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Opinion 92-41
… are a series of concrete "sidewalks". The "sidewalks" are used by residents and the fire district fire department for … St Comp, 1961, p 252; cf . Wells v Town of Salina , 119 NY 280). We are not aware of any statute which expressly … Corporation v State , 293 NY 634 at 639; People ex rel City of Olean v Western New York & Pennsylvania Traction Co. …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Selected Aspects of Toll Collections
… that efforts are made to identify, bill, and collect tolls that are due. The audit covered the period from January … cashless tolling, invoicing, and receivables collection. Tolls account for more than 90% of the Authority’s revenues, including tolls for use of the Thruway and fees charged to customers …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsOpinion 2005-4
… in the opinion. SCHOOL DISTRICTS -- BOCES (procedures for permissive referendum) REFERENDUM -- Permissive (procedures for when a BOCES transfers money into an employee benefit … Insurance Reserve Funds (referendum requirement for transfer to employee benefit accrued liability reserve …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Division of Housing and Community Renewal Bulletin No. DH-134
… Dates: The DC37 retroactive increases to Location Pay will be processed using effective dates of 03/30/2023 and … Code OTO). Correcting an Automatic Retroactive Adjustment When certain conditions exist in an employee’s record, the … Security benefits to the Social Security Administration (SSA). As PayServ does not include this information, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-134-april-2023-and-april-2024-retroactive-increasesState Agencies Bulletin No. 1407
… field and the Approved Salary Rate field Position and Job do not match – if the Position Number equals the NYS Position … field and the Approved Salary Rate field Position and Job do not match – if the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1407-april-2015-management-and-confidential-mc-salary-increaseState Agencies Bulletin No. 2334
… in such grade by 04/01/2025; and Has a Comp Rate Code of ANN on the payment effective date; and Was rated at least …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2334-april-2025-public-employees-federation-pef-performance-advancesDivision of Housing and Community Renewal Bulletin No. DH-68
To inform the Division of Housing and Community Renewal of OSCs automatic processing of the October 2014 Rent Regulation Services Unit RRSU Performance Advan
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 implemented the 2011-2016 Agreement between the State of New York and DC-37, provides for payment of …
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
… 2017 Salary Increases. Employees with a Pay Basis Code of ANN who are in an NS position (Grade 560) Employees with a Pay Basis Code of ANN who are in a graded position (Grade 501-538) Incumbency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-242-retroactive-salary-increases-bargaining-unit-drTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… eligibility and/or were incorrectly granted. One property owner did not meet the eligibility requirements to receive … building exemptions. As a result, the property owner incorrectly received $15,231 in tax reductions. … buildings were not supported. As a result, the property owner may have incorrectly received $80,126 in tax …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200County of Rockland – Budget Review (B6-16-19)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … fiscal year. Key Findings The County does not have a plan for reducing the general fund’s outstanding deficit. …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19LaFargeville Central School District – Financial Condition (2016M-216)
… Purpose of Audit The purpose of our audit was to assess the District`s financial condition … budgets that represent the District’s actual needs, based on current information and historical data. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… foster students receiving educational services and bill their school districts for those services. The District did not bill and collect about $237,000 in reimbursement for … to school districts of origin in a timely manner. Bill or rebill the appropriate school districts for services …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterSUNY Bulletin No. SU-161
… 08. Program guidelines for the Voluntary Reduction in Work Schedule Program have been issued by the Governor’s Office of … to the appropriate percentage for the employee’s work schedule. The percentage must be between 70% and 95% in increments of 5%. To return an employee to a full work schedule, agencies must submit a Job Action Request using an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrwsCity of Lockport – Independent Audit Services (2014M-238)
… audit services and the effectiveness of such services as a means for the timely detection of errors and irregularities … 31, 2012. Background The City of Lockport is located in Niagara County and has a population of approximately … Previous audits demonstrated signs of fiscal stress in several areas and determined that the City’s accounting …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Village of Endicott – Budget Review (B4-14-7)
… projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Town of Eastchester – Parking Ticket Collections (2012M-246)
… of our audit was to examine the Court receivables for parking offenses for the period January 1, 2010, to May 31, … 2011, to May 31, 2012, Town employees issued over 23,600 parking tickets and the Town collected approximately $806,000 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… - pdf] Audit Objective Assess whether payments to certain City officers and employees for unused leave accruals were … authorized and accurately calculated. Key Findings The City approved $6 million in separation payments to 43 City …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Town of Keene – Records and Reports (2024M-27)
… complete, accurate and timely accounting records. As a result, the Board lacked reliable records and reports to …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27