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Opinion 94-3
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … AND HIGHWAYS -- Improvements (financing expenses for street improvements against abutting owners); (necessity to … owners or upon the board's own motion, to improve a street, highway, private road or right-of-way, and assess the …
https://www.osc.ny.gov/legal-opinions/opinion-94-3Division of Housing and Community Renewal Bulletin No. DH-27
… the negotiated agreement between RRSU and the State of New York for 2003-2007 and a GOER side letter dated January … Code, Part-time Percentage, Action Reason, Old Comprate, New Comprate and Increment Code. Agency Actions The following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-27-october-2007-merit-step-payments-employees-representedCUNY Bulletin No. CU-693
… Purpose The purpose of this bulletin is to explain the agency procedure for … For example, if appropriate, submit the 12/17/2017 Pay Change, followed by the Pay Changes to any subsequent rows. … employee’s status: For all rate increases, request a Pay Change with the Action/Reason code of Pay Rate Chg/CRT (Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-693-cuny-retroactive-rate-increases-maintenance-workersOpinion 89-17
… of the Laws of 1988, effective on September 1, 1988, adds new subdivisions (1-a) and (3-a) to Education Law, §3651, to … of judgments and claims in tax certiorari proceedings. New subdivision (1-a) provides that notwithstanding the … and claims" arising from tax certiorari proceedings. New subdivision (1-a) also provides that any moneys in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Use of Vendor-Supported Technology
… 24, 2019 through August 29, 2019. About the Program NFTA is a New York State public benefit corporation responsible …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyVillage of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… – pdf] Audit Objective Determine whether the Village of Hoosick Falls (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Hoosick Falls Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Department of Transportation Bulletin No. DOT-43
… Services Unit Agreement between the State of New York and the Civil Services Employees Association (CSEA), … any part of which falls between the hours of 6:00 p.m. and 6:00 a.m. on a regularly scheduled basis, shall receive a … income, will be included in the employee’s taxable gross, and is subject to all employment and income taxes. Federal, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-43-fy2023-2024-shift-lump-sum-payment-winter-maintenance-seasonState Agencies Bulletin No. 1836.1
… to be used to report and track overtime worked due to the COVID-19 health crisis. Affected Employees Employees working … Executive Agencies who work overtime due to events of the COVID-19 health crisis are affected. Background Pursuant to … must track expenditures of overtime worked related to COVID-19 preparation and response activities. To facilitate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18361-reporting-overtime-related-covid-19Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… financial condition and controls over procurement for the period January 1, 2015 through June 30, 2016. … Board of Commissioners. Budgeted appropriations for 2016 totaled approximately $12 million. Key Findings The … not needed. Use surplus fund balance as a financing source for funding one-time expenditures, funding needed reserves or …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mTown of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … the Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly supported …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25State Agencies Bulletin No. 2090
… the pensionable overtime earnings limit for Tier 6 ERS members for calendar year 2023 is $19,729.00. Affected Employees Tier 6 members of ERS Plan Type 87 are affected. Background In accordance with … overtime earnings limit for 2023 to $19,729.00 for Tier 6 ERS members. Questions Questions regarding this bulletin may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2090-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2023State Comptroller DiNapoli Releases Municipal Audits
… accounted for and deposited timely and intact. However, driving range fees were not remitted to the town … reconciled the daily sales logs to his annual report of driving range fees. Furthermore, the director did not provide … office with documentation to support his annual report of driving range fees. Kenilworth Fire District No. 2 – …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsChurchville-Chili Central School District – Financial Management (2015M-354)
… Purpose of Audit The purpose of our audit was to evaluate the … budgets that overestimated operating expenditures by 6 to 7 percent between fiscal years 2012-13 and 2014-15, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Responsibility for IT Internal Controls – Information Technology Governance
… and monitoring IT internal controls. An important way that governing boards fulfill their oversight … board’s questions might be directed to the CEO, IT manager, department head(s) or an IT vendor. Asking the right questions is not only an effective way to exercise oversight, it can be done at little or no …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsState Agencies Bulletin No. 2126.4
… employees to bond with a newly born, adopted, or fostered child. Effective Dates: Paid Parental Leave may be used … at once, not intermittently. Voluntary Reduction in Work Schedule (VRWS) agreements must be suspended on the first day … RGH) during the evaluation period. Divide this total by 1,040 hours (if the employee is an 8 hour/day employee) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21264-paid-parental-leave-fullOverview – Special 20- and 25-Year Plans
… right before retirement, but they can be anytime in your career. Your FAE can include, but is not limited to, the …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewOpinion 93-30
… and Duties (liability for the cost of transportation to county jail) COUNTY SHERIFF -- Powers and Duties (transportation of … and Duties (liability for the cost of transportation to county jail) CORRECTION LAW, §500-c; COUNTY LAW, §657-a: If, … an individual from a village justice court to a county jail after the individual has been arraigned in …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… consisting of a Mayor and two trustees. For the fiscal year ended May 31, 2013, the Village’s budgeted … them into Village accounts. This occurred over a four-year period without detection by the Mayor or the Board. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
New Hyde ParkGarden City Park Union Free School District Financial Management 2014M7
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialQuogue Union Free School District – Financial Condition Management (2017M-196)
… purpose of our audit was to determine whether the Board and District officials effectively managed general fund … 37 percent of the ensuing year’s budgeted appropriations, and has exceeded the statutory limit by 19 to 33 percentage … appropriating fund balance not needed to fund operations and adopting budgets that overestimated appropriations by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017m