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Opinion 97-25
… This opinion represents the views of the Office of the State Comptroller at the time it was … in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (requirement that architectural review board members … board) GENERAL MUNICIPAL LAW, §§805-a(1)(c), 806(1)(a): A code of ethics may require a member of a municipal agency to …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… account without completing an application or waiting in line. TBTA does not limit the number of OTG tags that can be … be pursued. In addition, TBTA officials stated that a “Hot List,” which would allow law enforcement to locate …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesState Agencies Bulletin No. 2039
… entered into Time Entry using the Adjustment Code ARO (Adj Retro Raise for OT and RCL) For Earnings Code C75 with … entered into Time Entry using the Adjustment Code ARC (Adj Retro Raise for C19 OT). For Earnings Code PS6 with earnings … employee’s Form W-2. The adjustments (AJR, ARC, ARO, and Retro (RXX)) aresupplemental taxable wages, will be included …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2039-systematically-calculated-overtime-and-pre-shift-briefing-adjustmentsFiscal Stress Monitoring System Statistics
… The Office of the New York State Comptroller’s (OSC) Fiscal Stress … since 2013, alerting communities across New York State of the fiscal challenges their local governments are facing. … in 2024. Included in the report is also a trend analysis of the data collected on FSMS non-filing local governments. …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsWyoming Central School District – Financial Management (2016M-67)
… Background The Wyoming Central School District is located in the Town of Bethany in Genesee County and the Towns of Attica, Covington, Middlebury, Perry and Warsaw in Wyoming County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Town of Gorham – Budgeting (2023M-181)
… did not develop and adopt realistic budgets, a financial plan or fund balance and reserve policies. As a result, the … accurate revenue and expenditure estimates. Develop a plan to reduce the amounts of excessive unrestricted fund … Town officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… in the City of North Tonawanda and was established in 1903 by a special act of the State Legislature, which was … subsequently amended in 1906. The Association is governed by a nine-member Board of Directors that elects the …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxLivingston County Probation Department – Financial Operations (2016M-404)
Livingston County Probation Department Financial Operations 2016M404
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Schroon Lake Central School District – Financial Condition (2014M-145)
… July 1, 2010 through July 31, 2013. Background The Schroon Lake Central School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester … Schroon Lake Central School District Financial Condition 2014M145 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… in aid for costs associated with operating the Tuscarora Indian School, and there is at least an 18-month lag before …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… and two were not implemented. The District’s purchasing policy does not include detailed guidance for procuring goods … duties. The District’s property sale and disposal policy does not contain any specific procedural guidance. Key Recommendations Update the purchasing policy and procedures. Appoint an independent claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseNorth Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… period July 1, 2011 through May 31, 2013. Background The North Merrick Union Free School District is located in the … North Merrick Union Free School District Treasurers Duties …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Andes Central School District – Financial Management (2013M-250)
Andes Central School District Financial Management 2013M250
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250East Hampton Housing Authority – Board Oversight (2017M-33)
… 1, 2015 through September 30, 2016. Background The East Hampton Housing Authority is located in the Town of East Hampton in Suffolk County and is governed by an appointed … East Hampton Housing Authority Board Oversight 2017M33 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Payroll Improvement Project Bulletin No. PIP-005
… Navigation Crosswalk provides a side by side list of 9.1 vs. 9.2 navigations. Pay Serv 9.2 navigation for common pages …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92State Police Bulletin No. SP-255
… of the April 2023 April 2024 and April 2025 Retroactive 300 Salary Increase and provide instructions for payments not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-255-retroactive-april-2023-april-2024-and-april-2025-salary-increases-stateOpinion 91-55
… WORDS AND PHRASES -- "Cost of Operation, Maintenance and Repairs" (depreciation not included as) -- "Net Revenues" … Depreciation is not a "cost of operation, maintenance and repairs" to be deducted from "gross revenues" to calculate …
https://www.osc.ny.gov/legal-opinions/opinion-91-55XI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… contract transactions sent to OSC for review and approval. Vendor Responsibility Determination In accordance with XI.16 Vendor Responsibility , the procurement record for every …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-actState Agencies Bulletin No. 2348
… the full value is withheld, the agency must submit a Data Chg on the Job Action Requests page effective 03/27/2025 … Reason code PAV (Perf Adv) or PMR (Prom Recal) or a Data Chg on the Job Action Requests page using the Reason code CIC (Chg IncCd/or AnnDt/or FIS Sal) effective 03/27/2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2348-april-2025-managementconfidential-mc-performance-advancesDivision of Housing and Community Renewal Bulletin No. DH-121
… DC 37 RRSU LLS payment during 2022-2023: Leave of Absence/Preferred List on 09/30/2022 An employee who otherwise … Compensation Leave or Unpaid Military Leave), on a preferred list on 09/30/2022 becomes eligible if they return … the employee’s October 2022 DC 37 RRSU LLS eligibility. Preferred List on 09/30/2022: Agencies must submit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-121-october-2022-district-council-37-dc-37-rent-regulation