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Opinion 91-18
… of town supervisor serving as his or her bookkeeper or confidential secretary) GENERAL MUNICIPAL LAW, §800(3); TOWN … of interest if the supervisor's spouse were appointed confidential secretary or bookkeeper. The town's code of … and votes of the town board on matters relating to the confidential secretary or bookkeeper. You ask whether it is …
https://www.osc.ny.gov/legal-opinions/opinion-91-18Opinion 92-50
… proposal, a contract could be awarded to a local vendor or contractor whose bid price is no more than 10% higher than … for example, to the extent that proximity of a vendor or contractor to the political subdivision is reasonably related …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 97-13
… FIREFIGHTERS -- Service Award Programs (service credit for training taken during a period of suspension); (service credit for training taken without approval) GENERAL MUNICIPAL LAW, … serving a disciplinary suspension may not earn points for training courses taken during the suspension. A volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-97-13IX.6.D HHS Payment Management System – IX. Federal Grants
… Human Services’ (HHS) Division of Payment Management uses a custom-developed Payment Management System (PMS) that … For those state agencies that must receive permission to draw funds prior to submitting an actual drawdown request, OSC BSAO will draw funds after the agency receives permission and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemManual Reporting – Enhanced Reporting
… With manual reporting, you enter data directly into Retirement … check Enhanced Reporting Resources for quicks guides on Manual Reporting. Please note: if you need to report an …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingMitigation for Extreme Weather Conditions and Flooding
… provides commuter railroad service to customers throughout New York and Connecticut on its Hudson, Harlem, and New Haven Lines, and in New York’s Orange and Rockland counties on its Port Jervis …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/mitigation-extreme-weather-conditions-and-floodingState Agencies Bulletin No. 2170
… purpose of this bulletin is to provide agencies with the 2023 calendar year-end procedures for taxable travel … Federal rate and not substantiated by receipts. The 2023 maximum rate allowed by IRS for PCM is 65.5 cents per mile effective from January 1, 2023, through December 31, 2023. See Guide to Financial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2170-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2177
… agency instructions for processing the 2023 SSU Uniform Cleaning and Maintenance Allowance. Affected Employees: … successor agreement. Effective Dates: The 2023 SSU Uniform Cleaning and Maintenance Allowance can be processed beginning … Appendix D are eligible to receive the 2023 SSU Uniform Cleaning and Maintenance Allowance. Employees who have a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2177-2023-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestState Agencies Bulletin No. 2283
… travel reimbursements include: Excess Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments … December 31, 2024. Chapter XIII Section 4.C Travel Mileage Rates . Current maximum Federal per diems for the … tax deficiency deductions will be initiated in early 2025 for any “Taxable Expense” that did not have taxes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2283-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2292
… Purpose: The purpose of this bulletin is to provide agency instructions for … Affected Employees: All employees in the Division of Military and Naval Affairs – BU47 who meet the eligibility criteria are affected. Background: Article 39 of the 2021-2026 DMNA Agreement between the State of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2292-2024-uniform-maintenance-allowance-employees-division-military-andOversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… Purpose The objective of this audit was to assess the Division of Housing and Community Renewal’s … housing in New York State. HTFC provides loans and grants to finance the construction, development, revitalization, and … Public Housing Modernization Program provides grants to public housing authorities to be used for major repairs, …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse
… served nearly 1,100 adults. For CY 2020, the Office-approved budget for operating Rescue Mission was $2,890,281, … as submitted by the Local Districts, comply with the approved budget or, for that matter, with State laws and … are allowable, allocable, reasonable, and consistent with approved budgeted costs and the contract. Ensure that the …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuseControls Over Capital Improvements at City-Owned Homeless Shelters
… has appropriate oversight and adequate controls over the capital improvement process at City-owned homeless shelters. … For City fiscal years 2014 to 2018, DHS had a total of 21 capital improvement contracts (17 construction and 4 design) … $39 million. Of the 53 City-owned shelters, 30 had capital improvement projects. All City agencies must follow …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersVirtual Currency Licensing
… conduct within financial institutions licensed to operate in the State. DFS supervises and regulates the activities of … For this report, we reviewed a list provided by DFS in October 2022 that contained 22 active virtual currency licensees. In June 2015, DFS issued NYCRR Title 23, Part 200 (Part 200) …
https://www.osc.ny.gov/state-agencies/audits/2024/01/02/virtual-currency-licensingState Agencies Bulletin No. 2384
… purpose of this bulletin is to provide agencies with the 2025 calendar year-end procedures for taxable travel … Federal rate and not substantiated by receipts. The 2025 maximum rate allowed by IRS for PCM is 70.0 cents per mile effective from January 1, 2025, through December 31, 2025. Chapter XIII Section 4.C …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2384-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2390
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2025 CSEA DMNA Uniform Maintenance Allowance. Affected … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2390-2025-uniform-maintenance-allowance-employees-division-military-andSUNY Bulletin No. SU-362
… (only if the Action/Reason code is Leave of Absence/WDL (WC Dis Lv), Leave of Absence/WPS (WC 60% SUP), or Long Term Disability/WCL (Worker’s Comp IPP). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-362-july-2024-increase-location-pay-and-location-mid-hudsonNorth Creek Fire District – Board Oversight (2025M-86)
… [read complete report – pdf] Audit Objective Did the North Creek Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of … Period January 1, 2022 – March 31, 2025 Understanding the Audit The elected five-member Board governs the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Steuben County – Financial Management (2025M-127)
… Did Steuben County (County) officials effectively manage the County’s fund balance? Audit Period January 1, 2021 – July 31, 2025. We extended the audit period back to 2014 to review fund balance and … reported in annual financial reports. Understanding the Audit Area A key measure of a county’s financial …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… Town of Palermo (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 3,470, Town officials budgeted a total of $2.5 million for the general fund and highway fund appropriations in … Audit Summary The Board did not conduct or provide for an annual audit of the Supervisor’s financial records and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22