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Opinion 2002-13
… to fund the fire department softball, billiard and bowling teams, and to pay for expenses for the department's annual fund-raising drive. … foreign fire insurance tax monies received by a fire district treasurer may be used to pay expenses of softball, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Oneida County – Court and Trust (2023-C&T-3)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through October 12, 2023.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/oneida-county-court-and-trust-2023-CT-3.pdfPutnam County – Court and Trust (2024-C&T-2)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022, through November 15, 2023.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/putnam-county-2024-CT-2.pdfLewis County – Court and Trust (2024-C&T-1)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through January 24, 2024.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/lewis-county-2024-CT-1.pdfLivingston County Court and Trust (2022-C&T-4)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through June 17, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/livingston-county-2022-ct-4.pdfSchoharie County Court and Trust (2022-C&T-3)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through April 20, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/schoharie-county-2022-ct-3.pdfWayne County Court and Trust (2022-C&T-1)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through October 31, 2021.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wayne-county-2022-ct-1.pdfSeaford Fire District – Length of Service Award Program (2014M-319)
… of Audit The purpose of our audit was to examine the District’s controls over its Length of Service Award Program (LOSAP) for the period January 1, 2013 through March 31, 2014. … District is a district corporation of the State, distinct and separate from the Town of Hempstead, Nassau County, in …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Smithtown Fire District – Capital Project (2014M-231)
… of Audit The purpose of our audit was to examine the District’s internal controls over capital asset spending for the period January 1, 2013 through June 30, 2014. … District is a district corporation of the State, distinct and separate from the Town of Smithtown and Suffolk County in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Schuyler Heights Fire District – Claims Processing (2014M-124)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over claims processing for the period January 1, 2012 through December 31, 2013. … District is a district corporation of the State, distinct and separate from the Town of Colonie and the County of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Employer Reporting and Adjustment Forms, May 2017
Employer Reporting and Adjustment Forms for Payroll Users Group meeting held on May 4, 2017
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/2017-05-meeting-employer-reporting.pdfAdditional Service Credit for Sick Leave (Section 341[j]) – Regional State Park Police Plan
… Under Section 341[j] of the Retirement and Social Security Law (RSSL), you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly from public …
https://www.osc.ny.gov/retirement/publications/1867/additional-service-credit-sick-leave-section-341jApplication for Article 14B Disability Retirement (RS6408)
For NYSLRS county sheriffs, undersheriffs and certain deputy sheriffs whose employers elected coverage under Sections 555, 556, 557 and 558 of the Retirement &
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6408.pdfCUNY Bulletin No. CU-317
… Subject District Council 37, Local 2627 Union Dues and Agency Shop Fee Increase Purpose To notify agencies of an … OSC will automatically change the biweekly deduction for Union Dues (Code 254 ) and Agency Shop Fee (Code 283 ) as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-317-district-council-37-local-2627-union-dues-and-agency-shopCUNY Bulletin No. CU-388
… Purpose To notify CUNY agencies of the modified eligibility for Deduction Code 300, MetLife Whole Life Insurance program. … Affected Employees Employees in Bargaining Units TK, TY and SF represented by District Council 37, Local 2054, New York City College …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-388-change-eligibility-metlife-whole-life-insurance-programLake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… of Audit The purpose of our audit was to evaluate the District’s internal controls over financial activity for the period January 1, 2013 through September 30, 2014. … District is a district corporation of the State, distinct and separate from the Town of Hamburg, located in Erie …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… of Audit The purpose of our audit was to examine the District’s travel expenditures for the period January 1, 2015 through December 5, 2016. … #4 is a district corporation of the State, distinct and separate from the Town of Cheektowaga in Erie County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Financial Condition Analysis (for Board Members)
Performing a regular, timely financial condition analysis can provide board members with valuable information on the current and future state of a local government's finances. Regular analysis can highlight potential fiscal problems and provide information necessary for timely corrective action. Thi
https://www.osc.ny.gov/files/local-government/academy/pdf/financial-condition-analysis-11-9-22.pdfProvisions for an Accidental Death Benefit – World Trade Center Presumption
… Chapter 445 (Laws of 2006) provides for an accidental death benefit to the beneficiaries of … to an accidental death benefit by filing an Application for Conversion of Service or Disability Retirement to … been retired 25 years or less at the time of your death; and It is determined that the cause of death was the result …
https://www.osc.ny.gov/retirement/publications/world-trade-center/provisions-accidental-death-benefitCUNY Bulletin No. CU-213
… To explain processing of the Prepaid Legal Service Benefit for tax purposes. Affected Employees Employees in the … bargaining units, the value of the Prepaid Legal Benefit and the Earn Codes applied for the 2004 benefit year: Union … $67.70 PL1 SEIU Local 300 (Bargaining Unit S6) $78.00 PL2 District Council 37 (Bargaining Units SF, SJ, T9, TG, TH, TJ, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-213-prepaid-legal-service-benefit-cuny-employees