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Akron Fire Department – Financial Activities (2014M-196)
… 16, 2014. Background The Akron Fire Department is located in the Village of Akron in Erie County. The Department provides fire protection … have original receipts attached to the monthly statement. In July 2019, a Fire Department member, Richard A. Lobur, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196State Comptroller DiNapoli Releases Municipal Audits
… five years, and the water fund had an operating deficit in 2019. In addition, village officials did not develop a fund balance … Municipal Law’s financial filing and audit requirements. In addition, for seven consecutive years, an annual update …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… and other restricted moneys. The Town Comptroller does not record reserve activity in the financial system, instead she accounts for … has not properly recorded and reported interfund activity. The Town has not established an effective fleet …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Division of Housing and Community Renewal Bulletin No. DH-68
… which are equated to a grade (Grade 001-032) and whose annual salary is below the Job Rate of the employee’s grade on the payment … eligibility criteria and have a Payroll Status of Active, Leave With Pay or Leave of Absence due to a Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-68-october-2014-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-76
… which are equated to a grade (Grade 001-032) and whose annual salary is below the Job Rate of the employee’s grade on the payment … eligibility criteria and have a Payroll Status of Active, Leave With Pay or Leave of Absence due to a Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-76-october-2015-district-council-37-dc-37-rent-regulationUnified Court System Bulletin No. UCS-242
… 2016 and April 2017 Salary Increases for Bargaining Unit DR, and provide instructions for payments not processed … Benevolent Association of Nassau County Bargaining Unit DR Background The 2011-2019 Agreement between the State of … represented non-judicial employees in Bargaining Unit DR. The Agreements also include the October 1, 2014, April 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-242-retroactive-salary-increases-bargaining-unit-drDivision of Housing and Community Renewal Bulletin No. DH-134
… not processed automatically. Affected Employees: Employees in the Rent Regulation Services Unit (BU67) represented by … using effective dates of 03/30/2023 and 03/28/2024 in Administration Pay Period 8L, paycheck dated 07/31/2024. Eligibility Criteria: Employees in Bargaining Unit 67 who have a Payroll Status of Active, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-134-april-2023-and-april-2024-retroactive-increasesOpinion 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
… Clothing Allowance. Affected Employees: All employees in the Institutional Services Unit (ISU) – BU04 represented … Work-Related Clothing Allowance may be processed beginning in Institution Pay Period 17L paychecks dated 12/12/2024, or … Criteria: Uniform Maintenance Allowance Employees in Bargaining Unit 04 on 10/01/2024 are eligible to receive …
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
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Investments (of private moneys) … public library may be invested by the library trustees in investments which they deem to be for the best interests of the library, and need not be invested in the manner specified in General Municipal Law, §11. …
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
… Agencies to pay vendors electronically (ePayments). In addition, agency-specific contracts, property leases and contracts originating in the Grants Gateway may also require vendors to accept … with an ACH payment method as the default location in their vendor record and (iii) vendors are enrolled in …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-payments