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Opinion 94-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … and official acts, programs and meetings of "boards, commissions, departments or other agencies, of a town". Since … contents of the town's report to the affairs of boards, commissions, departments and agencies of the town, it does …
https://www.osc.ny.gov/legal-opinions/opinion-94-5Opinion 89-44
… COMPTROLLER -- Justice Court Fund (reporting requirements for acting village justices) VILLAGE LAW, §§3-301(2)(a), … Acting village justices are required to file a monthly report with the Justice Court Fund of the Office of the State … if acting village justices are required to file a monthly report with the Justice Court Fund of the Office of the State …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Compliance With Freedom of Information Law Requirements
… ensure its customers – those who live, work, and travel in New York – have a safe, efficient, balanced, and environmentally sound … statutory requirement to provide an appeal to Committee on Open Government (COOG) upon receipt for any of the 49 …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsState Comptroller DiNapoli Releases Municipal & School Audits
… purchases for “going away parties,” a teacher’s bridal shower and staff holiday parties. Additionally, the board …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0SUNY Bulletin No. SU-362
… processing of the July 2024 Increase to Location Pay and Location Mid-Hudson Pay and provide instructions for payments not processed … the 2022-2026 Agreement between the State of New York and UUP, provides for a July 2024 increase in Location Pay … processing of the July 2024 Increase to Location Pay and Location MidHudson Pay and provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-362-july-2024-increase-location-pay-and-location-mid-hudsonState Agencies Bulletin No. 2085
… agencies of OSC’s automatic processing of the December 2022 minimum wage increases for hourly employees and provide … including increases for employees whose annual salary is below the annualized equivalent of the minimum wage … of the Budget (DOB) Bulletin G-1043 , issued 10/12/2022, authorizes the minimum hourly wage be increased for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2085-december-2022-increase-minimum-wageSouthwestern Central School District – Claims Audit (2025M-34)
… [read complete report – pdf] Audit Objective Did the Southwestern Central School … Board of Cooperative Educational Services (BOCES) central business office (CBO).The BOCES CBO Manager assigned two … Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Opinion 91-24
… §§266, 267, 270, 271; see also Y.M.C.A. v Rochester Pure Waters District , 44 AD2d 219, 354 NYS2d 201, affd 37 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Opinion 2009-2
… at 74). 2 Town Law § 209-q (13) (a), as amended by chapter 512 of the Laws of 1974, sets forth when the approval of the … . Office for Local Government Mem, Bill Jacket, L 1974, ch 512, at 8 [noting that the purpose of the threshold was to … Town Law § 209-q. The legislative history of L 1974, ch 512, which amended Town Law § 209-q (13) to add the reference …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 90-1
… entities) LOCAL LAWS -- Municipal Funds (authorizing gift of to another municipal corporation) MUNICIPAL FUNDS -- … general fund. A town by local law may authorize a gift of an amount equal to a portion of these proceeds to a … Although there is no similar state statute authorizing a gift of moneys from a town to a school district, local …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 88-5
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover retired employees); (retirees reduction of benefits) … regarding a town board resolution establishing a personnel policy of providing health insurance at town expense to …
https://www.osc.ny.gov/legal-opinions/opinion-88-5State Agencies Bulletin No. 1986
… rate for employees in certain titles represented by PEF or CSEA working at OMH. Affected Employees Employees in … (MOAs) between the State of New York, OMH, CSEA, PEF, and the New York State Correctional Officers and Police … using the earnings codes mentioned above are included as salary for retirement purposes. Tax Information These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1986-pilot-program-establishing-temporary-overtime-rate-employees-certainOpinion 2009-2
… at 74). 2 Town Law § 209-q (13) (a), as amended by chapter 512 of the Laws of 1974, sets forth when the approval of the … . Office for Local Government Mem, Bill Jacket, L 1974, ch 512, at 8 [noting that the purpose of the threshold was to … Town Law § 209-q. The legislative history of L 1974, ch 512, which amended Town Law § 209-q (13) to add the reference …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0CUNY Bulletin No. CU-721
… agencies of OSC’s automatic processing of the 2021 PSC 2% General Salary Increase and provide instructions for … in Bargaining Units AJ, GA, PC, TC, T8, CA, CB, and CE who meet the eligibility criteria are affected. Background … CUNY and PSC for the Term of 12/01/2017 – 02/28/2023, a 2% general salary increase is authorized effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-721-2021-professional-staff-congress-psc-2-general-salaryCUNY Bulletin No. CU-746
… processing of the 2022 PSC 2% General Salary Increase and provide instructions for payments not processed automatically. Affected Employees: Annual and hourly PSC employees in Bargaining Units AJ, GA, PC, TC, T8, CA, CB, and CE who meet the eligibility criteria are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-746-2022-professional-staff-congress-psc-2-general-salaryUnified Court System Bulletin No. UCS-224
… 2016 UCS Salary Increase (Bargaining Units 87, 86, 88, CT) and provide instructions for payments not processed … Non-Judicial Employees Bargaining Units 86, 88, CT Civil Service Employees Association Bargaining Unit 87 … and Unrepresented employees in Bargaining Units 86, 88 and CT. The April 2016 memo from the Chief Administrative Judge …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-224-april-2016-state-new-york-unified-court-system-ucs-salarySUNY Bulletin No. SU-54
… Laws of 2001 provides for a cash lump sum payment of $250 or $500. To be eligible for payment, an employee must be … Earnings End Date: 04/25/01 Earn Code: RBP Amount: $250 or $500 For non-resident aliens, the following Earnings Codes … Paycheck/Advice The earnings code RBP (XAI, YAI, or ZAI) and the amount will be displayed on the payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-54-suny-graduate-students-lump-sum-paymentVillage of Islandia – Overtime (2023M-121)
… of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent … he claimed to have in support of his overtime pay. The Building Inspector approved his own overtime that totaled … $53,719 for the audit period. Village officials and the Building Inspector had no documentation to support the hours …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121State Comptroller DiNapoli Releases Audits
… County) The school board did not properly fund, use or manage reserve funds according to applicable laws or best practices. The board did not define the financial … and conditions for reserve fund use and replenishment or obtain voter approval to liquidate the liability reserve …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsTown of Marcellus – Supervisor’s Records and Reports (2013M-375)
… accurate accounting records and reports for all Town funds or ensure that bank reconciliations were properly performed. … amounts and the reconciled cash balances for each fund or special district. The Town did not file the required annual financial report for 2010, 2011 or 2012 in a timely manner. The Board did not perform, or …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375