million, which were funded primarily with State aid and real property taxes. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185State Agencies Bulletin No. 2119
… of OSC’s automatic processing of the April 2023 Security Performance Advances and provide instructions for payments … The following Chapter Laws provide for payment of performance advances on April 1 to eligible employees based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2119-april-2023-security-performance-advancesState Agencies Bulletin No. 2221
… of 2019 implemented the 2016-2023 Agreement between the State of New York and the NYS Correctional Officers and … Security Performance Advances. The report will be sorted by Department ID, then by employee name in alphabetical order. NHRP708 – Mass …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2221-april-2024-security-performance-advances