Search
Service Retirement Benefits – Special 20- and 25-Year Plans
… retire with 50% of their Final Average Earnings (FAE) , plus an additional 1% of their FAE for each year of … of creditable service can retire with 55% of their FAE, plus an additional 1% for each year of creditable service …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsOpinion 89-25
… MUNICIPAL FUNDS -- Capital Reserve Fund (use of moneys in to pay debt service) -- Repair Reserve Fund (transfer of moneys to capital reserve fund) SEWERS AND SEWER SYSTEMS -- … plant for use by town sewer districts); (authority to sell excess capacity in sewage treatment plant) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Opinion 92-33
… fund and appropriate up to $3,000 annually therefor. The annual appropriation may be increased to an amount of not … annually therefor. That section further provides that the annual appropriation may be increased to an amount of not …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Opinion 93-5
… Budget (effect of late publication of notice of hearing) TOWN LAW, §108; COUNTY LAW, §227: Where a town budget is finally adopted before the date specified in Town Law, §109, the fact that the public hearing on the … Whether the town should petition the county legislative board to validate …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Fund Financial Data – 2022 Financial Condition Report
… Fund financial statements provide a short-term view of finances. … Fund financial statements provide a shortterm view of finances …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataFund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of finances. … Fund financial statements provide a shortterm view of finances …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataTown of Pleasant Valley – Financial Management (2024M-158)
… Key Findings The Board did not develop realistic budgets or properly manage reserves. As a result, the Town had … 2019 through 2023, the Board: Did not consider historical or known revenues and expenditure trends when preparing … significant fund balances. Did not adopt a long-term plan or reserve policy that provided transparency to taxpayers …
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)
… an increased risk that collections could have been lost or stolen. The Clerk did not: Deposit 54 clerk fees totaling … tax collections tested totaling $69,975 in a timely manner or in accordance with New York State Town Law (Town Law) … over $250 to be deposited within three days of receipt or Town Law Section 35 that requires tax collections to be …
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)
… evidence showing that they documented the financial need or purpose for four of the reserve funds or periodically assessed the reasonableness of reserve … an analysis of the projected needs for the upcoming year or a recommendation regarding those projected needs. Key …
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)
… procedures over the collection of cash receipts for trash bag sales and the summer recreation program to ensure … for the reconciliation and reporting of cash receipts from trash bag sales to residents used to pay for their refuse … for the reconciliation and reporting of cash receipts from trash bag sales and Program fees. Ensure financial and …
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
… Reminder that agencies may not use procurement cards for agency-specific contract purchases. Reference: Guide to … reminder to agencies that the PCard may not be used to pay for purchases from agency-specific contracts or Purchase … or PAs. Please see Section XI-A.4 – Procurement Card Use for additional guidance on this topic. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/75-limits-procurement-card-use-agency-specific-contracts-0Opinion 90-4
… Matter of Waldo's v Village of Johnson City , 74 NY2d 718, 544 NYS2d 809; Murphy v Erie County , 28 NY2d 80, 320 …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 90-11
… provision of overtime compensation outside the context of collective bargaining, if overtime provisions of the federal … the village employees in question are not members of a collective bargaining unit. Both New York State law (General … an item may be included in a collective bargaining agreement, whether or not it involves a "term or condition of …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Other Bulletin No. 67
… the Approved Salary Rate field. Position and Job Do Not Match - If the Position Number equals the NYS Position Number … Has Both Equated Grade and NTE Position and Job Do Not Match Increment Code Missing See Control-D Report Available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-67-april-2023-state-university-construction-fund-scf-civilSUNY Bulletin No. SU-361
… except employees in the following medical resident and intern titles, are affected: Title Job Code Assistant …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-361-2024-salary-increases-professional-services-negotiatingSUNY Bulletin No. SU-342.1
… to certain Executive Branch State employees to bond with a newly born, adopted, or fostered child. Per a memorandum … to six months on the payroll. For additional information, please refer to Appendix A-42 (VII. Paid Parental Leave) of … must determine average hours worked per pay period and enter the appropriate payments owed to the employees as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3421-suny-paid-parental-leave-fullSUNY Bulletin No. SU-342.2
… to certain Executive Branch State employees to bond with a newly born, adopted, or fostered child. Per a memorandum … to six months on the payroll. For additional information, please refer to Appendix A-42 (VII. Paid Parental Leave) of … number of extra time days worked per pay period and enter the appropriate payments owed to the employees as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3422-suny-paid-parental-leave-fullOpinion 2002-4
… and Expenditures (appropriation of current funds to pay for dredging privately-owned channel) -- Highway Funds … will provide, at most, only an incidental benefit to the private owner and will primarily serve town purposes. The dredging …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 2007-3
… on or after August 2, 1999) GENERAL MUNICIPAL LAW §207-m: A village chief of police is not entitled to benefits under General Municipal Law §207-m when the “other compensation” provided to the highest … a village police chief under General Municipal Law §207-m. You indicate that the sergeant, who is the highest …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3Opinion 89-12
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … construction project when the engineer also is a one-half owner of a construction firm which may bid on the building … we cited McCardle v Board of Estimate , 4 Misc 2d 1014, 347 NYS2d 349, affd 45 AD2d 822, 357 NYS2d 1009. In McCardle …
https://www.osc.ny.gov/legal-opinions/opinion-89-12