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Opinion 90-59
… -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads (removing of snow … §140: A town may not regularly plow and sand a private road belonging to a disabled individual, except in an … ask whether a town may regularly plow and sand a private road belonging to a disabled individual. A town …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Opinion 90-58
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance … policy by a village trustee to a village employee in the employee's private capacity is not a "contract" with … §800(3), a municipal officer or employee has an "interest" in any contract with his or her municipality if he or she …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Town of Bethlehem – Information Technology (2025M-25)
… [read complete report – pdf] Audit Objective Did Town of Bethlehem (Town) officials adequately secure and protect … files for the Police Department. The Town’s Management of Information Services (MIS) Department consists of the MIS Director and two employees: the Information …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25CUNY Bulletin No. CU-828
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the CUNY 2025 rate increases for High Pressure … the Effective Dates section. Further eligibility criteria is available in the memoranda from Carmelo Batista, Jr. dated … The purpose of this bulletin is to provide agency instructions for processing the CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-828-cuny-2025-rate-increases-high-pressure-plant-tender-titlesCUNY Bulletin No. CU-826
… for processing the CUNY 2025 rate increases for Auto Mechanic and Machinist Titles. Affected Employees: CUNY employees in Auto Mechanic and Machinist titles are affected. Background: … for a 2025 rate increase for employees in the titles of Auto Mechanic and Machinist. Effective Dates: The 2025 rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-826-cuny-2025-rate-increases-auto-mechanic-and-machinist-titlesCUNY Bulletin No. CU-813
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the CUNY 2025 rate increases for Oiler, … the Effective Dates section. Further eligibility criteria is available in the memoranda from Carmelo Batista, Jr. dated … The purpose of this bulletin is to provide agency instructions for processing the CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-813-cuny-2025-rate-increases-oiler-stationary-engineer-andState Agencies Bulletin No. 1358
… $1075 allowance (rounded up to the nearest dollar). The number of hours for employees who have a Payroll Status of … Form W-2 using code UTA (Uniform/Tool Allowance). Payroll Register and Employee’s Paycheck/Advice The Earnings Code UA8 and the amount paid will be displayed on the Payroll Register. The Earnings Description Uniform Allowance – BU 21 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1358-2014-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestComptroller DiNapoli Releases School Audits
… BOCES , Indian Lake Central School District , Liberty Central School District , Longwood Central School … auditor, nor did it perform the claims auditing function. Liberty Central School District – Financial Operations …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1061
… 4/7/11 (Institution). The Action/Reason code of PAY/FAC (Factor Change) will be used. Additional Pay After payroll … on all miscellaneous earnings to reflect the leap year factor for all earnings that are based on the annual factors. … Year Calculation For Fiscal Year 2011-12, the leap year factor, .038251 , will be used to calculate the amount that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1061-leap-year-salary-calculation-fiscal-year-2011-12Selected Aspects of Toll Collections
… regulations to assess and collect toll revenues for use of the Thruway. To reduce congestion, improve traffic flow, … discounts or non-revenue plans to specific categories of customers, allowing them to travel on the Thruway at a … cost or without paying tolls. The Thruway system consists of barrier segments, where the toll at each plaza is based on …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsDiNapoli: Retired Westchester County Police Officer Indicted for Forging State Records to Illegally Double-Dip From State Pension Fund
… System and maintaining its integrity are priorities for my office. I thank District Attorney Clegg, the State Education … Court before Judge Bryan E. Rounds on Feb. 6, 2023, and is due back in court on Feb. 22, 2023. He was charged with …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-retired-westchester-county-police-officer-indicted-forging-state-records-illegally-doubleDiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities
… Comptroller Thomas P. DiNapoli found the state’s Office of Children and Family Services (OCFS), which oversees the … child welfare system that investigates reports of alleged child abuse or child fatalities, can take … children are protected,” DiNapoli said. “New York’s Office of Children and Family Services (OCFS) consistently finds …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-office-children-and-family-services-can-improve-efforts-investigate-child-fatalitiesState Agencies Bulletin No. 2113
… Purpose The purpose of this bulletin is to provide agencies instructions for processing the 2022 Special Assignment to Duty Pay. … Retirement information The Special Assignment to Duty Pay is pensionable but is not included in the calculation of … The purpose of this bulletin is to provide agencies instructions for processing the 2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2113-2023-special-assignment-duty-pay-calendar-year-2022State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Division of Criminal Justice Services: Monitoring and Administration of Public Protection Grant Programs (Follow-Up) (2021-F-21) … Auditors identified one exception related to documentation of the authorization or receipt of confidential funds. Since …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits-0Auditing Travel/Conference Claims – Travel and Conference Expense Management
… The audit of travel and conference claims is required by law and is an … should ask may differ slightly between different types of local governments and school districts. However, the … described below should be included in every examination of travel claims. 10 Was the travel approved? There should be …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsXII.6.E Making an Emergency Payment – XII. Expenditures
… a waiver from advertising in the New York State Contract Reporter, OSC must approve the exemption. See Chapter XI, … exemption from advertising in the New York State Contract Reporter. Create a single payment voucher using the emergency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentState Police Bulletin No. SP-226
… Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 who meet … Senior Investigators and Investigator Specialists in Bargaining Unit 62. Effective Dates The April 1, 2022 2% … will be inserted as of the effective date of the Return from Leave action using the Action/Reason code of PAY/CSL …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-226-april-1-2022-2-salary-increase-state-police-employees-represented-newAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. AMC also operated other programs, including … approximately 785 students. The New York City Department of Education refers students to AMC and pays for its services … with its own stated policy. For fiscal year 2013-14, some of the supporting information AMC provided to us differed …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School Audits
… expenses. For example, due to anticipated increases in health insurance premiums, the district switched to lower cost health insurance coverage during the 2011-12 fiscal year and …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1724
… (Administration). The Action/Reason code of PAY/FAC (Factor Change) will be used. Additional Pay After payroll … on all miscellaneous earnings to reflect the leap year factor for all earnings that are based on the annual factors. … the Leap Year For Fiscal Year 2019-2020, the leap year factor .038251 , will be used to calculate the amount that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1724-leap-year-salary-calculation-fiscal-year-2019-2020