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Opinion 96-22
… in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer of moneys to contingency and tax stabilization … or acquired, the governing board may: (a) authorize the transfer of all or part of the unexpended balance to another … as in this instance, the governing board may authorize the transfer of all or part of the unexpended balance only to the …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 97-23
… -- Ambulance Corps (simultaneous membership in fire company) FIRE COMPANY -- Membership (simultaneous membership in ambulance … -- Eligibility (simultaneous membership in fire company and ambulance corps) VOLUNTEERS -- Ambulance Workers … Whether an individual may be a member of a fire company and a volunteer ambulance corps at the same time …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Opinion 95-26
… department's headquarters. INSURANCE LAW, §§9104, 9105; ESTATES, POWERS AND TRUSTS LAW, §11-2.2: It is inadvisable … permitted a fiduciary pursuant to article 11 of the Estates, Powers and Trusts Law (see Estates, Powers and Trusts Law, §§11-2.2, 11-2.3; 1982 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Opinion 95-30
… GENERAL MUNICIPAL LAW, §11; EDUCATION LAW, §§226, 255; ESTATES, POWERS AND TRUSTS LAW, §§11-2.2 and 11-2.3: Moneys … trust are subject to the "prudent investor" provisions of Estates, Powers and Trusts Law, §§11-2.2 and 11-2.3. Prior … be governed by the "prudent investor" provisions of the Estates, Powers and Trusts Law (EPTL, §§11-2.2, 11-2.3). …
https://www.osc.ny.gov/legal-opinions/opinion-95-30State Agencies Bulletin No. 1083
… Purpose To inform agencies of new earnings codes and procedures for processing the 2011-2012 CSEA Deficit … to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the Budget Bulletin B-1193 issued August … CSEA A1C 11-12 Adj Deficit Reduct CSEA R1C 11-12 Retro Def Reduct CSEA D2C 11-12 Deficit Reduct Oth CSEA Additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1083-2011-2012-deficit-reduction-plan-employees-represented-civil-serviceState Agencies Bulletin No. 1101
… Purpose To inform agencies of new earnings codes and procedures for processing the 2011-2012 PEF Deficit Reduction Plan. … and pay period end date for each pay type. New Earnings Codes OSC has created new earnings codes to process the PEF … To inform agencies of new earnings codes and procedures for processing the 20112012 PEF Deficit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1101-2011-2012-deficit-reduction-plan-employees-represented-public-employeesState Agencies Bulletin No. 1208
… Eligible employees in CSEA Bargaining Units 03 and 04 Effective Date(s) Payments may be made in Pay Period 17L, … Clothing Allowance for CSEA Bargaining Units 03 and 04 and the Uniform Maintenance Allowance for Bargaining Unit 04 are provided. Eligibility for BU03 CSEA Operational …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1208-2012-csea-work-related-clothing-allowance-bargaining-units-03-and-04State Agencies Bulletin No. 1210
… dated 12/19/12 (Administration) Agency submitted Uniform Cleaning and Maintenance Allowance Payments and Clothing … and a GOER memorandum dated 11/21/12 provide for a Uniform Cleaning and Maintenance Allowance Payment to eligible … Unit 31). Eligibility Bargaining Unit 21 Uniform Cleaning and Maintenance Allowance (UA8) Seasonal/temporary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1210-2012-uniform-cleaning-and-maintenance-allowance-payment-and-clothingState Agencies Bulletin No. 1211
… automatic processing and to provide agency instructions for payments not processed automatically. Affected Employees … approved Leave of Absence on the eligibility date, except for those on Military Stipend, are eligible for the payment, provided the employees returns to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1211-2012-uniform-cleaning-and-maintenance-allowance-payment-certainState Agencies Bulletin No. 1122
… Allowance payments. Affected Employees Eligible employees in CSEA Bargaining Units 03 and 04 Effective Date(s) Payments may be made in Pay Period 20L, paychecks dated 1/26/12 (Institution) and … completed six (6) months of service in an eligible title during the Fiscal Year 2011-12 and be Active on the payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1122-2011-csea-work-related-clothing-allowance-bargaining-units-03-and-04State Agencies Bulletin No. 1108
… code. The report is available the Thursday after the payroll period is confirmed. The report is sorted by Employee … Earnings Code Description AAR Adj Also Receives ADP Adjust Lieu of Expense AGP Adj Geographic Pay AIF Adj … code. The report is available the Thursday after the payroll period is confirmed. The report is sorted by Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1108-2011-2012-deficit-reduction-plan-employees-designated-management-orState Agencies Bulletin No. 853
… status and are part-time or hourly on the eligibility dates are eligible for the payment provided the employee … (Institution) are eligible for the payment on the payment dates noted above. Eligibility for BU04 CSEA Institutional … (Institution) are eligible for the payment on the payment dates noted above. Agencies should refer to the memorandum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/853-2008-csea-work-related-clothing-allowance-bargaining-units-03-and-04-andAccounts Payable Advisory No. 5
… Chapter XII, Section 5.C - Selecting the Appropriate Vendor and Address Sequence , Business Units must select the correct Vendor ID and Address Sequence when processing payments to … contain the eight digit account number associated with the meter, followed by a space, and then the date of the payment …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageState Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Town of Lee – … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Financial Literacy
… Financial literacy empowers New Yorkers with skills knowledge and education to make informed decisions with their money …
https://www.osc.ny.gov/financial-literacyState Comptroller DiNapoli Releases Municipal & School Audits
… district’s financial management procedures and issued a report in February 2017 that identified certain conditions … audit. Bayport-Blue Point Central School District – Lead Testing and Reporting (Suffolk County) District officials did … on the lead levels of the 39 water outlets not sampled for testing, auditors were unable to determine whether officials …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … a comprehensive review, comprised of three audits, of the village in 2022 and found the clerk-treasurer had been running the financial operations …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… although not required by the town’s procurement policy, the board could have solicited some type of … how the funds were used or that the appropriate tax base was charged. Eastport Fire District – Procurement … method to procure professional services and insurance coverage from 10 vendors totaling $203,097. In addition, the …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… or consider other legally permissible investment options. In addition, officials did not create a comprehensive … funds (monthly average of $112 million) in a money market account, earning $1.8 million, at a banking … between recorded cash balances and adjusted bank balances, in part, because she did not perform bank reconciliations in …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… the expenses were appropriate and increased the risk for inaccurate or improper transactions. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5