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Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… 2011.Therefore, officials cannot assure taxpayers that all of the District’s capital assets are safe and accounted for. … or misused. 112 capital assets with an acquisition cost of $60,871 were not recorded on the District’s inventory list. Of the 7,229 capital assets on the District’s active and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringOpinion 90-13
… HIGHWAYS -- Utilities (municipal sewer project connected with reconstruction of State highway) SEWERS AND SEWER … request and expense of a village, to install sewer pipe for a village sewer project in conjunction with a DOT road … reply to your letter concerning installation of sewer pipe for a village sewer project in conjunction with a planned New …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Opinion 2006-8
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Employee Benefit Accrued Liability Reserve Fund (use …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 2007-5
… (need for transfer of monies from capital reserve fund in county) GENERAL MUNICIPAL LAW § 6-c: With limited exceptions, a resolution of the governing board of a county for the transfer of monies from a capital reserve … You ask whether a resolution of the governing board of a county, other than Westchester County, that provides for the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5State Agencies Bulletin No. 421
… Purpose To explain the use of the new Earnings Code LOM (Location Other Amount) for employees who receive a location … To explain the use of the new Earnings Code LOM Location Other Amount for employees who receive a location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/421-new-earnings-code-location-payState Agencies Bulletin No. 1357
… Purpose To inform agencies of OSC’s automatic processing of the 2014 APSU Clothing Allowance and to provide agency … who meet the eligibility criteria Background Chapter 15 of the Laws of 2012, which implemented the 2009-2016 … To inform agencies of OSCs automatic processing of the 2014 APSU Clothing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1357-2014-clothing-allowance-certain-apsu-employees-represented-policeState Agencies Bulletin No. 1360
… of OSC’s automatic processing and to provide instructions for reporting transactions in Pay Period 20C. Affected … change during the year, the total earnings received for the year must equal the composite statutory salary, based … Members who serve the entire calendar year are eligible for a year-end adjustment in the final paycheck of the year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1360-2014-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 1177
… Time Entry earnings Reporting actions at the beginning of the academic year Teachers not returning in the fall of 2012 Change in Pay Basis Codes Transfers between agencies Work schedule for CAL teachers Restoration of health insurance for contract pay teachers General …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1177-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1172
… General Salary and other Increases and to provide agencies with instructions for payments not processed automatically. Affected Employees … date of the increase, have a status of Active, Leave with Pay, or Leave of Absence due to Military Leave. Revised … General Salary and other Increases and to provide agencies with instructions for payments not processed automatical …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1172-implementation-general-salary-and-other-increases-arbitration-eligibleCUNY Bulletin No. CU-212
… Purpose To notify agencies of new Deduction Codes to be used to process deductions for … Order No. 49, the Citywide Agreement and provisions of Internal Revenue Code (IRC) Section 132, The City University of New York (CUNY) is offering a Qualified Transportation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-212-processing-payroll-deductions-new-cuny-transit-benefitOpinion 92-28
… of proceeds to a public library); (payment of interest for notes issued for library taxes) LIBRARIES -- Finances … to reimburse the school district for interest costs with respect to such notes. (5) If a school district chooses … and a city school district public library in connection with moneys for the support of the library: 1. Is interest …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 95-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … authority) TOWN LAW, §§198(12), 202-c: The governing board of a town water district may, subject to a mandatory … Whether the facilities of a town water district for which indebtedness remains …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 96-10
… NYS2d 918 mod on other grnds 88 AD2d 780, 451 NYS2d 523 app dsmd 58 NY2d 601, 458 NYS2d 1025 app dsmd 58 NY2d 687, 458 NYS2d 543 rearg den 58 NY2d 824, …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Opinion 91-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE DISTRICTS -- Apparatus and Equipment (transfer of by village to joint fire district without consideration) … Whether fire apparatus of a village could be transferred for nominal or no …
https://www.osc.ny.gov/legal-opinions/opinion-91-4State Agencies Bulletin No. 1212
… of OSC’s automatic processing and to provide instructions for reporting transactions in Pay Period 19C. Affected … change during the year, the total earnings received for the year must equal a composite salary that is based on … Members who serve the entire calendar year are eligible for a year-end adjustment in the final paycheck of the year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1212-2012-year-end-adjustment-members-nys-legislatureOversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… 1, 2015 through December 14, 2016. Background The Office of Parks, Recreation and Historic Preservation (Parks), the Department of Environmental Conservation (DEC), and the Department of Health (DOH) are each responsible for regulating – and in …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsState Agencies Bulletin No. 1082
… Purpose To provide procedures to the Office of Mental Health (OMH) for new Time Entry Earnings Codes to … by OMH to enable them to more easily track the number of hours worked, the specific program in which the extra … Extra Service began Earnings End Date: Enter last date of Extra Service Hours: Enter Number of Hours Amount: Enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1082-new-extra-service-earnings-codes-office-mental-health-omhState Agencies Bulletin No. 1089
… the processing of this payment may be directed to the Payroll Earnings mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1089-new-vacation-lump-sum-payment-earnings-code-employees-bargaining-unitState Agencies Bulletin No. 1116
… of OSC’s automatic processing and to provide instructions for reporting transactions in Pay Period 19C. Affected … change during the year, the total earnings received for the year must equal a composite salary that is based on … Members who serve the entire calendar year are eligible for a year-end adjustment in the final paycheck of the year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1116-2011-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 774
… Increases and to provide agencies with instructions for payments not processed automatically. Background Pursuant … between New York State and NYSCOPBA (BU21) and provides for salary increases and additional payments for those employees covered by the agreement. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/774-implementation-general-salary-and-longevity-increases-non-arbitration