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Opinion 88-66

… publication as a secondary adjunct to a work by another author for the purpose of introducing, concluding, … 64 NY2d 1039, 489 NYS2d 1029; 1987 Opns St Comp No. 87-9, p 15; 1974 Opns St Comp No. 74-1321, unreported; 1974 Opns St … property be sold at public sale (15 Opns St Comp, 1959, p 115). It has been held, however, that, while the method of …

https://www.osc.ny.gov/legal-opinions/opinion-88-66

New York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc.

… unit of the New York City Department of Social Services (DSS), is the agency responsible for providing transitional …

https://www.osc.ny.gov/state-agencies/audits/2024/02/06/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytop

Developmental Disabilities Institute, Inc. – Compliance With the Reimbursable Cost Manual

… reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department's (SED) Reimbursable Cost Manual (RCM). … Integrated Setting. For the purposes of this report, these programs are referred to as the SED preschool cost-based …

https://www.osc.ny.gov/state-agencies/audits/2018/12/27/developmental-disabilities-institute-inc-compliance-reimbursable-cost-manual

State Agencies Bulletin No. 560

… Purpose To review Recall Overtime payment procedures and introduce the new Earn Code ROU to be used to pay Recall Standby Overtime to SUNY Unclassified employees. … of the basic 40-hour work week. An employee eligible for Recall Overtime may or may not be on Standby. An employee who …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/560-review-and-update-recall-overtime-pay-eligible-employees-classified-and

CUNY Bulletin No. CU-625.5

… CU-625.4 Purpose To provide agencies with an updated list of unions that submit membership and dues transactions … deduction for union dues. The attached document provides a list of those unions that submit membership and dues … submissions to OSC. The attached document also provides a list of those unions that do not currently submit membership …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6255-updated-procedures-initiating-or-terminating-payroll

CUNY Bulletin No. CU-625.4

… Purpose To provide agencies with an updated list of unions that submit membership and dues transactions … deduction for union dues. The attached document provides a list of those unions that submit membership and dues … submissions to OSC. The attached document also provides a list of those unions that do not currently submit membership …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6254-updated-procedures-initiating-or-terminating-payroll

Accidental Disability – New Career Plan

… because you contracted HIV (where there may have been exposure to bodily fluids that may have involved the …

https://www.osc.ny.gov/retirement/publications/1515/accidental-disability

Accidental Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)

… because you contracted HIV (where there may have been exposure to bodily fluids that may have involved the …

https://www.osc.ny.gov/retirement/publications/1511/accidental-disability

City of Yonkers – Budget Review (B26-6-6)

… determined that the City’s adopted budget for fiscal year 2026-27 and the related justification documents are in material … Agent Act (Chapter 488 of the Laws of 1976). The City’s 2026-27 adopted budget totals $1.64 billion, which includes …

https://www.osc.ny.gov/local-government/audits/city/2026/07/03/city-yonkers-budget-review-b26-6-6

SUNY Bulletin No. SU-269

… a comprehensive Paid Family Leave policy. The law provides for a deduction from employee wages to fund the program. Paid … bargained. Complete details on Paid Family Leave for these employee groups are available at: … employees’ pay on January 9, 2019. Eligibility Criteria All eligible UUP and SUNY M/C represented employees in the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-269-new-york-state-paid-family-leave-program-united-university

Submitting Final Payment and Service Information – When Employees Retire

… receive additional service credit for unused, unpaid sick leave. For employees who filed for a service retirement … reported some or all of their earnings and service using legacy reporting, NYSLRS requires five years of payroll …

https://www.osc.ny.gov/retirement/employers/when-employees-retire/submitting-final-payment-and-service-information

Crown Point Fire District – Audit Follow-Up (2024M-29-F)

… and bank reconciliations, bank statements and canceled check images for 19 months. As a result, the Board’s ability … not filed. When AFRs are not filed in a timely manner, it results in diminished transparency to the Board, taxpayers, … records and preparing periodic financial reports. Results of Review Based on our limited procedures, the …

https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-f

Willsboro Fire Department – Financial Operations (2014M-206)

… controls over the Department’s financial operations for the period January 1, 2013 through April 30, 2014. … not address the Department’s financial activities, except for requiring the Department Treasurer to prepare and submit … did not specify which Department officials are responsible for overseeing the financial records and reporting …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206

City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)

… fines, tax searches and garbage bags as well as gross utility receipts, which allowed for the misappropriation of …

https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140

Rockland County – Budget Review (B6-13-22)

… the significant revenue and expenditure projections in the County’s proposed budget for the 2014 fiscal year are … totaling $96,000,000 to liquidate the cumulative deficit in the County’s general fund for the fiscal year ending … that the significant revenue and expenditure projections in the County’s proposed budget are reasonable. The proposed …

https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22

South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)

… to April 30, 2013. Background The South Colonie Central School District is located in the Towns of Colonie and … South Colonie Central School District Internal Controls Over Timekeeping Procedures …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeeping

Town of Laurens – Budgeting Practices (2013M-204)

… and serves approximately 2,400 residents. The elected Town Board is the legislative body responsible for managing Town operations, … fund. Key Findings The Board did not prepare reasonable budget estimates. The Board received an extra $1.7 million in …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204

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