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Opinion 92-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … CONSTITUTIONAL LAW -- Gifts and Loans (granting of license or concession for fair and adequate consideration) … NY2d 80, 320 NYS2d 29; Deniham Enterprises v O'Dwyer , 302 NY 451; Rodrigues v Town of Beekman , 120 AD2d 724, 502 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 95-9
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Service Award Program (service credit for attending meetings of the fire district board of commissioners) VOLUNTEER FIREFIGHTERS … Program (service credit for attending meetings of the fire district board of commissioners); (service credit for …
https://www.osc.ny.gov/legal-opinions/opinion-95-9XI-A.6 Auto-Sourcing Purchase Orders – XI-A. Purchasing
… as well as the frequency for these releases (i.e., daily, weekly, monthly, or quarterly). The Contract Processor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a6-auto-sourcing-purchase-ordersFinancial Condition and Selected Expenses
… (e.g., on-track, simulcast) totals about $2.3 billion. In November 2006, NYRA filed for bankruptcy due to its poor … a cumulative operating deficit of more than $135 million. In September 2008, upon renewal of its exclusive franchise, … agreement conveying all rights, titles, and interests in racetrack properties (land and buildings) to New York …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesState Police Bulletin No. SP-211
… Commissioned/Non-commissioned Officers Unit who possess or obtain a recognized degree from an accredited and recognized college or university shall receive recognized degree pay. Pursuant … members of the State Police Investigators Unit who possess or obtain a recognized degree from an accredited and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-211-2020-state-police-education-paymentState Police Bulletin No. SP-184
… Commissioned/Non-commissioned Officers Unit who possess or obtain a recognized degree from an accredited and recognized college or university shall receive recognized degree pay. Pursuant … members of the State Police Investigators Unit who possess or obtain a recognized degree from an accredited and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-184-2018-state-police-education-paymentState Police Bulletin No. SP-192
… Commissioned/Non-commissioned Officers Unit who possess or obtain a recognized degree from an accredited and recognized college or university shall receive recognized degree pay. Pursuant … members of the State Police Investigators Unit who possess or obtain a recognized degree from an accredited and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-192-2019-state-police-education-paymentCUNY Bulletin No. CU-845
… SP Teamsters City Employee ST Teamsters City Employee SU Teamsters City Employee SV Teamsters City Employee SW …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-845-cuny-2025-3125-general-salary-increases-internationalState Police Bulletin No. SP-135
… on the date of participation in the physical fitness test. 2009 For Investigators and Senior Investigators in … Leave or other approved leave and pass the 2009-10 fitness test may be entitled to Fitness Bonus Payments 2006, 2007 and … on the date of participation in the physical fitness test. For Investigators and Senior Investigators in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-135-fitness-bonus-payment-state-fiscal-years-2009-10-and-2010-11Stafford Fire Department, Inc. - Financial Management (2023M-110)
… did not adopt realistic budgets or take an active role in monitoring Department finances. As a result, the operating budget was underestimated by $29,667 in 2021 and by $33,298 in 2022. The Board did not: Include revenue estimates in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Clifton-Fine Central School District – Financial Condition (2017M-297)
… The Clifton-Fine Central School District is located in the Towns of Clifton, Fine, Pitcairn and Russell in St. Lawrence County. The District, which is governed by an … Each year, the Board appropriated over $1 million more in fund balance than was needed to finance the budget. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… The Gilboa-Conesville Central School District is located in five towns in Schoharie County, three towns in Greene County and one town in Delaware County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesRandolph Central School District – Financial Management (2014M-20)
… 1, 2008 through December 13, 2013. Background The Randolph Central School District is located in the Towns of … Randolph Central School District Financial Management 2014M20 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Spencerport Central School District – Financial Condition (2016M-254)
… The Spencerport Central School District is located in the Towns of Ogden, Gates, Greece and Parma in Monroe County. The District, which operates six schools … approximately $77.1 million. Key Findings Appropriations in the District’s adopted budgets from 2012-13 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Sharon Springs Central School District – Financial Condition (2016M-39)
… through November 30, 2015. Background The Sharon Springs Central School District is located in the Towns of Carlisle, … Sharon Springs Central School District Financial Condition 2016M39 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39North Salem Central School District – Time and Attendance (2016M-209)
… The North Salem Central School District is located in the Town of North Salem and portions of the Town of Somers in Westchester County and portions of the Towns of Carmel and Southeast in Putnam County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Worcester Central School District – Unassigned Fund Balance (2016M-1)
… Purpose of Audit The purpose of our audit was to examine District officials’ management of unassigned fund … million or 7.5 percent. Key Recommendations Develop a plan to reduce the amount of unassigned fund balance in a manner … taxpayers. Such uses could include, but are not limited to, using surplus funds as a financing source, funding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Sackets Harbor Central School District – Financial Condition (2016M-89)
… 1, 2014 through November 30, 2015. Background The Sackets Harbor Central School District is located in the Towns of … Sackets Harbor Central School District Financial Condition 2016M89 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Town of Fulton – Justice Court Operations (2017M-6)
… 2016. Key Findings Of the 105 vehicle and traffic tickets issued during our scope period, the former Justice did not adjudicate 82 tickets, either because he did not hold court on a regular … Key Recommendations Hold court as scheduled and adjudicate tickets in a timely manner. Maintain adequate court records, …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Payroll Improvement Project Bulletin No. PIP-001
… is to provide agencies with the updated layout for the Master File. NHRP501 version for 9.2 excel file NHRP501 … version for 9.2 pdf file Impact Agencies that use the Master File generated from PayServ will need to make changes … accommodate the new functionality. Agencies that use the Master File in their internal systems will be required to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-001-changes-payserv-master-file-nhrp501-layout