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Town of Lincoln - Town Clerk (2023M-31)
… $3,869.The former Clerk also did not: Deposit $4,038 in cash collections recorded from January 1, 2018 through … all cash collected. For example, Town officials found $622 in cash in her office with no supporting records showing the source …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Town of Candor – Fund Balances (2014M-157)
The purpose of our audit was to examine the Towns financial activities for the period January 1 2011 through April 8 2014
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Hammondsport Central School District – Multiyear Planning (2024M-54)
… financial and capital plans, and their budgeting practice of consistently appropriating $1.4 million in fund balance … that is not provided for by statute and a circumvention of the 4 percent statutory limit imposed on the level of surplus fund balance that may be maintained. As a result: District officials maintained surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for … 1, 2013 through October 10, 2014. Background The County of Orleans Industrial Development Agency is an independent … County of Orleans Industrial Development Agency Project Approval and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectState Comptroller DiNapoli Releases School District Audits
… while the board and district officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with applicable statutes. Appropriations were … each year, but was not used to finance operations. In addition, when unused appropriated fund balance is added …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 793
To inform agencies of the new DOB requirement
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planOpinion 92-8
… is made from the proceeds of obligations issued by the New York State Thruway Authority for the purpose of financing …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Opinion 89-31
… ... There is no specific reservation of that right in the New York Constitution or in any statute; nor is there any …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Opinion 93-25
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- … , 106 Misc 2d 918, 436 NYS2d 806; Catskill v DeCicco , 2 Misc 2d 942, 147 NYS2d 756; 21 Opns St Comp, 1965, p 450). …
https://www.osc.ny.gov/legal-opinions/opinion-93-25XIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… on Public Ethics). The Advisory Opinion addresses the personal use of supply vendor purchase rewards or points … in compliance with Commission Advisory Opinion No. 08-04. Personal Use of Supply Vendor Reward Points In the Advisory … Card (P-Card) - may not accept rewards or points for personal use when such reward points are earned from the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netState Police Bulletin No. SP-231
… Addl Earnings: Applicable Amount Applicable Amount End Date: 05/11/2023 05/25/2023 Goal Balance: Leave Blank … Payment-BU 17 : Earnings Begin Date: 05/12/2022 Earnings End Date: 05/12/2022 Earn Code: EDP Amount: Applicable … as Effective Date Annual Add’l Earnings: Applicable Amount End Date: 05/11/2023 (Deptid 01060) 05/25/2023 (Deptid 01069) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-231-2022-state-police-education-paymentPayroll Improvement Project Bulletin No. PIP-014
… Purpose The purpose of this bulletin is to notify agencies of the new … stakeholder concerns, a variety of changes are planned as part of the upgrade. There will be new arrears deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsState Agencies Bulletin No. 1698.1
… for the new Time Entry earnings codes to be used for reimbursement of employees’ qualified moving expenses and to … eliminated the moving expense deduction. As a result, the reimbursement of moving expenses must be included in an … submit these transactions through SFS. Moving Expense Reimbursement Information: State Finance Law sections 202 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16981-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseState Agencies Bulletin No. 2261
… and transfers requested on the Job Action Requests or Transfer Requests page with an effective date on or before … and transfers requested on the Job Action Requests or Transfer Requests page with an effective date after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2261-september-2024-public-employees-federation-pef-performance-advances-andState Agencies Bulletin No. 2019
… using the effective date of the Hire, Position Change or Transfer action. OSC will automatically insert a row on the … and transfers requested on the Job Action Requests or Transfer Requests page with an effective date on or after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2019-april-2022-public-employees-federation-pef-salary-increaseOpinion 89-28
… provides that the allocation may be "on a ratio of full valuations of real property, or on the basis of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Opinion 95-15
… library with proportionate share of tax refund) REAL PROPERTY TAXES AND ASSESSMENTS -- Refunds and Chargebacks … share of tax refund) EDUCATION LAW, §§255(1), 259(1); REAL PROPERTY TAX LAW, §§556(6)(a), 726(1)(c), 734(1): A school … meet the estimated expenditures of the school district ( id .). Taxes for library purposes must be levied and …
https://www.osc.ny.gov/legal-opinions/opinion-95-15State Police Bulletin No. SP-84
… increase ( PRO ) effective 4/07/05 Command Pay increase ( COM ) effective 4/07/05 Maintenance Allowance increase ( MTA … OSC will insert an amount equal to $203.00 for each full pay period and will prorate partial pay periods. The … where the employee's bargaining unit is 62. Command Pay (COM) For employees whose bargaining unit is 62 and have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-84-state-police-bu-62-arbitration-award-implementation-2003-05Opinion 2010-2
… the purchasers would convey the properties to a related party who had been convicted of a crime. The court held that …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 2001-13
… e.g., People v Speakerkits , 832 NY2d 814, 611 NYS2d 488; New York State Pub. Empls. Fedn. v City of Albany , 72 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13