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Town of Conesville – Long-Term Planning (2016M-314)
… of our audit was to examine the Town’s long-term planning for the period January 1, 2015 through July 26, 2016. … an elected five-member Town Board. Budgeted appropriations for all funds for 2016 total approximately $930,000, of which $598,100 is … of our audit was to examine the Towns longterm planning for the period January 1 2015 through July 26 2016 …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314City of Little Falls – Budget Review (B25-3-9)
… million to liquidate deficits in its general, water and golf funds as of December 31, 2025. This debt can include the … sharing State Aid, $480,000 for garbage collection user fees, $177,000 for the sale of real property, $350,000 for … sales, $1.6 million for sewer rents, and $138,500 for golf revenues. These revenues may not be reasonable. The …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9Opinion 95-27
… of the date of the order or judgment. October 17, 1995 Patricia L. McCarthy Deputy Comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-95-27XIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… with federal GSA rate changes. Please note the 2025-2026 M&IE per diem rates did not change from the 2024-2025 … from the M&IE allowance. NYS does not use “First & Last Day of Travel” per diem rates. October 1, 2025 – September 30, 2026 Meals and Incidental Expenses Total Continental …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownPayroll Bulletins PBulletins
… View bulletins available for payroll officers to inform them of important changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletinsTown of Seward – Financial Management (2016M-353)
… our audit was to evaluate the Town’s financial management for the period January 1, 2015 through August 3, 2016. … by a five-member Town Board. Budgeted appropriations for the 2016 fiscal year totaled approximately $802,000. Key … our audit was to evaluate the Towns financial management for the period January 1 2015 through August 3 2016 …
https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353Town of Candor – Fund Balances (2014M-157)
… available for use in each of the four major operating funds has either increased significantly or remained at a … not formally documented any of these plans or set aside funds in reserves for these purposes. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157State Agencies Bulletin No. 1505
… the October 2016 CSEA LLS payment and provide instructions for payments not processed automatically. Affected Employees … rate credit minimum of 10 years (October 2004 or earlier) for employees who were previously established on the October … position. Refer to OSC Actions – Automatic Processing for additional information. Background Chapter 491 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1505-october-2016-civil-service-employees-association-csea-longevity-lumpCost-of-Living Adjustment – Regional State Park Police Plan
… (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years; or Receiving a disability pension for five or more years. When you die, if you selected an … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a …
https://www.osc.ny.gov/retirement/publications/1867/cost-living-adjustmentTown of West Seneca – Purchasing (2015M-11)
… 1, 2013 through December 18, 2014. Background The Town of West Seneca is located in Erie County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Town of Pierrepont – Fiscal Stress (2014M-314)
… is governed by a five-member Town Board, is located in St. Lawrence County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Town of Butternuts – Accounting and Reporting (2016M-323)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial operations for … The purpose of our audit was to examine the Towns financial operations for …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections
… for overseeing three types of casinos in the State: commercial, video lottery terminal (VLT),¹ and Class III tribe/nation (tribe/nation). Commercial and VLT casinos are required to remit a percentage … casinos for oversight costs. The Commission had not billed commercial casinos for oversight costs. Key Findings An …
https://www.osc.ny.gov/state-agencies/audits/2020/01/10/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collectionsMaximum Number of Reportable Days – Enhanced Reporting
… basis should be credited with a maximum of five working days per week. For monthly reports consisting of four weekly payments, you would report a maximum of 20 working days. When there are five weeks in a monthly report, 25 days would then be the maximum reported. Employees paid on a …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/maximum-number-reportable-daysOpinion 97-24
… to provide supplemental services to the fire company, i.e. fund raisers and refreshments at emergency incidents. Article …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Opinion 95-30
The authority for public libraries to invest moneys raised by taxes and nontax moneys such as gifts
https://www.osc.ny.gov/legal-opinions/opinion-95-30Retiring Before Age 62 – Career Plan
… retire before age 62 will have their benefit reduced by the percentages shown below. The percentage of the benefit reduction is prorated based on your exact age …
https://www.osc.ny.gov/retirement/publications/1642/retiring-age-62Otsego County – Court and Trust Funds (2025-C&T-4)
… – pdf] Purpose of Review The purpose of our review was to determine whether Otsego County (County) officials have established appropriate controls to safeguard and account for court and trust funds for the … January 1, 2023 through July 31, 2025. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4Child Care Assistance – Federal Funding and New York
… The New York State Child Care Assistance Program (CCAP) provides subsidies for … Families (TANF) block grant and $810.3 million from the Child Care Development Fund (CCDF). CCDF is generally composed of the Child Care Development Block Grant and the Child Care …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistancePerformance of Duty Disability – Non-Contributory Plan with Guaranteed Benefits
… duty disability retirement. The application must be filed while you are still in service or within two years of your … When filing for this benefit, “in service” is defined as while you are: Being paid on the payroll; On an authorized … you have not resigned or been terminated from employment while receiving those benefits. If you are eligible, …
https://www.osc.ny.gov/retirement/publications/1513/performance-duty-disability