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Patchogue-Medford Union Free School District – Budget Review (B7-15-1)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-1State Agencies Bulletin No. 1060
… who have had a garnishment satisfied and are due a refund as identified by a Court Officer Effective Date … a separate check mailed to their home, but will have the refund included in their paycheck. OSC Actions OSC will now …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsTotal Spending – 2023 Financial Condition Report
… on public health and education represents 70.1 percent of total State spending. …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTotal Spending – 2021 Financial Condition Report
… on public health and education represents 66.8 percent of total State spending. …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingTotal Spending – 2022 Financial Condition Report
… is recorded on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service … the prior year, State spending increased $22.8 billion (12.2 percent) to $209 billion in 2022. Since 2018, the growth in …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingYour Home Public Library – Financial Management (2016M-228)
… June 1, 2013 through April 13, 2016. Background Your Home Public Library is located in the Village of Johnson … Your Home Public Library Financial Management 2016M228 …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Town of Colonie –Justice Court Operations (2014M-114)
… Background The Town of Colonie is located in Albany County and has a population of approximately 82,000 residents. It is … seven-member elected Town Board comprising the Supervisor and six Board members. The Court is comprised of three elected justices who oversee Court operations, and collected approximately $2.5 million in fines, fees and …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114Village of Gowanda - Sewer Financial Operations (2019M-199)
… report - pdf] Audit Objective Determine whether the Board and Village officials properly accounted for and effectively managed the financial operations of the sewer … that include realistic revenue estimates. Review rates and contractual revenues annually and revise them, as needed, …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Town of Easton – Sales Tax Allocation (2014M-355)
… Purpose of Audit The purpose of our audit was to review the Town's practice for allocating sales tax revenue for the period January 1, … The purpose of our audit was to review the Towns practice for …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Division of Housing and Community Renewal Bulletin No. DH-134
… of OSC’s automatic processing of the April 2023 and April 2024 retroactive increases to Location Pay and to provide … are affected. Background: Chapter 177 of the Laws of 2024, which implemented the 2023-2026 Agreement between the … increases to Location Pay for April 2023 and April 2024. Effective Dates: The DC37 retroactive increases to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-134-april-2023-and-april-2024-retroactive-increasesOpinion 2005-4
… 449 NYS2d 30 mot to dismiss granted 56 NY2d 1031; People v Mann , 113 Misc 2d 980, 450 NYS2d 275; 1987 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Opinion 91-52
… program as pre-condition to) -- Bids (restricting bids only to bidders employing prescribed percentage of local … training program as pre-condition to); (restricting bids only to bidders employing prescribed percentage of local … lowest responsible bidder or which restricts competition only to bidders which employ a prescribed percentage of local …
https://www.osc.ny.gov/legal-opinions/opinion-91-52State Agencies Bulletin No. 2290
… code of Leave of Absence/MLS (Mil Stip); and Has a Comp Rate Code of ANN or BIW (only if the employee has a Payroll … be submitted as a stop payment request with a reason of Exchange in PayServ. The Report of Check Exchange ( AC 1476-P ), Next of Kin Affidavit ( AC 934-P ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2290-2024-csea-work-related-clothing-allowance-and-2024-uniform-maintenanceState Agencies Bulletin No. 2388
… (Mil Stip); and Has a Comp Rate Code of ANN or BIW (only if the employee has a Payroll Status of Leave With Pay … (Mil Stip); and Has a Comp Rate Code of ANN or BIW (only if the employee has a Payroll Status of Leave With Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2388-2025-csea-work-related-clothing-allowance-and-2025-uniform-maintenanceLead Service Line Replacement Program and Lead Service Line Inventory
… (DOH) is administering and monitoring the Lead Service Line Replacement Program to ensure funds are allocated … the water utility inventory is completed accurately and on time. The audit covered the period from March 2018 through … Law (Law), requiring DOH to implement a Lead Service Line Replacement Program (Program) to provide municipalities …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryOpinion 90-54
… (see ERISA, §4[b] and IRC, §414[P][9]). QDRO's apply only to plans to which IRC, §401(a)(13) also applies. … last sentence of section 401(a), subparagraph 13 applies only in the case of a plan to which section 411 relating to …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 2006-5
… other than a town justice, during a term of office only by local law subject to mandatory referendum. Prior …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 88-76
… from taxes or other public sources. However, since ultimate control of the use, disposition and expenditure of …
https://www.osc.ny.gov/legal-opinions/opinion-88-76State Agencies Bulletin No. 1348
… Agencies should have an established process in place requiring employees to substantiate their business use … is the most restrictive and cannot be used if the fair market value exceeds set amounts in the year the vehicle was … use of chauffeur services is usually based on the fair market value of obtaining such services in the market place. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1348-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 2002-17
… prime contract to construction manager) GENERAL MUNICIPAL LAW §§101, 103: A firm may not be engaged both as … building construction project subject to General Municipal Law §101. This is in response to your inquiry concerning a … construction project, governed by General Municipal Law §101. You indicate that the town is considering engaging …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17