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Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)

… procedures for selecting projects and subleases. The Board does not document its approval process or rationale for approved projects or subleases and does not prepare a documented cost-benefit analysis or risk … terms. Enforce recapture provisions if a sublessee does not meet performance expectations or comply with project …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-and

Barker Central School District – Payroll (2023M-19)

… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19

Town of Berne – Board Oversight (2021M-77)

… without prior audit. The Board did not: Request or receive adequate monthly reports from the Supervisor. For example, the Board did not request or receive monthly cash reports detailing money received and disbursed, monthly bank reconciliations or cash balances for each fund. Ensure bank reconciliations …

https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77

Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)

… orders, totaling over $860,000 that were for the same or similar types of material or service. As a result, we question whether the change … and the District’s procurement policies and regulations, or properly review and approve change orders, they cannot …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41

Village of Skaneateles – Claims Auditing (2024M-68)

… Additionally, some claims were not adequately supported or were paid without approval. Of the 348 claims we reviewed … $2 million, 206 claims totaling about $1.3 million had one or more exceptions. The Board did not audit 93 claims … documentation (i.e., original, itemized invoices and/or receipts). When claims are not properly audited, paid …

https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68

Unified Court System Bulletin No. UCS-217

… (F8) Provide for a uniform and equipment allowance or maintenance allowance to eligible members in June and … Units SY, SR, S9, DR, a uniform and equipment allowance or maintenance allowance must be paid to all eligible … for these payments. Eligibility Criteria Uniform Allowance or Uniform Blazer Allowance Payment An employee must meet the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-217-june-2015-uniform-and-equipment-uniform-allowance-and

Unified Court System Bulletin No. UCS-230

… (F8) Provide for a uniform and equipment allowance or maintenance allowance to all eligible members in June and … Units SY, SR, S9 and DR, a uniform and equipment allowance or maintenance allowance must be paid to all eligible … for these payments. Eligibility Criteria Uniform Allowance or Uniform Blazer Allowance Payment An employee must meet the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-230-june-2016-uniform-and-equipment-uniform-allowance-and

Unified Court System Bulletin No. UCS-241

… (F8) Provide for a uniform and equipment allowance or maintenance allowance to all eligible members in June and … Units SY, SR, S9 and DR, a uniform and equipment allowance or maintenance allowance must be paid to all eligible … for these payments. Eligibility Criteria Uniform Allowance or Uniform Blazer Allowance Payment An employee must meet the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-241-june-2017-uniform-and-equipment-uniform-allowance-and

Opinion 2009-1

… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … 801, 806; TOWN LAW §§ 174, 175: There is no statutory or common law prohibition against the appointment of the … as treasurer to disclose the relationship, recuse himself or herself from discussions on the appointment and on other …

https://www.osc.ny.gov/legal-opinions/opinion-2009-1

Opinion 88-41

… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … administered by the town building inspector's office or by an office of fire prevention established by a town … contract away to third parties their legislative, judicial or discretionary functions ( Hartford Insurance Group v Town …

https://www.osc.ny.gov/legal-opinions/opinion-88-41

Brownfield Cleanup Program

… is present at levels exceeding DEC cleanup standards or other health-based or environmental standards applicable to the expected use of the property (e.g., residential or commercial). These substances may pose a range of hazards …

https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-program

Unified Court System Bulletin No. UCS-206

… CT) unless the UCS Administrative Board determines part or all of the increase will be withheld from certain … changes and transfers requested on the Job Action Requests or Transfer Requests page with an effective date before … For pay changes requested on the Job Action Requests or Transfer Requests page with an effective date on or after …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-206-october-2014-salary-increase-bargaining-units-87-86-88-ct

DiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year

… Tax receipts through the first six months were $4 billion, or 11.7 percent, higher than the same period last year, and collections in September were $1.2 billion, or 16.2 percent, higher than a year earlier. The General Fund … of $5.1 billion in September were up by $892 million, or more than 21 percent, from the same month a year earlier.  …

https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-year

Opinion 94-27

… HIGHWAYS -- Improvements (assessments against non-fronting owners) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (imposition of … Town Law, §200 against both abutting and non-abutting property owners if it is determined that all of such property …

https://www.osc.ny.gov/legal-opinions/opinion-94-27

Opinion 92-9

… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … for pre-trial questioning) WORDS AND PHRASES -- "Court or Other Tribunal" (meaning for purposes of General Municipal … of the fire district fire department, subject to any rules or regulations governing the department, may authorize …

https://www.osc.ny.gov/legal-opinions/opinion-92-9

Opinion 92-1

… or she may accept them in lieu of retainage. Subdivision 10 of the General Municipal Law, §109-b, enacted by chapter …

https://www.osc.ny.gov/legal-opinions/opinion-92-1

Opinion 2000-6

… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … fire insurance tax monies must be paid to the treasurer or other fiscal officer of the fire department, or if the fire department does not have a treasurer or other …

https://www.osc.ny.gov/legal-opinions/opinion-2000-6

Division of Housing and Community Renewal Bulletin No. DH-50

… Advance in April 2010; and was rated “Satisfactory” or its equivalent on the employee's last annual evaluation … are Active, on a Paid Leave of Absence (except Sick Leave) or on Workers’ Compensation Leave on 9/30/10 … In addition, the FIS amount: must be equal to or greater than the Hiring Rate; must be greater than the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-50-october-2010-performance-advances-graded-and-ns-equated

State Agencies Bulletin No. 1878

… are paid their statutory salary, prorated statutory salary or composite statutory salary, whichever is applicable, an … of the Assembly Special Allowance payroll who serve all or part of the year and are active on 12/31/2020 are eligible … the Member with their statutory, prorated statutory or composite statutory salary, whichever is applicable. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1878-2020-year-end-adjustment-members-nys-legislature

State Agencies Bulletin No. 1306

… Employees Employees of the Department of Transportation or the Office of Parks, Recreation and Historic Preservation … Criteria Full-time employees in BU02, BU03, BU04 or BU05 in the Department of Transportation (Department ID 17xxx) or the Office of Parks, Recreation and Historic Preservation …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1306-2014-special-assignment-duty-pay-calendar-year-2013