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Opinion 2000-14
… local retirement systems whose indeterminate costs would only be felt in the future" ( NYPIRG v City of New York , 89 … municipality's obligation was fixed and certain, requiring only the contribution of a specified sum for each day of … employee upon termination from service for any reason, not only upon retirement, and regardless of the duration of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 2002-2
… - Service Award Programs (service credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age) GENERAL MUNICIPAL LAW §§215(4), (6), 217(c), 218(b), … service credit after attaining the program's entitlement age, subject to the 40 year maximum provided for in article …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Opinion 2001-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … (authority to dissolve district when there are no "resident owners" within the district); (authority to dissolve … (meaning of for purpose of Town Law §§191, 202-c) -- "Resident Owner" (meaning of for purpose of Town Law §198[12]) …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 2000-7
… where, historically, the firm in question is the only one to have responded to a solicitation for bids, … set forth in section 802(1)(j) (2) literally applies only to "purchases", it is apparent, when read in context …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Opinion 2000-24
… opinion. MUNICIPAL COOPERATION -- Police Protection (joint service agreement between two non-contiguous villages) POLICE AND POLICE PROTECTION -- Contract for (between two … corporations" may enter into, amend, cancel and terminate agreements for the performance among themselves or "one for …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Local Government
… Find information about local audits property tax cap Fiscal Stress Monitoring …
https://www.osc.ny.gov/local-governmentSUNY Bulletin No. SU-378
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the July 2025 SUNY M/C Discretionary Salary Increase. Affected … The purpose of this bulletin is to provide agency instructions for processing the July 2025 SUNY MC Discretionary Salary Increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-378-july-2025-state-university-new-york-sunyOffice of Operations: 2025 Virtual Fall Conference
… state agency submissions of VR documents. Presenters: Jamie Hockey-Barrett, Zachary Nash, Linsay Scribner, Carmen …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2025-virtual-fall-conferenceState Agencies Bulletin No. 2355
… Purpose: The purpose of this bulletin is to inform agencies that position pools in PayServ may require … Affected Employees: All agencies with appropriations due to lapse on 09/15/2025 or 09/30/2025, are affected. … Certain chart of accounts strings in SFS that are attached to position pools in PayServ will be lapsing and will no …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2355-sfs-chartfield-strings-payserv-09152025-09302025-lapse-datesSUNY Bulletin No. SU-375
… Purpose: The purpose of this bulletin is to notify agencies of a change in the dues structure for … for employees with a base annual salary of $38,087 or less is .9% of the adjusted biweekly gross. The deduction for employees with a base salary of $38,088 or more is 1% of the adjusted biweekly gross. There is no maximum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-375-united-university-professions-uup-change-dues-structureCUNY Bulletin No. CU-841
… is to provide agency instructions for processing the June 2025 Security Titles Uniform Allowance Payment. Affected … of Classified Staff Labor Relations, authorizes the June 2025 payment. Effective Dates : The payments will be … in Institution Pay Period 6C, paychecks dated 06/26/2025. Eligibility Criteria : Employees in the CUNY campus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-841-cuny-june-2025-security-titles-uniform-allowance-paymentState Police Bulletin No. SP-242
… annually in June of each year and will be for one degree only. For employees in BU62, when the degree is obtained …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-242-2024-state-police-education-paymentDepartment of Transportation Bulletin No. DOT-44
… Purpose: The purpose of this bulletin is to provide the Department of Transportation instructions for processing the 2024 … Call-Out Response Payment. Affected Employees: Employees of the Department of Transportation in the Operational … The purpose of this bulletin is to provide the Department of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-44-2024-call-out-response-payment-fiscal-year-2023-2024Financial Reports
… Report 2025 Annual Comprehensive Financial Report 2024 Annual Comprehensive Financial Report 2023 Annual … Information March 31, 2025 Financial Statement March 31, 2024 Financial Statement March 31, 2023 Financial Statement … Amounts 2025 Employer Allocations and Pension Amounts 2024 Employer Allocations and Pension Amounts 2023 Employer …
https://www.osc.ny.gov/retirement/resources/financial-reportsTime and Attendance Practices of Selected Employees
… records for selected Long Island Rail Road (LIRR) employees reflected their actual time worked. We also … identified Metropolitan Transportation Authority (MTA) employees whose home addresses were beyond the metropolitan … York City metropolitan area. Each MTA agency requires its employees to document their hours worked. Work hours are …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesGreater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… We reviewed 50 assets with a combined purchase price totaling approximately $259,900 and determined that 10 … on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the inventory list but …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mBrushton-Moira Central School District – Tuition Billing (2023M-158)
… billed or underbilled $40,803 of the $71,192 (57 percent) in tuition it was entitled to and billed and collected $12,452 in tuition it was not entitled to for the 2019-20 through …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Questar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)
… school district or for use at Questar BOCES. Based on our review, Questar BOCES officials properly accounted for …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardwareState Agencies Bulletin No. 2217
… Purpose: The purpose of this bulletin is to provide agencies instructions for processing the 2024 Special Assignment to Duty Pay (SAD). Affected Employees: Employees of the … & Technical Services Unit BU05 Background: Pursuant to the side letter contained in the 2021-2026 Agreements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2217-2024-special-assignment-duty-pay-calendar-year-2023CUNY Bulletin No. CU-778
… Staff Nurse (Hourly) Nurse Practitioner (Full-time only) Background: The 2023 CUNY Nurses Health Specialty …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-778-2023-city-university-new-york-cuny-nurses-health-specialty