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State Agencies Bulletin No. 1174
… tiers, employees should not be impacted by the DRL, as long as there is no other reduction in days worked (i.e. lost …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1174-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleState Agencies Bulletin No. 2165
… to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2165-public-employees-federation-pef-2023-non-pensionable-lump-sum-paymentOrchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… The Board did not properly plan for the use of reserve funds. Balances in two of the reserves (the unemployment … Develop a plan for the use of excess amounts in reserve funds in a manner that benefits District taxpayers … Orchard …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesDivision of Housing and Community Renewal Bulletin No. DH-134
… Purpose: The purpose of this bulletin is to inform the Division of Housing and Community Renewal of … Eligibility Criteria: Employees in Bargaining Unit 67 who have a Payroll Status of Active, Leave With Pay or Leave of … the automatic negative retroactive adjustment may not have been processed because the overpayment was either not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-134-april-2023-and-april-2024-retroactive-increasesOpinion 91-53
… 1978 Opns St Comp No. 78-868, unreported; see also NY Const, art 1, §11; 1989 Opns St Comp No. 89-27, p 63). … as deputy supervisor, Town Law, §42 provides that any person, including a town officer, may be appointed deputy supervisor provided that the person possesses the same qualifications as an elective town …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Opinion 91-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … services within the fire protection districts. You state that the town is considering the provision of … of the claim against the user for fees and charges (see 82 NY Jur 2d, Payment and Tender, §33). Section 122-b does not …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Opinion 98-9
… district and contracted with a not-for-profit ambulance company to provide services within the district. Further, you … of Department of State, 1988 McKinney's Session Laws of NY, at A-10). Consequently, these provisions parallel those … Committee on Fire Laws, 1957 McKinney's Session Laws of NY, at 2171; cf . 1988 Opns St Comp No. 88-60, p 119, …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 88-16
… April 1, 1987. Therefore, the sheriff in the first three payroll periods thereafter would apply the entire amount of … between April 1, 1986 and April 1, 1987. In the fourth payroll period, the sheriff would first compute the amount of … not constitute the total amount of the execution ( Famous Pizza Ltd. , 119 AD2d 721, 501 NYS2d 135). Furthermore, the …
https://www.osc.ny.gov/legal-opinions/opinion-88-16MWBE Report 2023-2024 Fiscal Year
In the 2023-24 fiscal year, the Fund recorded growth in its investments with MWBE managers. Total investments and commitments of Fund capital to MWBE partners rose from $31.5 billion to approximately $37.7 billion.
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2023-24.pdfDebt – 2022 Financial Condition Report
… The debt burden of a governmental entity creates fixed costs … prepaid or defeased in SFY 2021-22. Prepayments typically do not reduce the State’s interest costs, and artificially …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtState Agencies Bulletin No. 1975
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the December 2021 minimum wage increases for hourly employees and provide instructions for payments … including increases for employees whose annual salary is below the annualized equivalent of the minimum wage for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wage2021 Annual Receipts and Disbursements History of the Oil Spill Fund
Breakdown of receipts and disbursements from April 1, 1978 to the end of the last fiscal year.
https://www.osc.ny.gov/files/about/pdf/oil-spill-receipts-disbursements-2021.pdfTown of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
Determine whether Town of Shelter Island (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and deposited and that disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/shelter-island-town-p7-23-22.pdfJamestown City School School District – Fund Balance and Reserves (2022M-97)
Determine whether the Jamestown City School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jamestown-city-school-district-2022-97.pdf2022 Annual Receipts and Disbursements History of the Oil Spill Fund
Breakdown of receipts and disbursements from April 1, 1978 to the end of the last fiscal year.
https://www.osc.ny.gov/files/about/pdf/oil-spill-receipts-disbursements-2022.pdfTown of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
Determine whether the Board effectively managed general, highway and sewer district fund balances and reserves and has multiyear financial and capital plans.
https://www.osc.ny.gov/files/local-government/audits/pdf/cochecton.pdfBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
Determine whether the Bayport-Blue Point Union Free School District (District) Board appropriately managed the District’s fund balance.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/bayport-blue-point-2021-116.pdfLow-Income Housing Trust Fund Program (Follow-Up) (2019-F-44) 30-Day Response
To determine the extent to which Homes and Community Renewal (HCR) implemented the recommendations in our initial audit report, Low-Income Housing Trust Fund...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f44-response.pdfJustice Court Fund: Back to Basics for Town & Village Justice Courts
Print out presentation for more information.
https://www.osc.ny.gov/files/local-government/academy/pdf/jcf-back-to-basics-11-20-19.pdfTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
Determine whether Town officials effectively managed the water and sewer funds’ financial condition to ensure the sustainability of current and future operation
https://www.osc.ny.gov/files/local-government/audits/pdf/warwick-259.pdf