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Roosevelt Fire District – Length of Service Award Program (2025M-40)
… whether the Roosevelt Fire District (District) Board of Fire Commissioners (Board) properly monitored the District’s length of service award program (LOSAP). Key Findings The Board did not effectively monitor all aspects of the District’s LOSAP. Specifically, the Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… 2013, the Company deposited approximately $34,000 into its bank accounts. Key Findings The Executive Committee generally … report or Company minutes as having been authorized for payment. The Treasurer did not include $5,533 of receipts in … July monthly report. The Treasurer also does not prepare bank reconciliations. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… bonds, and mortgages (22.07%), private equity (14.77%), real estate and real assets (13.43%) and credit, absolute return strategies, …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterNYS Common Retirement Fund Announces Third Quarter Results
… The New York State Common Retirement Fund's (Fund) estimated rate of return for the third quarter ending Dec. 31, 2013 was 5.14 percent, increasing the Fund's value to an estimated $173.2 billion, according to New … The New York State Common Retirement Funds Fund estimated rate of return for the third quarter ending …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsState Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Village of Maybrook – Financial Condition … today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 2005-4
… general principle of statutory construction that a statute of general import or applicability must yield to a … voters of BOCES (see Education Law §1951[2][a]). Public notice of the time and place of the meeting must be provided … .). If there is no newspaper of general circulation, the notice must be posted in at least twenty-five of the most …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Division of Housing and Community Renewal Bulletin No. DH-134
… Repay State Loan 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-134-april-2023-and-april-2024-retroactive-increasesOpinion 91-52
… Court of Appeals, considered whether a municipality, by ordinance, may establish as a precondition to the award of a … responsible low bidder. The Court, therefore, declared the ordinance invalid because it conflicted with General … 79 L Ed 2d 249, 104 S Ct 1020, examined whether a city ordinance requiring at least 40% of the employees of …
https://www.osc.ny.gov/legal-opinions/opinion-91-52Opinion 90-54
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (equitable distribution of benefits in … Concerning the procedures for the equitable distribution of retirement benefits payable from the New York State and Local Retirement Systems …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 2006-5
… decrease for elected officers by local law subject to mandatory referendum) TOWN LAW §27(1); MUNICIPAL HOME RULE … justice, during a term of office by local law subject to mandatory referendum. You ask whether the salary of an … elective officer during his term of office is subject to a mandatory referendum, we concluded that section 23(2)(e) was …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 88-76
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- … LAW, §259(1); GENERAL MUNICIPAL LAW, §11: Interest earned on the investment of public moneys appropriated by a village to a village public library must be credited to …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 2002-17
… December 30, 2002 Kenneth M. Dodge, Supervisor Town of Schuyler 1 Note that we have concluded that the consultative …
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-investmentsLead Service Line Replacement Program and Lead Service Line Inventory
… effectively and only for allowed purposes, and whether the water utility inventory is completed accurately and on time. … a significant risk of lead contamination in drinking water. High levels of lead in drinking water can cause serious health effects in both adults and …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryState Agencies Bulletin No. 2388
… is to provide agency instructions for processing the 2025 CSEA ISU Uniform Maintenance Allowance and 2025 CSEA ISU Work-Related Clothing Allowance. Affected … Office of Employee Relations (OER) memorandum dated 10/15/2025 provide for a Uniform Maintenance Allowance and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2388-2025-csea-work-related-clothing-allowance-and-2025-uniform-maintenanceState Agencies Bulletin No. 2290
… and are not included in the calculation of overtime. Tax Information: The 2024 CSEA ISU Work-Related Clothing … and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
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. 1348
… Purpose To inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an employer-provided vehicle and chauffeur services in the … To inform agencies of the procedures and provide instructions for reporting the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1348-procedures-reporting-taxable-value-personal-use-employer-providedAnnual 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-reportPayServ
… of Contract Worksheet - Institution Anniversary Date Calculator NS to Grade Adjusted Anniversary Date Calculator Teacher Days Worked Calculator ORP Breaks Calculator Security Longevity …
https://www.osc.ny.gov/state-agencies/payroll/job-aids/payservState Agencies Bulletin No. 1060
… provide information regarding a change in the processing of garnishment refunds. Affected Employees Employees who have … Processing of Garnishment Refunds …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refunds