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Opinion 2003-7
… moneys for preliminary costs and feasibility studies) TOWN LAW §277(4): Moneys, in lieu of land for park, … and legal expenses, related to a capital improvement at a town park. You also ask whether such moneys may be expended … as to the feasibility of one or more particular projects. Town Law §277(4) provides that, before a town planning board …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Town of Pleasant Valley – Financial Management (2024M-158)
… were underestimated and expenditures were overestimated in the general and highway funds generating operating … that was not needed to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Housing Assistance – Federal Funding and New York
… to HUD.The three most significant programs were Housing Choice Vouchers, commonly referred to as “Section 8;” public housing and project-based Section 8. Housing Choice Vouchers are subsidies provided directly to the … Units Residents Average Monthly Hud Expenditure Housing Choice Vouchers 286,865 526,728 $1,448 Project Based Section …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceLocust Valley Central School District – Information Technology Equipment Management (2024M-134)
… – pdf] Audit Objective Determine whether Locust Valley Central School District (District) officials maintained a … Determine whether Locust Valley Central School District District officials maintained a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentState Agencies Bulletin No. 2236.1
… Supersedes Payroll Bulletin 2236 Purpose: The purpose of this bulletin is to notify agencies of changes in maintenance rates for employee housing and … The purpose of this bulletin is to notify agencies of changes in maintenance rates for employee housing and meals …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22361-change-maintenance-rates-employee-housing-and-mealsOpinion 2006-9
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … is the assumption of debt service payments, makes it evident that such a transaction is considered a “sale” for …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Opinion 89-64
… statute ( Albion Indus. Center v Town of Albion , 62 AD2d 478, 405 NYS2d 521, citing 19 Opns St Comp, 1963, pp 120, …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 89-28
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-89-28State Agencies Bulletin No. 850
… Officer Supervising Environmental Conservation Officer Park Patrol Officer Trainee Park Patrol Officer Trainee (SPL) Park Patrol Officer Park Patrol Officer (SPL) Sergeant Park …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/850-2008-uniform-allowance-and-uniform-clothing-allowance-security-employeesOpinion 98-23
… a village-wide maximum speed limit of twenty-five miles per hour ("m.p.h.") and, if it may not, whether any … such ... village higher or lower than the fifty-five miles per hour maximum statutory limit. No such speed limit … ... village shall be established at less than thirty miles per hour. No such speed limit applicable on or along …
https://www.osc.ny.gov/legal-opinions/opinion-98-23State Agencies Bulletin No. 1107
… automatically. Affected Employees Eligible employees in Bargaining Unit 68 Background GOER memorandum dated … and Maintenance Allowance payments to eligible employees in Bargaining Unit 68. Effective Date(s) Payments will be made in separate checks for the Uniform and Clothing Allowances …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1107-2011-uniform-cleaning-and-maintenance-allowance-lifeguardsState Agencies Bulletin No. 1103
… Council 82 Security Supervisors Unit (Bargaining Unit 91). Eligibility Eligible employees must be in an eligible … Leave of Absence with a reason of Military Stipend on the eligibility date. Employees who otherwise meet the eligibility requirements but are on an approved Leave Without …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1103-2011-uniform-allowance-and-uniform-clothing-allowance-securityState Agencies Bulletin No. 764
… eligibility date. The payment is based on the employee’s work percentage before being placed on leave. Eligible … part-time percentage on the eligibility date. Eligible full-time employees on Sick Leave at 50 percent pay on the … Unit 61 Uniform Allowance ( UA1 ): $625 Eligible Title: Forest Ranger 3 Police Clothing Maintenance Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/764-2007-uniform-allowance-and-uniform-clothing-allowance-security-employeesState Agencies Bulletin No. 859
… Premium to eligible employees: BDL (Blind and Deaf Lic Prem) must be used to report the annual amount ABD …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/859-licensure-premium-nys-schools-deaf-and-blindOpinion 2001-8
… in the opinion. FIRE DISTRICTS -- Establishment (within area of former fire protection district) -- Taxes (setting of … (simultaneous establishment of fire district within area of dissolved fire protection district) TOWN LAW §§170, … and instead establish a fire district to serve the same area previously served by the fire protection district. If …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8What Every Employer Should Know – What Every Employer Should Know
… employers a broad understanding of the Retirement System and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnershipEastport Fire District – Procurement (2025M-50)
… fire district (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that goods and services are acquired in a cost-effective manner is to create as much competition … as possible. Whether using formal competitive bids in accordance with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50State Agencies Bulletin No. 2236
… agencies of changes in maintenance rates for employee housing and meals. Affected Employees: Employees with deductions for employee housing and/or meals using Deduction Code 401 (Taxable … agencies of changes in maintenance rates for employee housing and meals …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2236-change-maintenance-rates-employee-housing-and-mealsHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… cost $19,914 were not listed in the District’s accounting detail report. Key Recommendations Maintain complete, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyInlet Common School District – Claims Processing (2023M-180)
… authorized claims to be paid. District officials used a debit card to pay for 60 purchases totaling $6,840 that were not subject to … before payment. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180