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Opinion 2006-7
… Webster , 270 AD2d 896, 706 NYS2d 547 lv den 95 NY2d 766, 716 NYS2d 641). The town board, however, does have a …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7State Comptroller DiNapoli Releases Municipal Audits
… of Aurora-Colden Fire District No. 6 , Columbia-Green Community College , Village of Croton-on-Hudson , Town of … years. City of Sherrill – Payroll and Community Activity Center Cash Receipts (Oneida County) City officials …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsOpinion 92-40
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- … to collect were in the nature of fees which had to bear a direct relationship to the cost of furnishing the …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Opinion 96-17
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … of volunteer firefighters for tuition expenses incurred in completing certain college courses) VOLUNTEER FIREFIGHTERS … in fire science is a "course of instruction" within the meaning of section 72-g. Thus, we concluded that a fire …
https://www.osc.ny.gov/legal-opinions/opinion-96-17State Agencies Bulletin No. 1991.1
… .00125 and enter the difference owed using Earnings Code AOR and the original Earnings Begin Date and the original …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19911-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1988.1
… The Memorandum of Agreements (MOAs) between the State of New York, OMH and Council 82 AFSCME AFL-CIO (C82) allow OMH to establish a temporary overtime rate of 2.5 times the employee’s regular rate of pay for employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19881-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 1991
… This bulletin is superseded by Payroll Bulletin No. 1991.2 . Purpose The purpose of this bulletin is to … the Payroll Deduction mailbox. … State Agencies Bulletin No 1991 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1991-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1988
… The Memorandum of Agreements (MOAs) between the State of New York, OMH, and Council 82 AFSCME AFL-CIO (C82) allow OMH to establish a temporary overtime rate of 2.5 times the employee’s regular rate of pay for employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 1988.2
… .00125 and enter the difference owed using Earnings Code AOR, the original Earnings Begin Date, and original Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19882-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 1991.2
… Description Associated Retro Code Original Earns Code CU2 Covid-19 OT for Ann 2000 2.5 RUC C75 OU2 OT for Ann 2000 2.5 RU2 … Earnings End Date, and original Hours/Units/Amount as a positive value. Retirement Information: Payments using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19912-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1991.3
… The Memorandum of Agreements (MOAs) between the State of New York, OPWDD, the Civil Service Employees Association (CSEA), … (PEF), the New York State Correctional Officers and Police Benevolent Association (NYSCOPBA), and Council 82 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19913-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1988.3
… .00125 and enter the difference owed using Earnings Code AOR, the original Earnings Begin Date, and original Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19883-pilot-program-establishing-temporary-overtime-rates-employees-certainOversight of Adult Care Facilities
… that were not hot enough. Significantly, we found alcohol and marijuana paraphernalia left out in a medical …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilitiesTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… complete report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted exemptions without applications, …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Hoosic Valley Central School District - Financial Management (2018M-238)
… that will actually be used to fund operations. Use surplus funds in a manner that benefits District taxpayers, such as …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… agricultural exemptions to the County and did not require new owners of these properties to submit a new application as required. Key Recommendations Ensure … to the County and ensure exemptions are granted after the new owners apply. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… funds to account for assets held in a trustee capacity or as an agent for individuals, private organizations, other governmental units or other funds. Key Findings The Treasurer could not determine the source or purpose of moneys held in several trust and agency funds. …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Cincinnatus Fire District – Financial Controls (2014M-49)
… Key Findings The Board did not adopt an investment policy or credit card use policy. The Treasurer filed annual financial reports well after the deadlines or not at all. The external auditor has not filed annual audits timely or at all. Key Recommendations Adopt an investment policy and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Town of Nichols – Financial Management (2017M-258)
… Town officials have not developed multiyear financial or capital plans or a fund balance policy. Key Recommendations Adopt budgets … as a financing source for either one time expenditures or to improve the town’s infrastructure. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258State Police Bulletin No. SP-168
… forms or eligibility information, contact Ilma Hills, Director of Member Services at 518-462-7448 or e-mail at [email protected] . Questions regarding this bulletin may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-168-new-long-term-care-deduction-code-526-police-benevolent-association-pba