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City of Troy – Budget Review (B5-13-20)
… tool for prudently managing the City’s resources. The sewer fund continues to display a trend of weakening … position and the proposed increases in revenues for the sewer fund’s 2014 budget do not appear reasonable. The City’s … to finance the short-term and long-term liabilities related to the Combined Sewer Overflows Long Term Control …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Town of Clare – Fiscal Stress (2013M-317)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2012 to April 30, 2013. Background … five-member Town Board is the legislative body responsible for managing Town operations. The Town’s general fund budgeted appropriations for 2013 were approximately $136,000 and $173,000 for the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317TheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by TheraCare Preschool Services, Inc. (TheraCare) on its Consolidated Fiscal Reports (CFRs) were properly calculated and adequately documented pursuant to the State Education Department's Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualPine Valley Central School District –Financial Management and Procurement (2014M-36)
… Purpose of Audit The purpose of our audit was to assess the District’s financial management and procurement … accumulated in excess of $2.4 million that should be used to benefit taxpayers by paying off debt, financing one-time … do not address oversight of the procurement process to ensure compliance. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementCVS Health – Temporary Holding Account Rebate Revenue
… drug claims maintained in CVS Health’s temporary holding account. Our audit covered the period January 1, 2014 through … CVS Health improperly designated a temporary holding account, used to process certain prescription drug claims, as … is due to Civil Service for rebate-eligible claims in the account for the period January 1, 2014 through December 31, …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueState Agencies Bulletin No. 2109
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023 PEF LLS payment and provide instructions … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2023 PEF LLS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2109-april-2023-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 1101
… Purpose To inform agencies of new earnings codes and procedures for processing the … rate less than $7.57 Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the … To inform agencies of new earnings codes and procedures for processing the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1101-2011-2012-deficit-reduction-plan-employees-represented-public-employeesState Police Bulletin No. SP-252
… processing of the April 2023, April 2024, and April 2025 Retroactive 3.00% Salary Increase and provide … are affected. Background: Chapter 130 of the Laws of 2025 implements the 2023-2026 Agreement between New York … to the general salary in April 2023, April 2024 and April 2025 for Troopers in Bargaining Unit 07 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-252-april-2023-april-2024-and-april-2025-retroactive-salary-increases-stateOpinion 89-18
… unauthorized payments) REAL PROPERTY TAX LAW, §§310, 318; STATE CONSTITUTION, ARTICLE VIII, §1: In the absence of … of payments made to the chairman of assessors in 1987. Section 318 of the Real Property Tax Law requires that any … 4 of section 318 provides that: Notwithstanding the provisions of this subdivision or any other law, the travel …
https://www.osc.ny.gov/legal-opinions/opinion-89-18State Police Bulletin No. SP-251
… OSC’s automatic processing of the April 2023, April 2024 and April 2025 retroactive increases to Location Pay, Longevity Compensation and Expanded Duty Pay and the April 2023 and April 2024 … of OSCs automatic processing of the April 2023 April 2024 and April 2025 retroactive increases to Location Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-251-april-2023-2024-and-2025-retroactive-increases-location-pay-longevityState Agencies Bulletin No. 1756
… or two percent (2.0%) for the corresponding fiscal year, whichever is greater. Employees with a Pay Basis Code … Criteria Section. All subsequent rows for that fiscal year will also be updated, regardless of status, using the … using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1756-april-2016-april-2017-and-april-2018-retroactive-salary-increases-stateOpinion 88-11
… issues discussed in the opinion. PARKS AND RECREATION -- Park Land (conveyance of lands subject to reversionary … §1-102(1): When land is conveyed to a village for use as a park, subject to a private reversionary right, the land, upon its discontinuance as a park, may be re-conveyed to the original grantor or his …
https://www.osc.ny.gov/legal-opinions/opinion-88-11State Comptroller DiNapoli Releases Audits
… issued. Metropolitan Transportation Authority – New York City Transit: Risk Assessment and Implementation of Measures … (United) to administer the Medical/Surgical Program of the Empire Plan, which covers a range of services, including … drugs, which are also covered under the Empire Plan’s separate Prescription Drug Program. A …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2371
… Payments may be made beginning with the Administration Pay Period 14 Lag checks dated 10/22/2025 and Institution Pay Period 14 Lag checks dated 10/30/2025. Eligibility Criteria: … to the Social Security Administration (SSA). As PayServ does not include this information, OSC will be mailing a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2371-new-correctional-institution-differential-eligible-employees-departmentUnified Court System Bulletin No. UCS-261
… End Date: 05/31/2018 Earn Code: UA5 Amount: $695 - NU SY $695 - NU SR OSC has created a new Earns Code to be used to report … End Date: 05/31/18 Earn Code: UBA Amount: $462.50 – NU S9 OSC will notify the OCA when processing is complete so …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-261-june-2018-uniform-and-equipment-uniform-allowance-andOpinion 90-27
… in the opinion. FIRE COMMISSIONERS -- Appointment (in joint fire district) FIRE DISTRICTS -- Establishment of … of a village located within the town are authorized to establish a joint fire district by resolution subject to a … discontinue the operation of its fire department. You ask how the town and village may proceed to establish a joint …
https://www.osc.ny.gov/legal-opinions/opinion-90-27State Agencies Bulletin No. 1842
… is superseded by Payroll Bulletin No. 1842.1 . Purpose The purpose of this bulletin is to notify agencies of the updated AC-2772 Direct Deposit … The purpose of this bulletin is to notify agencies of the updated AC2772 Direct Deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1842-updated-direct-deposit-form-nys-employees-ac-2772SUNY Bulletin No. SU-193
… for 21P employees will end 06/05/13. However, the status of 21P employees will remain as Active on the Job Data page. … Credit) must be used to ensure accurate reporting of service credit to the retirement system. The maximum … Summer Session Payments for non-resident aliens, one of the following Earnings Codes must be submitted on the Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-193-2013-suny-summer-session-paymentsSUNY Bulletin No. SU-204
… the dates submitted. Employees Paid During the Academic Year 2013-2014 In addition to the above, the following … for employees who are paid during the 2013-2014 academic year. Summer Session Worked in the Same Agency If the Summer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-204-2014-suny-summer-session-paymentsOpinion 97-3
… (authority to waive) REAL PROPERTY TAX LAW, §1182; L 1993, ch 602, §8, as amended: Section 1182 of the Real Property Tax … liens prior to January 1, 1995 (L 1993, ch 602, §8[c], [d], as amended by L 1994, ch 532, §11 and L 1995, ch 579, … effect only until December 31, 1999 (L 1993, ch 602, §8[c][i], as amended) 1 . Chapter 602 repealed, among other …
https://www.osc.ny.gov/legal-opinions/opinion-97-3