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SUNY Bulletin No. SU-349
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-349-july-2023-increase-location-pay-and-location-mid-hudsonOpinion 2006-2
… property” or, if different, the “typical one or two family home” (see Town Law §§193[2], 209-a), as stated in the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 89-1
… the payment, on the theory that vacation leave is a vested property right subject to constitutional due process … to pay all unused time would constitute a taking of property without due process of law. The court stated that: … for an individual to have a constitutionally protected property interest, he or she must have a "legitimate claim of …
https://www.osc.ny.gov/legal-opinions/opinion-89-1State Agencies Bulletin No. 167
… employees (and leave without pay) with active deductions in bargaining units 02, 03, 04, 06, 18, 46, 47, 52, 66 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/167-cancellation-general-deductions-certain-employees-who-are-inactive-orII.3.D Evaluation – II. New York State Financial Accounting
… (cash) basis reports can be found on OSC’s website at: http://www.osc.state.ny.us/reports/finance . DOB is … action(s) to restore budget balance. The DOB website at: http://www.budget.ny.gov/ contains additional information … These statements are published on the OSC website at: http://www.osc.state.ny.us/reports/finance . The SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… exposure in potable water outlets as required by New York State (NYS) Public Health Law and Department of Health (DOH) regulations. District officials did not sample and test or properly exempt 140 of the 379 (37 percent) water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mVillage of Schoharie - Board Oversight (2018M-184)
… The Board has not audited, or contracted for an audit of, the Clerk-Treasurer’s records. The Clerk-Treasurer has accrued compensatory time in excess of the 80-hour maximum, worth approximately $23,600. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Opinion 90-9
… added). We are aware of no authority in the Village Law for a village board of trustees, by resolution, to limit the … balance of an appropriation, from the appropriation for contingencies, from unappropriated cash surplus or … powers, duties and functions as it shall deem necessary for effectuating or administering the board of trustees' …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Assessment Roll Verification (ARV) for School Districts
… File Assessment Roll Verification Form Enrollment Instructions [pdf] Background The Office of … the State Education Department (SED) each year to assist in the calculation of school state aid. School districts can … have different assessment roll years used to levy taxes in a given fiscal year. SED uses only assessment roll year …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsCost-Saving Ideas: Reviewing Your Revenue Collection Process
… using measures such as: How long does it take to process a tax or fee payment? How many total collections … government can reduce the amount of staff time devoted to clerical duties. This may include use of a locak box. Set up a contract with a bank to receive and process payments for your local government. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… to dangerously low levels jeopardizing public services and long-term infrastructure investments, according to an … Thomas P. DiNapoli. The audit highlighted the need for county officials to develop a balanced budget for 2018 as … County officials have deferred needed investments into equipment and vehicle fleets; County operations that should …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressState Agencies Bulletin No. 2313
… Override OSC will utilize this field in the event that system logic must be bypassed and a manual update to the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2313-longevity-service-payment-employees-eligible-bargaining-unitOpinion 96-4
… They direct that the proposed budget 'shall' contain a statement of the estimated cash balance. The requirement is …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 98-1
… in section 99-r to "appropriation(s) ... available" to pay for municipal services provided to the State or units of …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Opinion 94-21
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … class of, purchase orders. You ask whether there is any statutory requirement that two signatures be obtained to authorize purchase orders in excess of $5,000 in towns. …
https://www.osc.ny.gov/legal-opinions/opinion-94-21What is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most … districts can increase the tax levy (the total amount of property taxes billed) to the lower of two percent or the …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capClymer Central School District – Payroll (2023M-168)
… – pdf] Audit Objective Determine whether Clymer Central School District (District) employee compensation payments were … corrective action. … Determine whether Clymer Central School District District employee compensation payments were …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Opinion 92-52
… Neck North may not enter into a cooperative agreement for the joint investment of its funds with the funds of other … of Great Neck North may participate in a cooperative plan for the joint investment of its funds with the funds of other … banks and trust companies are authorized to give security for such deposits. Any moneys of the authority not required …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Town of Hempstead – Compensatory Time (2021M-64)
Determine whether Town of Hempstead (Town) officials accurately accrued and accounted for compensatory (comp) time.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/hempstead-2021-64.pdfXIV.10.A Required Information for State Credit Cards – XIV. Special Procedures
… SECTION OVERVIEW AND POLICY The purpose of this section is to provide agencies with guidance related to required … Associated accounts contain the name of the employee as it appears on the State’s payroll file. The “Employee ID” …
https://www.osc.ny.gov/state-agencies/gfochapter-xiv/xiv10a-required-information-state-credit-cards