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Opinion 2003-7
… in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility studies) ZONING AND PLANNING -- Park Lands (use of park trust moneys for preliminary costs and feasibility … costs related to a capital improvement at a town park …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Town of Pleasant Valley – Financial Management (2024M-158)
… report – pdf] Audit Objective Determine whether the Town of Pleasant Valley (Town) Town Board (Board) developed … the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated … million in the general and highway funds, respectively, as of December 31, 2023.The Board did not adopt a fund balance …
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
… for renters, subsidized public housing, and a variety of housing support for the homeless. Households benefitting … certain income limits and pay rent equal to 30 percent of household income, the affordability benchmark established by the U.S. Department of Housing and Urban Development (HUD). In 2024, there were 1 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceLocust Valley Central School District – Information Technology Equipment Management (2024M-134)
… Audit Objective Determine whether Locust Valley Central School District (District) officials maintained a complete … Determine whether Locust Valley Central School District District officials maintained a complete and …
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
… purpose of this bulletin is to notify agencies of changes in maintenance rates for employee housing and meals. Affected … 402 (Non-Taxable Maintenance) are affected. Background: In accordance with Division of the Budget Policy and … State employees. Effective Dates: The changes outlined in Item s B-0300 and B-0300A are effective as of April 26, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22361-change-maintenance-rates-employee-housing-and-mealsOpinion 2006-9
… -- Mandatory (on the transfer of property of a town sewer district to a county) SEWER DISTRICTS -- Referendum (on the transfer of property of a town sewer district to a county) TOWN LAW §198(12): The transfer …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Opinion 89-64
… the entire territory of a town and operates principally as a village (see Village Law, Article 17). You indicate that the village/town board of trustees is … owned by the same party in order to preserve the parcels as open space within the village/town. You also indicate that …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 89-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … IMPROVEMENT DISTRICTS -- Expenses (allocating cost of increase or improvement of facilities); (of excess water … Concerning the financing of a proposed town water study and the allocation of the cost …
https://www.osc.ny.gov/legal-opinions/opinion-89-28State Agencies Bulletin No. 850
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions to … Units 61 and 91) Background Pursuant to Chapter 688 of the Laws of 2007 and a GOER memorandum dated 11/3/08, a Uniform … To inform agencies of OSCs automatic processing and to provide instructions to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/850-2008-uniform-allowance-and-uniform-clothing-allowance-security-employeesOpinion 98-23
… 29, 1998 Lawrence Praga, Esq., Attorney at Law Village of Pelham 1 Note that, as of September 1, 1974, villages no …
https://www.osc.ny.gov/legal-opinions/opinion-98-23State Agencies Bulletin No. 1107
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions to … Employees must have been on the payroll at the end of the pay period in which 11/1/11 falls. The Eligibility … agencies. Eligible employees must have had a status of Active, Paid Leave or Leave of Absence with a reason of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1107-2011-uniform-cleaning-and-maintenance-allowance-lifeguardsState Agencies Bulletin No. 1103
… Officer Chief 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/1103-2011-uniform-allowance-and-uniform-clothing-allowance-securityState Agencies Bulletin No. 764
To inform agencies of OSCs automatic processing and to provide instructions to agencies for processing transactions not processed automatically
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
… Purpose To inform agencies of the new Additional Pay Earnings codes and to provide instructions to pay the Licensure Premium. Affected Employees Employees in … To inform agencies of the new Additional Pay Earnings codes and to provide instructions to pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/859-licensure-premium-nys-schools-deaf-and-blindOpinion 2001-8
… fire protection district) -- Taxes (setting of lower rate for owners of multiple parcels) FIRE PROTECTION DISTRICTS -- … There is no authority for a fire district to establish a scale of tax rates so that owners of multiple parcels are … of tax rates so that owners of multiple parcels would pay at a lower rate." Article 11 of the Town Law (§170 et seq …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8What Every Employer Should Know – What Every Employer Should Know
… 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)
… Whether using formal competitive bids in accordance with New York State General Municipal Law (GML), requests for … of goods and services. District officials generally agreed with our recommendations, and their response is included in … New York State Town Law, a written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50State Agencies Bulletin No. 2236
… of Maintenance Deductions attachment can be used as a guideline for establishing the taxable status of maintenance …
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)
… located. 20 IT devices that cost $19,914 were not listed in the District’s accounting detail report. Key …
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)
… Key Recommendations The Board should: Sign and date warrants when authorizing claims for payment. Monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180