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Opinion 88-5
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … LAW, §92-a: A town may provide health insurance coverage at town expense to retired officers or employees, or a group … a personnel policy of providing health insurance at town expense to retired employees with at least five years …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Helping Hands School – Compliance With the Reimbursable Cost Manual
… June 30, 2014, we determined Helping Hands reported $26 in non-personal service costs on its CFR that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualPlainville Fire District – Board Oversight (2021M-91)
… recurring expenditures without the Board’s prior review or approval. The Board did not: Adopt transparent or realistic budgets. Budgets underestimated transfers to … overestimated appropriations. Adopt a fund balance policy or develop multiyear financial and capital plans. Ensure the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91State Comptroller DiNapoli Releases Municipal Audits
… collective bargaining agreement and the town’s employee handbook that affect leave accrual records. The handbook did not require salaried employees to prepare time …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 90-49
… -- Commissioners (compensation) WORDS AND PHRASES -- "Per day" (for purposes of compensation to improvement district … we concluded that an improvement district commissioner who does not work a full day is entitled only to a proportionate … to a per diem allowance. We concluded that section 214 does not require that services for the district be rendered …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Full- and Part-Time Service Credit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 1 2 Article 14B Sections 551 552 553 Full PartTime Service Credit
https://www.osc.ny.gov/retirement/publications/1840/full-and-part-time-service-creditEligibility, the Benefit and Filing – New Career Plan for ERS Tier 2 Members
… information for ERS Tier 2 members covered by Sections 75h and 75i Eligibility the Benefit and Filing …
https://www.osc.ny.gov/retirement/publications/1509/eligibility-benefit-and-filingFull- and Part-Time Service Credit – New Career Plan for ERS Tier 2 Members
… for ERS Tier 2 members covered by Sections 75h and 75i Full and PartTime Service Credit …
https://www.osc.ny.gov/retirement/publications/1509/full-and-part-time-service-creditFull- and Part-Time Service Credit – New Career Plan for ERS Tier 1 Members
… for ERS Tier 1 members covered by Sections 75h and 75i Full and PartTime Service Credit …
https://www.osc.ny.gov/retirement/publications/1504/full-and-part-time-service-creditState Agencies Bulletin No. 1547
… Purpose To notify agencies of an automatic dues and agency shop fee increase. Affected Employees Employees represented … will identify employees with Dues (Code 238) and Agency Shop Fee (Code 281) and automatically increase the current … To notify agencies of an automatic dues and agency shop fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1547-dc37-local-1070-dues-and-agency-shop-fee-increaseCUNY Bulletin No. CU-481
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees represented … will identify employees with Dues (Code 471) and Agency Shop Fee (Code 472) and automatically increase the current … To notify agencies of an automatic Dues and Agency Shop Fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-481-dc37-local-1087-dues-and-agency-shop-fee-increaseCUNY Bulletin No. CU-479
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee Increase. Affected Employees Employees … District Council 37 Local 2054 in Bargaining Units TK, TY and SF Effective Date(s) Paychecks dated January 9, 2014 OSC … Actions OSC will identify employees with Dues (Code 266 ) and Agency Shop Fee (Code 289 ) and automatically increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-479-dc37-local-2054-dues-and-agency-shop-fee-increaseUnified Court System Bulletin No. UCS-156
… Employees Employees in Bargaining Unit SK represented by District Council 37, Local 1070 Effective Date(s) Paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-156-district-council-37-local-1070-dues-and-agency-shop-feeOpinion 99-7
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (in general) -- Recipients … (when fire district treasurer is proper recipient) INSURANCE LAW, §§9104, 9105: Assuming there is no special act … treasurer would be the proper recipient of foreign fire insurance tax moneys if the fire district fire department has …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Miller Place Fire District – Credit Cards (2024M-58)
… (Board) ensured that credit card charges were properly approved, supported and for appropriate purposes. Key … not always ensure that credit card charges were properly approved, supported and for appropriate purposes. As a … supporting documentation attached to the claim but were approved for payment by the Board. Commissioners approved and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Oversight of School Safety Planning Requirements (2018-S-34) 90-Day Response
To determine whether the State Education Department is monitoring schools, districts, and other programs to ensure they are complying with legislation and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s34-response.pdfExtended School Day Program
… Under these contracts, SCO provides academic, arts and music activities during non-school hours to children who …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/extended-school-day-programThe Child School – Compliance With the Reimbursable Cost Manual (2012-S-67)
To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of The Child School (School) were calculated properly, documented adequately, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s67.pdfWalden Fire District – Disbursements (2014M-184)
… in which it is located. The District, which covers 26 square miles and serves approximately 11,300 residents, is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Incarcerated and Death Matches
… the payments to the Social Security Administration Death Master File as of April 5, 2017. Our objective was to …
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matches