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Opinion 2005-4
… the two (see, e.g., Nassau County v Town of Hempstead , 84 AD2d 557, 443 NYS2d 274 app dsmd 55 NY2d 921, 449 NYS2d 30 … funds is to proceed. Given that section 6-p was enacted after section 6-m and explicitly requires a referendum prior … id .). The first publication must be at least twenty-five days before the meeting, in two newspapers or in one …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Opinion 91-52
… to observe (see, e.g., Randolph McNutt v Eckert , 257 NY 100; Gerzof v Sweeney , 16 NY2d 206, 264 NYS2d 376). Based … Mechanical, Inc. v City of New York , Supreme Court, NY County, NY Law Journal, 3/1/88, p 7, col. 1 and A.I. Smith v Fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-52State Agencies Bulletin No. 2290
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2024 CSEA ISU Uniform Maintenance Allowance and 2024 CSEA ISU Work-Related Clothing Allowance. … are affected. Background: Article 49.1 and Article 49.2 of the 2021-2026 ISU Agreement between the State of New York …
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
… purpose of this bulletin is to provide agency instructions for processing the 2025 CSEA ISU Uniform Maintenance Allowance and 2025 CSEA ISU … Relations (OER) memorandum dated 10/15/2025 provide for a Uniform Maintenance Allowance and Work-Related Clothing … purpose of this bulletin is to provide agency instructions for processing the 2025 CSEA ISU Uniform Maintenance …
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
… Objectives To determine whether the Department of Health (DOH) is administering and monitoring the Lead Service Line Replacement Program to ensure funds are allocated properly and being used by … To determine whether DOH is administering and monitoring the Lead Service Line Replacement Program to ensure funds are allocated …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryOpinion 90-54
… distribution of retirement benefits payable from the New York State and Local Retirement Systems (hereinafter … order issued by a court of competent jurisdiction in New York State. Such order will not be considered a QDRO . … or otherwise to designate a former spouse ( Sussman v New York State Employees' Retirement System , Supreme Court, …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 2006-5
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Compensation (mid-term decrease … not fix the salaries of certain listed elected officials in excess of the amounts so specified in the notice of hearing on the preliminary budget, except by …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 88-76
… Based on the above language, this Office, in 1986 Opns St Comp No. 86-54, p 86, expressed the opinion that the … Law, §1723-a, as the case may be (see also 1974 Opns St Comp No. 74-361, unreported). Therefore, since the … of time is granted, must be filed with this Office within sixty days after the close of the fiscal year (General …
https://www.osc.ny.gov/legal-opinions/opinion-88-76State Agencies Bulletin No. 1348
… use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year … Fringe Benefits are taxable income that must be included in the employee’s taxable gross wages. This income is … Regulations. Agencies should have an established process in place requiring employees to substantiate their business …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1348-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 2002-17
… and as one of the prime contractors, on a town building construction project subject to General Municipal … is in response to your inquiry concerning a proposed town building construction project, governed by General Municipal … erection, construction, reconstruction or alteration of a building, when the entire cost of the work will exceed …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17XVI.4.A Cash and Investments – XVI. Financial Reporting
… Policy References: GASB Statement No. 40 – Deposit and Investment Risk Disclosures (an amendment of GASB … Section C20 – Cash Deposits with Financial Institutions and GASB Codification Section I50 – Investments ) most … updated by GASB Statement No. 72 - Fair Value Measurement and Applicatio n GASB Statement No. 28 – Accounting and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsAnnual Financial Report
… instructions please refer to the Interactive User Manual in the Applications Resources section of this webpage. You … Financial Reporting Changes (Effective Fiscal Years Ending in 2023) [.pdf] Financial Statements Municipalities that … separately. Fire contributions are to be accounted for in the new code 9016.8 – Fire Retirement – Employee Benefits. …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportAccounts Payable Advisory No. 44
… Operations for additional information about vendor locations. Vendors receiving ePayments will receive them …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-payments2018 Financial Condition Report – 2018 Financial Condition Report
… to present the State of New York’s Financial Condition Report for the fiscal year ended March 31, 2018. While the … ability to maintain essential services. I will continue to report on the fiscal impacts of federal actions and to speak … budgetary interests in Washington. Read More About this Report This report provides citizens with an overview of the …
https://www.osc.ny.gov/reports/finance/2018-fcrPayServ
… New York State Payroll Services PayServ …
https://www.osc.ny.gov/state-agencies/payroll/job-aids/payservPatchogue-Medford Union Free School District – Budget Review (B7-14-2)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2Greene County – Court and Trust Funds (2014M-294)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and … The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Patchogue-Medford Union Free School District – Budget Review (B7-16-1)
… are reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt … PatchogueMedford Union Free School District Budget Review B7161 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1Madrid-Waddington Central School District – Financial Condition (2015M-347)
… period July 1, 2014 through June 30, 2015. Background The Madrid-Waddington Central School District is located in the Towns of Lisbon, Louisville, Madrid, Potsdam and Waddington in St. Lawrence County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1