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Opinion 91-57
… public library and presently maintains a separate bank account for those moneys. You indicate that the village … bank accounts are not specifically required by State or local legislation, moneys in various funds held by a … Financial Management Guide, Cash Management and Investment Policies and Procedures, subsection 2.0020). Therefore, since …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 2004-6
… unneeded space in a village building (see, e.g., 1991 Opns St Comp No. 91-62, p 165; 1988 Opns St Comp No. 88-1, p1). With respect to the gratuitous use of … and a not-for-profit organization (see e.g. 2002 Opns St Comp No. 2002-16, p 35; 1986 Opns St Comp No. 86-44, p …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Protection of Child Performers
… System database (System) to maintain permit and certificate information since 2004. Information from annual permits and employer certificate applications is manually entered in the System by …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersOpinion 2002-11
… issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Programs (point accumulation for responding to … §217(c): For purposes of earning a year of firefighting service under a fire district service award program that provides points for participation …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 2002-11
… accumulation for responding to both fire and ambulance calls) GENERAL MUNICIPAL LAW §217(c): For purposes of earning … twenty-five points for responding to the minimum number of calls of the emergency rescue and first aid squad, as set … for responding to the minimum number of fire company calls other than emergency rescue and first aid squad calls, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11The Survivor’s Benefit Program for Retired NYS Employees
… payroll: Retire directly from State service and be a member of the New York State and Local Retirement System … and return to your personnel office. If you are not a member of NYSLRS, NYSTRS or TIAA, you must designate on this … Retirement System members who choose the Single Life Allowance (Option 0) must also designate a beneficiary on …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-retired-nys-employeesOpinion 93-7
… is not exempt from competitive bidding requirements as a professional service. You ask whether a county contract to … bidding requirements of General Municipal Law, §103 as a professional service. You have informed us that the services … St Comp, No. 88-35, p 65). The courts have also noted that professional service contracts often involve a relationship …
https://www.osc.ny.gov/legal-opinions/opinion-93-7State Comptroller DiNapoli Releases State Audits and Examinations
… Systems (Follow-Up) (2016-F-28) An initial audit issued in February found that OITS did not have established policies … and procedures for backup of key division systems. In a follow-up, auditors found OITS officials have made some … An initial audit issued in February found that OITS did not have established policies …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsState Agencies Bulletin No. 2354
… Officers Union, Council 82 (C82), AFSCME, AFL-CIO, a $100 Weekend Voluntary Overtime Differential has been approved … and tracking requirements for the NYSCOPBA and C82 $100 Weekend Voluntary Overtime Differential. Effective … Code OWD will automatically pay employees at a rate of $100.00 per unit. Also, the Earnings Begin and End Date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2354-new-weekend-voluntary-overtime-differential-eligible-employeesWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… Audit Summary The Board did not have the necessary information it needed to help ensure that the Department’s … and forward it to our office within 90 days. For more information on preparing and filing your CAP, please refer to … December 31, 2024. 3 The IRS uses this form to obtain information about tax-exempt organizations, educate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyState Comptroller DiNapoli Releases Municipal & School Audits
… more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … and expenditures were overestimated by a total of $287,238 for the audit period. The board also appropriated fund … surplus fund balance. Additionally, the property tax levy for 2023-24 was $509,000 while the village had over $1.1 …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 2214
… of the procedures for reporting Line Number changes and to explain how chart field strings will be charged for … Dates: Effective Administration Check Dated: 04/24/2024 and Institution Check Dated: 05/02/2024. Agency Actions: … changes must be reported first in NYSTEP using the Title and Position Management (TPM) Mass Change Process for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2214-reporting-line-number-and-budget-year-changes-fiscal-year-2024-2025State Agencies Bulletin No. 2213
… date prior to the change, the agency must submit a row if none exists effective 03/28/2024 (Administration) or … an Additional Pay row (using the same Earnings Code), if none exists, effective 03/28/2024 (Administration) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025State Comptroller DiNapoli Releases Audits
… issued. Metropolitan Transportation Authority – MTA Bus Company and New York City Transit – Management and … New York City Transit (Transit) and the MTA Bus Company (MTA Bus) maintain a fleet of 1,950 non-revenue … – Housing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2013
… Position Info page using the following path: Main Menu > Organizational Development > Position Management > … the Job Action Request page using the following path: Main Menu > Workforce Administration > Administer Job Change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2013-reporting-line-number-and-budget-year-changes-fiscal-year-2022-2023IX.9.C Transfer Procedure – IX. Federal Grants
… Once it is determined that a statutory transfer account authorization is provided and needed, agencies must submit a written … Once it is determined that a statutory transfer account authorization is provided and needed agencies must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureOversight of Chemical Dependence Residential Services
… during the disaster emergency period. For a judgmental sample of 25 Programs, we determined 10 (40%) did not receive … the recertification period. For this same judgmental sample of 25 Programs, OASAS had identified a total of 243 …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesState Agencies Bulletin No. 2127
… Position Info page using the following path: Main Menu > Organizational Development > Position Management > … the Job Action Request page using the following path: Main Menu > Workforce Administration > Administer Job Change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2127-reporting-line-number-and-budget-year-changes-fiscal-year-2023-2024State Agencies Bulletin No. 2118
… is changed to calculate the biweekly payment based on 366 days in that fiscal year. Since this fiscal year … is complete for the Pay Period 1, OSC will insert a row on the Job Data page effective 03/30/2023 (Administration) … 04/06/2023 (Institution) to change the salary calculation on Compensation Rate field on Job Data for affected records …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2118-leap-year-salary-calculation-fiscal-year-2023-2024DiNapoli Releases Report on Pre-Pandemic Migration Trends
… part, from the greater number of part-year filers moving out of the state than moving in, according to a new report by … and state policy actions. The average annual net out-migration of part-year taxpayers between 2015 and 2019 … filers in 2019, reflect the movement of taxpayers into and out of the state in a single year. Nonresidents comprised 10% …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trends