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Opinion 2006-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to a county) TOWN LAW §198(12): The transfer of property and facilities of a town sewer district to a county on behalf … the proposed transfer would constitute a sale for purposes of town law and be subject to the referendum requirements …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9State Comptroller DiNapoli Releases Municipal Audits
… government audits were issued: Town of Coventry – Town Clerk/Tax Collector (Chenango County) The clerk did not record, deposit, remit or report … annual update documents (AUDs) were not filed with the Office of the State Comptroller, as required, and bank …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsPayroll Improvement Project Bulletin No. PIP-003
… Purpose The purpose of this bulletin is to notify agencies of the process for updating and designating queries to be included in the upgrade migration. Affected Agencies … at Go-Live in late July. Background OSC is preparing to upgrade PayServ from PeopleSoft version 9.1 to version …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-003-payroll-improvement-project-ps-query-updates-andState Comptroller DiNapoli Releases Municipal & School Audits
… 36 claims totaling approximately $171,000 were approved by department heads after the claims were paid, five paid claims ($6,800) were not approved by department heads and 23 claims totaling approximately …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… employees for time they did not work or accrue. Two sewer treatment plant employees received $91,492 for time they may not have … the town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) operation and maintenance costs. …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-381
… Purpose To provide CUNY agencies with information for the manual processing of the salary and other increases. … Effective Date Salary and other increases may be processed for all eligible salaried and hourly employees for Pay Period 11C, paychecks dated 8/27/09 Contract …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-381-salary-and-other-increases-employees-represented-new-yorkFillmore 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-386Fund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataFund Financial Data – 2022 Financial Condition Report
… view of finances. As such, these statements only focus on the inflows and outflows of current financial resources—cash or liquid assets that are available to pay current obligations … and expenditures that are not required to be accounted for in another separate fund. In New York State, significant …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
… Information should include pay rate changes, seasonal appointments, seasonal hires and annual appointments. …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Town of Pleasant Valley – Financial Management (2024M-158)
… were underestimated and expenditures were overestimated in the general and highway funds generating operating … that was not needed to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. …
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)
… report – pdf] Audit Objective Determine whether the Town of Gardiner (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and … Board (Board) did not conduct the required annual audit of the Clerk’s records and reports. As a result, the Board’s …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78State Agencies Bulletin No. 1689
… agency instructions for processing the 2018 M/C Uniform Cleaning and Maintenance Allowance Affected Employees … of Military and Naval Affairs authorize a 2018 Uniform Cleaning and Maintenance Allowance to eligible M/C employees. Effective Date(s) The 2018 M/C Uniform Cleaning and Maintenance Allowance should be processed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1689-2018-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 93-5
… TOWNS -- Budget (effect of late publication of notice of hearing) TOWN LAW, §108; COUNTY LAW, §227: Where a town … date specified in Town Law, §109, the fact that the public hearing on the preliminary budget is held, on proper notice, … before the date specified in Town Law, §109, the public hearing on the preliminary budget was held, pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-93-5State Agencies Bulletin No. 1865
… and Historic Preservation in one of the following titles: Park Police Officer Park Police Officer SL Sergeant Park Police Lieutenant Park Police Captain Park Police In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1865-2020-clothing-allowance-certain-agency-police-service-unit-apsuState Agencies Bulletin No. 1780
… agency instructions for processing the 2019 M/C Uniform Cleaning and Maintenance Allowance. Affected Employees … of Military and Naval Affairs authorize a 2019 Uniform Cleaning and Maintenance Allowance to eligible M/C employees. Effective Date(s) The 2019 M/C Uniform Cleaning and Maintenance Allowance should be processed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1780-2019-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 92-33
… This opinion represents the views of the Office of the State Comptroller at the time it was … with chamber of commerce) PARK DISTRICTS -- Powers and Duties (expenditures for promotional services) LOCAL LAWS … to be rendered by a chamber of commerce on behalf of a town and a park district (hereinafter, the "park district") …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Opinion 89-25
… on the issues discussed in the opinion. 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 -- Contracts …
https://www.osc.ny.gov/legal-opinions/opinion-89-25CUNY Bulletin No. CU-606
… PSC represented employees. Effective Date(s) Institution Pay Period 20C, paychecks dated 01/04/2018 Control-D Report … but the Bargaining Unit, Salary Administration Plan or NYS Grade do not match. Increment Code Missing Invalid Increment … is 0101 and the salary is not equal to one of the salary steps. Salary Off Step If the increment code is 0103 and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-606-january-2018-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-630
… Plan or NYS Grade do not match. Increment Code Missing Invalid Increment Code/Salary If the increment code … steps. Agency Actions – Promotions Effective January 1, 2019 REM and RRI Titles Agencies must review employees in … is below the ‘last one-year step’ on the 04/19/18 salary schedule, OSC will automatically insert a row on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-630-january-2019-city-university-new-york-cuny-increments