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Opinion 2002-3
… that a town may not, pursuant to its home rule powers (see NY Const, article IX; Municipal Home Rule Law §10[1][i]), … Opns St Comp No. 86-53, p 84; see also Coconato v Town of Esopus , 152 AD2d 39, 547 NYS2d 953, lv den 76 NY2d 701, 558 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Opinion 2003-7
… trust, park land trust moneys, as a rule, may be expended only to acquire additional park land or to construct, …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Town of Pleasant Valley – Financial Management (2024M-158)
… not consider historical or known revenues and expenditure trends when preparing annual budgets. As a result, revenues … did not adopt a fund balance policy and lacked a plan on how the funds will be used. As a result, there was no … Adopt budgets that contain realistic estimates based on available current data and historical trends. Develop a …
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
… housing assistance for renters, subsidized public housing, and a variety of housing support for the homeless. Households … public housing typically must meet certain income limits and pay rent equal to 30 percent of household income, the … benchmark established by the U.S. Department of Housing and Urban Development (HUD). In 2024, there were 1 million …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceLocust Valley Central School District – Information Technology Equipment Management (2024M-134)
… $56,909, including 37 assets with a total purchase price of $39,667 and 12 assets with a total estimated purchase price of $17,242 were not inventoried. Four IT assets …
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
… Background: In accordance with Division of the Budget Policy and Reporting Manual Items B-300 and B-300A, issued … charge. SUNY agencies should refer to Payroll Bulletin SU-188 for further guidance on how to report this income. Please … provided maintenance. Questions: The Division of Budget Policy and Reporting Manual, Item B-300 and Item B-300A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22361-change-maintenance-rates-employee-housing-and-mealsOpinion 2006-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. REFERENDUM -- Mandatory (on the transfer of property of a town sewer district to a county) SEWER … the proposed transfer would constitute a sale for purposes of town law and be subject to the referendum requirements …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Opinion 89-64
… fide purchase upon the most beneficial terms, including price, in the public interest. This is in reply to your … the board and the owner have arrived at a purchase price which the board believes is fair, but which exceeds the … what a municipality may pay to purchase real property, the price is a matter of negotiation between the seller and the …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 89-28
… capacity); (payment of the cost of preparing a general map, plan, and report); (of preliminary study) WATER … may authorize the payment of the expense of a general map and plan for the establishment or extension of a water … a specific amount to pay the cost of preparing the general map and plan. This cost is, in the first instance, a …
https://www.osc.ny.gov/legal-opinions/opinion-89-28State Agencies Bulletin No. 850
… If there is an additional tax amount in the employee’s record, the additional tax will be deducted from both the … The report contains the following data: DeptID EmplID Empl Record Name Earn Code Earns End Date Grade Barg Unit Part …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/850-2008-uniform-allowance-and-uniform-clothing-allowance-security-employeesOpinion 98-23
… than thirty m.p.h., but not less than twenty-five m.p.h., only "on or along designated highways" within the village. …
https://www.osc.ny.gov/legal-opinions/opinion-98-23State Agencies Bulletin No. 1107
… Affected Employees Eligible employees in Bargaining Unit 68 Background GOER memorandum dated 11/15/11 provides for … payments to eligible employees in Bargaining Unit 68. Effective Date(s) Payments will be made in separate … Employees must be in a “Lifeguard” title. Bargaining Unit 68, and be either a full or part-time annual employee. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1107-2011-uniform-cleaning-and-maintenance-allowance-lifeguardsState Agencies Bulletin No. 1103
… The report contains the following data: DeptID EmplID Empl Record Name Earn Code Earns End Date Grade Barg Unit Part … If an additional tax amount is in the employee’s tax data record, the additional tax will be deducted from both the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1103-2011-uniform-allowance-and-uniform-clothing-allowance-securityState Agencies Bulletin No. 764
… If there is an additional tax amount in the employee’s record, the additional tax will be deducted from both the … The report contains the following data: DeptID EmplID Empl Record Name Earn Code Earns End Date Grade Barg Unit Part …
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
… a Licensure Premium was established for certain NYS School for the Deaf and NYS School for the Blind employees who currently possess or who … by the federal government for Medicaid billing; For Psychologists, a New York State license in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/859-licensure-premium-nys-schools-deaf-and-blindOpinion 2001-8
… items of expense of the district which shall be charged only against the zone(s), or the other respects in which the … that if the fire protection district is to be dissolved only upon termination of current fire protection contracts, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8What Every Employer Should Know – What Every Employer Should Know
This presentation provides 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)
… procurement of goods and services? Audit Period January 1, 2024 – December 31, 2024 Understanding the Audit Area … fire district (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that … services are procured in the most economical way, in the best interests of the taxpayers. In addition, the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50State Agencies Bulletin No. 2236
… State employees. Effective Dates: The changes outlined in Item s B-0300 and B-0300A are effective as of April 26, 2024. … The Division of Budget Policy and Reporting Manual, Item B-300 and Item B-300A issued April 26, 2024, are available from the …
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)
… report – pdf] Audit Objective Determine whether Half Hollow Hills Central School District (District) officials … Determine whether Half Hollow Hills Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technology