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Opinion 91-30
… or employee has an "interest" in any contract with the municipality if he or she receives a direct or indirect … claim, account or demand against or agreement with the municipality (see General Municipal Law, §800[2]). An … page 3). Further, section 104 expressly provides that the municipality purchasing from the State contract vendor "shall …
https://www.osc.ny.gov/legal-opinions/opinion-91-30State Comptroller DiNapoli Releases Municipal & School Audits
… budget relies on nonrecurring funding of $20.7 million to finance operating expenditures and relies on approximately $5 … sick or personal leave accruals. Upon leaving town employment, two employees received $3,259 in total for 10 … their earned leave accruals. Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (Chenango County) …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 726
… employees who move from unallocated or Non-Statutory (N/S) to statutorily graded positions. The legislation calls for … may begin to submit transactions for eligible employees in Pay Period 3L for paychecks dated 5/24/07 (Institution) and … the Budget, then the grade equation shall be used as the starting grade of the promotion calculation. For example, an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/726-implementation-new-method-calculating-salaries-employees-upon-movementOpinion 92-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. ZONING AND PLANNING -- Subdivisions (authority of town to regulate traffic on private roads in residential … Whether a suburban town with a population of over 400000 according to the 1990 federal census may …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 92-36
… of E911 system on a part-county basis) COUNTY LAW, §300 et seq .: A county is not authorized by article 6 of the … county. You ask whether article 6 of County Law (§300 et seq .) authorizes a county to institute an enhanced 911 … Whether article 6 of County Law 300 et seq authorizes a county to institute an enhanced 911 E911 …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 2004-4
… OF INTEREST -- Employment Contracts (law partner of school board member as attorney for school district) -- Interest in Contract (law partner of school board member as attorney for school district) -- Legal … Whether a member of the board of education of a central school district would have a prohibited conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4DiNapoli: Thruway Authority Toll Increases Should Be Last Option
… The New York State Thruway Authority (Thruway) has proposed a multi-year schedule of systemwide … identifies concerns with the proposal and urges the Thruway to first improve its operations and maximize non-toll … identifies concerns with the proposal and urges the Thruway to first improve its operations and maximize nontoll …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-optionPayroll Improvement Project Bulletin No. PIP-013
… and impacted by the Payroll Improvement Project Go Live activities. Affected Employees All agency PayServ, PS … PayServ to PeopleSoft version 9.2 in March, 2021. Go Live activities are scheduled to begin on March 10, 2021 and OSC expects to have the system live for agency use by March 15, 2021. PayServ will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-013-payroll-improvement-project-cutover-schedule-andDiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… through 2024, as a share of city fund revenues, average 4.6 percent, which are significantly smaller when compared to … any month prior to the pandemic, since tracking began in 1976. Securities industry profits grew by 82 percent in the … of COVID-19, with winter weather and the holiday season likely to increase the spread. Reports Review of the …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefState Comptroller DiNapoli Releases Municipal Audits
… provided limited guidance on financial responsibilities and the board did not establish any supplemental financial … The treasurer did not maintain adequate accounting records and prepare monthly bank reconciliations. Most claims were … without membership approval, as required by the bylaws and 47 claims totaling $34,437 were paid without proper …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsAnnual Financial Report
… resulting in a negative entry will need to be resolved by reporting in the appropriate account code in the Annual … Bond Anticipation Note (BAN) renewals reported on SOI by updating maturity dates. BAN debt records will collect … the amount of any new money issued. Debt records grouped by constitutional debt limit status (exempt and non-exempt). …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportUnified Court System Bulletin No. UCS-224
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … UCS and CSEA representing eligible non-judicial employees in Bargaining Unit 87 provides for a salary increase of two percent (2.00%) effective April 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-224-april-2016-state-new-york-unified-court-system-ucs-salaryOpinion 2000-14
… AGREEMENTS -- Compensation (payments into annuity program) -- Retirement Benefits (payments into annuity … -- Retirement Benefits (payments into annuity program) SCHOOL DISTRICTS -- Teachers (payments by school district into annuity program) CIVIL SERVICE LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Unified Court System Bulletin No. UCS-335.1
… a salary increase of three percent (3.00%) effective April 1, 2024 for all eligible members. The agreements also include the April 1, 2024, Salary Schedule. In addition, the April 04, 2024 … page using the Action/Reason code of Pay Rate Change/CSL (Cor Sal) if the Comp Rate Code is ANN. The row will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3351-april-2024-state-new-york-unified-court-system-ucs-salaryTompkins County – Solid Waste (2014M-336)
… least quarterly. For fiscal years 2011 through 2013, the recycling program has saved the County more than $1 million. …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336Qualifying Conditions – World Trade Center Presumption
… Information about laws that may apply to those who participated in World Trade …
https://www.osc.ny.gov/retirement/publications/world-trade-center/qualifying-conditionsFull- and Part-Time Service Credit – Article 14 Benefits
… Full-Time Employment If you join the Retirement System on the … date you actually leave paid employment, as long as: You work on a full-time, continuous basis; and You earn at least the annual …
https://www.osc.ny.gov/retirement/publications/1644/full-and-part-time-service-creditSouthold Union Free School District - Leave Accruals (2018M-113)
… 16 errors resulting in leave balances being overstated by a total of 9.5 days valued at $3,623. Key Recommendations … and monitored. Provide oversight of duties performed by the District Clerk. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113City of Corning – Foreign Fire Insurance Funds (2017M-143)
… of our audit was to examine the City’s use of foreign fire insurance (FFI) funds for the period July 1, 2015 through … City of Corning Foreign Fire Insurance Funds 2017M143 …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143Southern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
… Towns of Dryden, Ithaca and Lansing and Villages of Cayuga Heights and Lansing. The Commission was established by an …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operations