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Opinion 88-51
… (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a … repair reserve fund may be expended for the dredging of a lake if the work is intended to restore the lake to its original condition and need not be undertaken …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 2002-16
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … a laudable purpose (see, e.g. 1986 Opns St Comp No. 86-70, p 109). Article VIII, §1, however, does not prohibit the … v Erie County , 28 NY2d 80, 320 NYS2d 29; Opn No. 86-70, supra ). It is also well established that, except where …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16SUNY Bulletin No. SU-209
… To inform agencies of new earnings codes and procedures for processing the 2014-2016 UUP Deficit Reduction Plan. … 12L, OSC will insert a row on the Additional Pay page for employees who meet ALL of the following criteria: … Additional Pay record will not be created automatically for employees in a composite position (identified by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-209-2014-2016-deficit-reduction-plan-psnu-employeesState Police Bulletin No. SP-256
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023, April 2024 and April 2025 retroactive … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2023 April 2024 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-256-april-2023-2024-and-2025-retroactive-increases-location-pay-longevityOpinion 2004-2
… bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Family Relationships (spouse of town board member … that when a town awards a contract for public work to a prime contractor, and the prime contractor subcontracts a portion of the work to a …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Division of Housing and Community Renewal Bulletin No. DH-59
… where a Next of Kin Affidavit and Report of Check Exchange forms have been submitted, OSC will accept a photocopy of these forms to process the exchange of the check. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-59-april-2013-district-council-37-dc37-longevity-lump-sumVII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… public query in SFS. The appropriate account code from the table below is also required. When used, these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… The non-reimbursable costs included $5,394 in ineligible property expenses, $3,609 in ineligible food costs, $2,337 in …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… that disbursements were properly supported and approved for District purposes. The Assistant Treasurer admitted to … shortage of $370 and unidentified funds of $8,207. Town of Lloyd – Financial Condition (Ulster County) The board … resulted in an increase in the combined fund balance for the general, water and sewer funds from $2.4 million in …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsFrankfort-Schuyler Central School District – Financial Management (2016M-226)
FrankfortSchuyler Central School District Financial Management 2016M226
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Lyndonville Central School District – Financial Condition (2016M-143)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through February 24, 2016. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled $13.3 million. Key … District could not provide evidence of a documented plan for the future use of the capital reserves. There is no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Germantown Central School District – Financial Management (2013M-230)
… for the excessive funding levels, which effectively allowed it to circumvent the statutory limits. District … Ensure unexpended surplus fund balance is within the allowed legal limits. Develop comprehensive policies and … Review all reserves and determine if the amounts reserved are necessary, reasonable and in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Town of Laurens – Budgeting Practices (2013M-204)
… to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 residents. … budget estimates. The Board received an extra $1.7 million in unbudgeted revenues from 2008 to 2012. Of this amount, … much of this difference was attributable to the flood. As a result, the combined unassigned fund balance for all funds …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204State Agencies Bulletin No. 1161
To inform agencies of new earnings codes and procedures for processing the 20112012 and 20122013 SSU BU21 Deficit Reduction Plan
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1161-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleState Police Bulletin No. SP-108
… 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-police/sp-108-fitness-bonus-payment-fiscal-year-2008-09State Police Bulletin No. SP-103
… of State Police of the procedures for processing Fitness Bonus Payments. Affected Employees Troopers in Bargaining … 157 of the Laws of 2005 provide for an annual Fitness Bonus Payment. Effective Date(s) Payments may be submitted in … Troopers in Bargaining Unit 07 who qualify, the minimum bonus payment is $131.28 and the maximum bonus payment is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-103-fitness-bonus-payment-fiscal-year-2007-08Opinion 90-45
… in the proposed resolution to support standardization are that it is desirous "to maintain a match of all tires on [the] loaders"; that the particular make of "tires are a standard in the industry and are an option on the majority of loaders sold"; and that the …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Opinion 88-47
… New York City Charter and Administrative Code ( L.K. Land Corp. v Gordon , 1 NY2d 465, 154 NYS2d 32, cert den sub nom Greenfield v L.K. Land , Corp., 352 US 989, 77 S Ct 387, 1 L ed 2d 368). In rejecting … Charter and Administrative Code discussed in L.K. Land Corp. , supra , section 1422 of the Real Property Tax Law …
https://www.osc.ny.gov/legal-opinions/opinion-88-47State Agencies Bulletin No. 1369
… Tax Deferred Annuity 414 NYT Tax Deferred Annuity 417 HRC TDA 419 CUNY TDA Copeland Affected SUNY Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1369-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1114
… Supplemental Ret Ann CUNY 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity 417 HRC TDA 419 CUNY TDA Copeland …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1114-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tda