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Town of Laurens – Budgeting Practices (2013M-204)
… Background The Town of Laurens is located in Otsego County and serves approximately 2,400 residents. The elected Town … 2008 to 2012. Of this amount, $1.3 million is related to flood revenues. The Board budgeted $6.2 million in … spending of $630,000. The Supervisor does not segregate flood-related expenditures in the accounting records, so it …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Opinion 88-62
… establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and may pay … establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and, if so, whether landfill fees, imposed to defray the cost of closing and capping the landfill, may be paid into that fund. …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Purpose of Audit The purpose of our audit was to determine if the Department has adequate internal controls … did not disclose material issues, the clerks’ ability to control all cash receipts and disbursement functions … of unsatisfied restitution orders from receiving the money to which they are entitled. The Department’s software does …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsDetermining the Ex-spouse's Share – Divorce and Your Benefits
… According to New York State law, pension benefits earned during a marriage are marital assets subject to equitable distribution in the event of a divorce. A member … does not require use of this formula. There are other ways to distribute pension benefits. Other equitable distribution …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareNorth Greenbush Common School District – Budgeting (2016M-112)
… points, as of June 30, 2015. The District does not have a multiyear financial plan. Key Recommendations Adopt … a multiyear financial plan and monitor and update the plan on an ongoing basis. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… our audit was to evaluate the Town’s financial management for the period January 1, 2007 to December 31, 2012 and the internal controls over claims processing for the period January 1, 2011 to August 31, 2012. Background … in fund balance from the 2009 to the 2011 fiscal years. For 2013 Town officials took steps to correct their budget …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241State Agencies Bulletin No. 2343
… Purpose: The purpose of this bulletin is to provide the Division of Homeland Security and Emergency Services instructions for processing the 2024-2025 PEF Office of Fire Prevention and Control (OFPC) Uniform … The purpose of this bulletin is to provide the Division of Homeland …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2343-2024-2025-uniform-maintenance-allowance-employees-fire-protectionState Agencies Bulletin No. 1918
… adjustment and is currently in a different position on the Institution cycle, the employee will be paid the in … 07/15/2021 paycheck. Eligibility Criteria Employees who have received or currently receive EXD, on or after … earnings reported in a single entry based on the salary in effect on the Earnings End Date. For employees who had a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1918-april-2019-retroactive-increase-agency-police-services-unit-apsuOther Bulletin No. 69
… Background: Civil Service Law, Article 8, Section 130 and the Division of the Budget Bulletin D-1148 provide for … The April 2023 SCF M/C LLS Payment is effective 04/01/2023 and may be submitted beginning in Administration Pay Period … Military Stipend Leave in a BU96 position on 03/31/2023; and Has a Comp Rate Code of ANN or BIW (only if the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-69-april-2023-state-university-construction-fund-scfOther Bulletin No. 76
… Employees: Employees designated management or confidential in Bargaining Unit 96 in the SCF with an increment code of 1976-2019 who meet the … negative adjustment for these employees since in most cases these overpayments were either not recoverable or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-76-april-2024-state-university-construction-fund-scfOther Bulletin No. 63
… Employees Employees designated management or confidential in Bargaining Unit 96 in the SCF with an increment code of 1976-2017 who meet the … effective April 2022 as a one-time, lump sum payment in the amount of $1,500, $3,000 or $4,500. Effective Dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-63-april-2022-state-university-construction-fund-scfState Agencies Bulletin No. 1922
… 263 of the Laws of 2018, which implemented the 2016-2022 Agreement between the State of New York and the United … paid using the following effective dates and check dates: Pay Cycle/Pay Period Type 2020 Payment Effective Date Check … Report to inactive individuals who are 62 or older in the calendar year and to active employees with the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1922-april-2020-lifeguard-retroactive-2-salary-increase-state-universityDutchess County Industrial Development Agency – Management Practices (2013M-251)
… Job creation was less than the agreed-upon amount by 1,398 jobs. Six of these 10 companies will receive tax exemption … their contracts, in part, because of their plan to create jobs in Dutchess County. Therefore, taxpayers may not be … $14,351,627 were not reported on the Public Authorities Reporting Information System report. Furthermore, two …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementFarmland Protection Program
… as the pressure to convert farmland to other uses like solar farms or residential homes. Solar energy projects may offer more lucrative incentives to landowners, making solar development a potentially attractive option to …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programCost-Saving Ideas: Reviewing Your Revenue Collection Process
… revenue collection alternatives, using measures such as: How long does it take to process a tax or fee payment? How … By becoming more efficient, your local government can possibly increase collections, lower processing costs and … service fee to be charged for each transaction. Determine whether your local government will absorb the cost of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processCUNY Bulletin No. CU-574
… 2/1/2016 2/1/2016 3/18/2016 3/16/2017 Eligibility Criteria All full and part-time employees meeting the below … on 11/23/2016, OSC provided CUNY a spreadsheet of all job data rows, beginning with the first row evaluated … Period 20C is complete, OSC will provide CUNY a listing of all rows that have been inserted into employee Job Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-574-2011-2017-blue-and-white-collar-retroactive-general-salaryCompliance With Freedom of Information Law Requirements
… 2020. About the Program CDTA was created in 1970 by the New York State Legislature. Today, CDTA is the premier mobility provider in the Capital Region, providing regular route bus service, shuttle systems, and paratransit services. …
https://www.osc.ny.gov/state-agencies/audits/2020/10/16/compliance-freedom-information-law-requirementsOpinion 92-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … (disposition of interest on investment of library fund); (time for payment over); (issuance of tax anticipation … taxes) EDUCATION LAW, §259(1); LOCAL FINANCE LAW, §24.00; REAL PROPERTY TAX LAW, §§1322, 1324: (1) Interest earned on …
https://www.osc.ny.gov/legal-opinions/opinion-92-28State Agencies Bulletin No. 170
… Purpose To explain OSC automatic processing and agency procedures to cancel … Annual Salary Factor canceled. Effective Date Immediately. OSC Actions No agency action is required on the Additional … To explain OSC automatic processing and agency procedures to cancel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorReal Property Tax Cap Information - Glossary
… based on use of goods and services (such as water, charged by volume) are not included. Allowable Levy Growth Factor – … below the tax levy limit for that year, but not more than 1.5% of that limit. (Starts in second year of limit.) Coming … - Determined by calculating the average Consumer Price Index for all Urban Consumers (CPI-U) for the 12-month time …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossary