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Cost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… Establishing an effective water accounting system is a necessary first step in … controlling water losses and reducing water system costs. The Federal Environmental Protection Agency (EPA) has established an industry goal of 10 percent for unaccounted water system losses. A water …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-systemOpinion 99-13
… 138, 261; EXECUTIVE LAW, §381: Town permit fees must bear a direct relation to the costs of issuing the permit and inspecting or … enforcing the permitted activity, and may not be charged to offset the cost of general governmental functions. … Whether a town may impose a higher building permit fee for structures …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Whispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Whispering Pines Preschool, Inc. … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). Our audit covered the two …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manualWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… [read complete report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) … Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Essential Plan – Federal Funding and New York
… New York is one of three states to have a “basic health plan,” as authorized by the Affordable Care Act ; in … this is known as the Essential Plan (EP). The EP provides health insurance to individuals ages 19 to 64 with incomes up … in 2024) that are not eligible for Medicaid, Child Health Plus, or employer-provided health plans. First offered …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planState Agencies Bulletin No. 1160
… should be returned with a completed Next of Kin Affidavit (form AC 934-P and a Report of Check Exchange (Form AC 1476-P ). For recipients of a previously deceased …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1160-implementation-general-salary-and-other-increases-and-ending-andState Agencies Bulletin No. 1918
… ARO must be entered. Please refer to Payroll Bulletin No. 1893 for more information. Agencies must continue to use … checked for rehired retirees. Please see Payroll Bulletin No. 1728 for further details on the New York Retiree … 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/state-agencies/1918-april-2019-retroactive-increase-agency-police-services-unit-apsuState Agencies Bulletin No. 2036
… agencies of OSC’s automatic processing of the April 2022 Retroactive Increase to APSU Expanded Duty Pay. Affected … (EXD) effective 3/31/2022. Effective Dates The April 2022 Retroactive Increase to Expanded Duty Pay will be processed … Note: If an employee was previously in BU31 and owed a retroactive adjustment and is currently in a different …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2036-april-2022-retroactive-increase-agency-police-services-unit-apsuSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… the State, distinct and separate from the Town of Paris, in Oneida County. The District is governed by a five-member … annual financial report (AUD) was prepared and filed in a timely manner or that an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Opinion 2003-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. IMPROVEMENT DISTRICTS -- Expenses (of extension to town water district) WATER DISTRICTS -- … Whether the cost of an improvement for an extension to an existing town water …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 2001-10
… and examine witnesses, including generally pursuant to subpoena, in respect to the claim (Town Law §119). …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10State Agencies Bulletin No. 2225
… inform agencies of OSC’s automatic processing of the April 2024 PEF Salary Increase and provide instructions for … a salary increase of three percent (3.00%) for fiscal year 2024-2025 and includes the April 1, 2024 PEF Salary Schedule . Effective Dates: The April 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2225-april-2024-public-employees-federation-pef-3-salary-increaseState Agencies Bulletin No. 2224
… the date the report is produced. Included on the report is one or more of the following messages which identifies the … April 2024 Salary Increases. Included on the report is one or more of the following messages which identifies the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2224-april-2024-civil-service-employees-association-csea-3-salary-increaseDivision of Housing and Community Renewal Bulletin No. DH-32
… earn codes will be adjusted automatically: Extra Time ( EXT ), Holiday Pay ( HPA ), Lump Sum Payment-Vacation ( LSA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-32-april-1-2007-and-april-1-2008-salary-and-otherOpinion 94-2
… in the opinion. CITIES--Fees (exemption from parking meter fees for city officials) PARKING AND TRAFFIC REGULATIONS--Parking Regulations (exemption from meter fees for city officials) VEHICLE AND TRAFFIC LAW, … mayor and members of the city council from paying parking meter fees while on official duty. 1980 Opns St Comp, No. …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Opinion 96-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … pursuant to this judgment are a townwide or a part-town charge. The general rule is that all taxes for town purposes … Whether the damages payable pursuant to this judgment are a townwide …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 90-59
… -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads (removing of snow … §140: A town may not regularly plow and sand a private road belonging to a disabled individual, except in an … ask whether a town may regularly plow and sand a private road belonging to a disabled individual. A town …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Opinion 88-61
… the date of registration shall be deemed as the postmark stamp date (IRC, §7502[c][1][B]). In the case of certified mail, the postmark stamp date on the sender's receipt shall be deemed as the postmark stamp date (IRC, §7502[c][2]; 26 CFR, §301.7502-1[c][2]). In …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 95-12
… DEVELOPMENT AGENCIES -- Powers and Duties (authority to deposit or invest funds with a State or federally chartered … MUNICIPAL FUNDS -- Deposits and Investments (authority to deposit or invest with a State or federally chartered savings … and an industrial development agency (IDA) may deposit or invest their funds with a State or federally …
https://www.osc.ny.gov/legal-opinions/opinion-95-12CUNY Bulletin No. CU-271
… Purpose To inform agencies of raise eligibility and automatic processing and to provide … T8, TC, GA and AJ Background Pursuant to the Memorandum of Agreement between the City University of New York and the Professional Staff Congress for the term … This bulletin informs agencies of raise eligibility and automatic processing and to provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-271-retroactive-salary-increases-employees-represented