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Opinion 92-22
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 2001-5
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (authority … TOWN LAW §176(31); GENERAL MUNICIPAL LAW §91(1): A fire district may offer a reward of up to $1,000 for … misdemeanors directly connected to vandalism or theft of fire district property. A fire district, however, may not …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Opinion 88-42
… of (adjustment by county of erroneous payments to other municipalities) MUNICIPAL CORPORATIONS -- Setoff (right of county to recoup erroneous sales tax allocations to other … to towns and villages in the county in a manner which did not comply with the provisions of Tax Law, §1262. …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 89-29
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Sale (authority of village to exchange … and conditions as shall be approved by such body, any real property owned by such... village ...; and any municipal corporation... may acquire or lease such real property as provided in this section. * * * [Emphasis …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Unified Court System Bulletin No. UCS-341
… 03/28/2024 but becomes eligible in Pay Period 1, after the payment effective date, OSC will insert a row on the Job Data … Chief Administrative Judge $225,000 $248,200 DCAJ (NYC) $222,200 $245,100 DCAJ (outside NYC) $222,200 $245,100 AJ (in NYC; Judicial District; …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-341-april-2024-salary-increase-judges-justices-and-new-york-cityDivision of Housing and Community Renewal Bulletin No. DH-92
… The ratified 2016-2021 Agreement between the State of New York and DC37 provides for these employees to be paid the … the earnings amount and pay the difference between the new Annual Additional Earnings and the existing Goal Balance. … results in a salary below the Job Rate of the grade of the new position) after the effective date of the October 2016, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-92-october-2016-april-2017-and-october-2017-districtOpinion 89-15
… and protected by such department. April 19, 1989 Ms. Anna L. Conkey, Town Clerk Town of Argyle George R. Mulvaney, …
https://www.osc.ny.gov/legal-opinions/opinion-89-15State Agencies Bulletin No. 1852
… participating in reporting the information are the Agency Representative and the Agency Vehicle Coordinator. The Agency Representative is the person, designated by the head of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1852-procedures-reporting-taxable-value-personal-use-employer-providedVillage of Cato – Water Financial Operations (2023M-145)
… effectively managed the financial operations of the water fund. Key Findings The Board and officials did not effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term … in unauthorized billing adjustments were made. Of 464 water bills reviewed (totaling $134,852), 71 bills had …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145DiNapoli: Lack of Transparency With School Districts' Financial Reports May Leave Taxpayers in the Dark
… P. DiNapoli. When they did post the information, it was often hard to find. “Taxpayers should have easy access to information about their school … need this information to make informed decisions on how they will vote on school budgets. District officials have …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-lack-transparency-school-districts-financial-reports-may-leave-taxpayers-darkCUNY Bulletin No. CU-803
… Interface (NPAY502) or the Time Entry page using Earnings Code UA6 – Uniform Allowance CUNY : Earnings Begin Date: … status Earnings End Date: Same as Earning Begin Date Earn Code: UA6 Amount: See above Errors and warning messages are … follow the Agency Actions identified in Payroll Bulletin No. 1786 – Non-Negotiated and/or Undeliverable New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-803-cuny-2024-uniform-allowance-payment-nursing-titlesCUNY Bulletin No. CU-851
… purpose of this bulletin is to provide agency instructions for processing the City University of New York (CUNY) 2024 Uniform Allowance Payment for Nursing Titles. Affected Employees: CUNY employees in … Agreement, as extended by the Memorandum of Agreement for Successor Agreements, between the City University of New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-851-cuny-2025-uniform-allowance-payment-nursing-titlesOpinion 96 - 14
… the contract or approve payments thereunder; (b) audit bills or claims under the contract; or (c) appoint an officer … of audit, properly itemized and verified or certified bills for materials, supplies or services furnished to the … at each of its regular meetings, together with the bills supporting the expenditures, for audit and the board …
https://www.osc.ny.gov/legal-opinions/opinion-96-14New Suffolk Common School District – Selected Financial Operations (2013M-197)
… Although the Board President stated the unexpended surplus fund balance was for cash flow purposes, none of the … for approval. Key Recommendations Maintain unexpended surplus funds within the allowed legal limits. Develop a plan … than necessary. Develop a plan to use the unexpended surplus fund balance identified in this report in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… for 2011. The Board has not ensured that the records of all Town officials and employees who handle cash are properly … The Board has not established a system to ensure that all claims are presented for audit prior to payment. We … reconciliations agree with accounting records, and that all discrepancies are investigated and corrected immediately. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… by a total of more than $89,000 in the general fund, resulting in the general fund’s total expenditures exceeding appropriations by … This significant variance was partially offset by general fund revenues, which exceeded the budgeted revenues by …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk County, and has a population of approximately 900. … allowing the apparent misappropriation of over $59,000 in Village funds without detection. This occurred because the …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialRetirement Option Election Form with Partial Lump Sum Payment for Tier 2, 3, 5 and 6 Members (RS 6421-A)
To select a pension payment option when applying for retirement and choose to receive a partial lump sum payment, Tier 2, 3, 5 and 6 members who are designating one beneficiary use form RS6421-A.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6421-a.pdfComptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of … former town clerk. During the audit of the town, village money was found deposited in a town account. The audit of the …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1359
… (see GOER memorandum for a list of eligible titles) and is required to wear a uniform on a daily basis in their … employee who otherwise meets the eligibility criteria but is on an authorized leave of absence with a Payroll Status of … of Absence/MLS) on 10/01/14 and who returns by 03/31/15 is eligible for the payment upon the return from leave. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1359-2014-uniform-maintenance-allowance-and-2014-work-related-clothing