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Opinion 95-14
… computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, 9105: Unless … purposes and to pay for a ceremony to dedicate a new fire house and new fire apparatus. You ask whether a volunteer … purposes, and to pay for a ceremony to dedicate a new fire house and new fire apparatus. Sections 9104 and 9105 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-14VII.10.B Establishing and Increasing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… vouchers previously paid by OSC which could have been paid from a cash advance account if it were in existence at the … whether the request is approved or denied. Establish a New Bank Account (For New Advance Requests) After approval, and … BSAO’s Cash Management Unit for permission to establish a bank account. Each request must be submitted by the agency’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advanceState Agencies Bulletin No. 1603
… for processing the 2017 CSEA and PEF Over40 Comp Time II Cash Out. Affected Employees Employees in the following … who have opted to participate in the Over40 Comp Time II program: Administrative Services BU02 Operational Services … to cash out up to 120 hours of accrued Over40 Comp Time II credits in each year of the program. The Governor’s Office …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1603-2017-csea-and-pef-over40-comp-time-ii-cash-outOther Bulletin No. 39
… the State University Construction Fund instructions for new overtime earnings codes to be used for Time Entry overtime payments Affected Employees Employees … Association (CSEA), signed 10/06/2017, which provides for a change in the calculation of overtime for all eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-39-new-overtime-earnings-codes-overtime-eligible-employeesCuba-Rushford Central School District - Financial Management (2020M-7)
… include reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7CUNY Bulletin No. CU-615
To notify agencies of an automatic dues and agency shop fee increase
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-615-district-council-37-dc37-local-375-dues-and-agency-shop-feeState Agencies Bulletin No. 2113
… New York State (NYS), on NYS highway routes, or on NYS parkway systems at least one-third or more of the time … New York State (NYS), on NYS highway routes, or on NYS parkway systems at least one-third or more of the time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2113-2023-special-assignment-duty-pay-calendar-year-2022State Agencies Bulletin No. 2314
… and BU05 in the Department of Transportation (Department ID 17XXX) or the Office of Parks, Recreation, and Historic … now deceased should be submitted as a Stop Payment Request with a reason of Exchange in PayServ. The Report of Check … check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Retirement information: …
https://www.osc.ny.gov/state-agencies/state-agencies/2314-2025-special-assignment-duty-pay-calendar-year-2024VI.3.A Overview – VI. Budgets
… Budget Transfers are the movements of authorized budget amounts from one appropriation to … governed by various State statutes, depending on the type of transfer being performed. State Statutes State Finance Law §51 governs the movement of budget authority for interchange transactions except as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewState Agencies Bulletin No. 995
… Tool Allowance payment through PayServ or by Standard Voucher: Standard Voucher The agency will issue a separate check to reimburse … payment using the receipted method, paid by Standard Voucher, is not subject to income and employment taxes and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/995-june-2010-tool-allowance-payment-csea-operational-services-unitWorcester Central School District – Unassigned Fund Balance (2016M-1)
… District officials’ management of unassigned fund balance for the period July 1, 2014 through November 16, 2015. … the statutory limit in two of the last three fiscal years. For 2012-13 through 2014-15 District officials overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1State Comptroller DiNapoli Releases Municipal Audits
… (Otsego County) Auditors determined the town clerk did not issue duplicate receipts for any collections during the audit … annual financial reports and tax cap forms were not filed, as required. As a result, the board was unaware that … ticket fines may not be fully realized. City officials project the general fund having an unassigned fund balance of …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… expenditure projections in the District's proposed budget for the 2017-18 fiscal year are reasonable. Background The … to fund operating deficits to submit their proposed budget for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Willsboro Central School District – Financial Condition (2015M-362)
… District is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in Essex County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Victor Central School District - Financial Management (2019M-62)
… warnings from its external auditor that the school food service surplus fund balance was excessive. Overfunded … operations. Develop a plan to continue reducing the school food service fund balance to a reasonable level. Review and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Tri-Valley Central School District - Financial Management (2020M-17)
… and District officials properly managed fund balance. Key Findings The Board appropriated approximately $3.9 million in fund balance and reserves from 2016-17 through 2018-19, but only used approximately … the last three fiscal years, ranging from 3.2 percentage points to 9.5 percentage points over the limit. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Schalmont Central School District – Financial Condition Management (2018M-15)
… the Town of Guilderland in Albany County and the Town of Florida in Montgomery County. The Board of Education is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15State Agencies Bulletin No. 1187
… 2012 (Administration) Background NYSCOPBA membership dues for employees in Bargaining Unit 01 will increase … OSC will automatically increase the biweekly deduction for Dues (Code 291) and Agency Shop Fee (Code 295). In … a one-time retroactive Dues/Agency Shop Fee adjustment for members in Bargaining Unit 01. Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1187-new-york-state-correctional-officers-and-police-benevolent-associationState Police Bulletin No. SP-210
… of this bulletin is to describe new Time Entry Earns codes to be used to report and track overtime worked due to … activities. To facilitate tracking in PayServ, new Earns codes have been created. Effective Date(s) Tracking overtime … eligible. OSC Actions OSC has created the following Earns codes in PayServ to enable agencies to track overtime related …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-210-reporting-overtime-related-covid-19Town of Spencer – Disbursements (2025M-35)
… the audit period. It is the responsibility of the Board to conduct a thorough and deliberate audit of claims before … we reviewed 123 of these disbursements totaling $262,100 to determine whether they were properly supported and found … totaling $28,100 lacked adequate detail for the Board to complete a thorough claims audit. For example, although …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35