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Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… School District provides education to children residing in eight towns in Cortland County, five towns in Chenango County and one town in Broome County. The District is governed by a seven-member Board of Education. The District operates …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Opinion 91-40
… entitlement); (rescheduling of work days to avoid conflict with military duty) MILITARY LAW, §242(5): (1) A municipal officer or employee is entitled to compensation for time spent on ordered military duty for the greater of 30 … Concerning the extent a city employee is entitled to paid leave if the employee is on ordered …
https://www.osc.ny.gov/legal-opinions/opinion-91-40Former Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… Police Superintendent Steven G. James announced the arrest of the former Captain of the Town of Moriah Ambulance Squad, Michael Moran, for allegedly … Police Superintendent Steven G James announced the arrest of the former Captain of the Town of Moriah Ambulance Squad …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kXII.8.H Voucher Mass Approval – XII. Expenditures
… for the mass approval. The name, email address and phone number of the agency head or finance officer, and an agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approvalSchool Tax Relief (STAR) Program (2012-MS-6)
… audit was to review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a … assessors accept and process residents’ applications for STAR exemptions. The STAR program lowers the school real …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Village of Clyde – Financial Management and Board Oversight (2013M-96)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial management and the Board’s oversight of financial operations for the period June 1, 2011, through … Village of Clyde Financial Management and Board Oversight 2013M96 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Reporting Regulations 315.2 & 315.3
… term employee shall mean an individual performing services for the employer for which the employer has the right to control the means and … as to the means and methods of accomplishing the result. For purposes of this Part, when making a determination as to … The definitions and guidelines of Regulations 3152 and 3153 for NYSLRS employers …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153More About This Retirement Plan – Special 20- and 25-Year Plans
… available to Tier 2, 3 (Article 11), 5 and 6 members of the Police and Fire Retirement System (PFRS) covered by … benefits are provided by Sections 384, 384-d and 384-e of the New York State Retirement and Social Security … even if your employer has adopted and you have elected one of these special plans. NYSLRS is required to compare the …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planCity of Long Beach – Budget Review (B7-16-9)
… of $600,000 from the sale of City property and there is currently no contract for the sale of this real property. … from the sale of City property and determine whether it is likely to be realized during 2016-17. Ensure that the …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Oversight of Industrial Hemp
… the Department of Agriculture and Markets (Department) is adequately administering the Industrial Hemp Agricultural … through May 31, 2019. About the Program Industrial hemp is an expanding commodity in the United States, as both the … Agriculture and Markets Law launched the Program, which is administered by the Department. In December 2018, the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempState Authority Codes
… A State Authority Code is a five digit number that uniquely identifies a State authority. This code is assigned by OSC. Each State authority that will … A State Authority Code is a five digit number that uniquely identifies a State …
https://www.osc.ny.gov/public-authorities/state-authority-codesState Agencies Bulletin No. 261
… 4 characters. There are eight occurrences: Earnings Acct Cd Bud Year 1, Field Begin 4558, End 4561. Earnings Acct Cd Bud Year 2, Field Begin 4562, End 4565. Earnings Acct Cd Bud Year 3, Field Begin 4566, End 4569. Earnings Acct Cd …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/261-changes-master-fileIRS Pension Limitation – Article 14 Benefits
Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1644/irs-pension-limitationPerformance Based Bus Safety Program
… of their operation, such as examinations of records on drivers’ qualifications and hours of service and vehicle …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/performance-based-bus-safety-programLocal Sales Taxes Surge 49.2 Percent in April-June 2021 Over Same Quarter in 2020: Statewide Collections Strong Even Compared to Pre-Pandemic Period
Local sales tax collections in New York State grew by 49.2 percent, or just over $1.6 billion, in the second quarter of 2021 compared to the same period last year, a dramatic increase from last year’s weak collections during the first wave of the COVID-19 pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-taxes-surge-in-april-june-2021.pdfGrowth in Local Sales Tax Collections Slows to 2.4 Percent in First Half of 2014; Long Island and Southern Tier Collections Decline
Growth in Local Sales Tax Collections Slows to 2.4 Percent in First Half of 2014; Long Island and Southern Tier Collections Decline
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollections0714.pdfDivision of Housing and Community Renewal Bulletin No. DH-41
… automatically. Affected Employees Eligible employees in Bargaining Unit 67 Background Chapter 49 of the Laws of … if the employee: has completed one (1) year of service in such grade by October 1, 2009; and did not receive a Performance Advance in April 2009; and was rated “Satisfactory” or its equivalent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-41-october-2009-performance-advances-and-longevityDiNapoli and Brooklyn Borough President Antonio Reynoso Op-Ed: New York Mothers Should Not Be Dying in Childbirth in 2025
… The death rate here is more than 2.5 times the rates of France and Canada and 3.5 times that of the United Kingdom. This crisis has also deeply affected … women in New York City are dying at six times the rate of white women, and Hispanic women are dying at three times …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-and-brooklyn-borough-president-antonio-reynoso-op-ed-new-york-mothers-should-not-be-dyingOpinion 88-69
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … individually or jointly, to contract for the provision of emergency medical services, general ambulance services or …
https://www.osc.ny.gov/legal-opinions/opinion-88-69State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue … TOV highway and town-wide (TW) highway funds by an average of $83,477 (21 percent) for fiscal years 2018 through 2020. … and 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-audits