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Opinion 89-22
… issues discussed in the opinion. STREETS AND HIGHWAYS -- Traffic Signals (responsibility of towns to install and … TOWNS -- Powers and Duties (responsibility to install traffic signals) TOWN LAW, §64(16); VEHICLE AND TRAFFIC LAW, §§1651, 1652-a, 1652-b, 1660, 1682, 1684: Where …
https://www.osc.ny.gov/legal-opinions/opinion-89-22State Agencies Bulletin No. 1947
… PEF Retroactive Salary Increases and provide instructions for payments not processed automatically. Affected Employees … Retroactive Salary Increases. The report will be sorted by Department ID, then by employee name in alphabetical … than 0069 or 2222, and the salary is equal to a salary step of the employee’s grade on the effective date based on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1947-april-2019-april-2020-and-april-2021-public-employees-federation-pefState Agencies Bulletin No. 2336
… inform agencies of OSC’s automatic processing of the April 2025 PEF Salary Increase and provide instructions for … a salary increase of three percent (3.00%) for fiscal year 2025-2026 and includes the April 1, 2025 PEF Salary Schedule . Effective Dates: The April 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2336-april-2025-public-employees-federation-pef-3-salary-increaseState Agencies Bulletin No. 1938
… Location and/or Inconvenience Pay). A teacher will only be paid for the number of days in which they are Active … has multiple incumbents, the position attributes can only be changed if the change impacts all employees. … has multiple incumbents, the position attributes can only be changed if the change impacts all employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1938-restoration-contract-pay-and-additional-pay-21p-institution-teachersOther Bulletin No. 38
… the State University Construction Fund instructions for processing the retroactive April 2016 and April 2017 SCF … Association (CSEA) signed 10/06/2017 which provides for a salary increase of two percent (2.00%) for fiscal year 2016-2017 effective 04/01/2016 and two …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-38-april-2016-and-april-2017-suny-construction-fund-scf-civilColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background … The District’s general fund budget totaled $49,050 for the 2013 fiscal year. Key Findings The Board generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mChamplain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… agreement establishing the Program. Nonresident swim program fees in 2015 were not remitted to the bookkeeper for deposit, and the swim program fees in 2016 which were remitted to the … and approve the fees that are charged to nonresident swim program participants and ensure that the Program’s …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Wellsville Central School District – Financial Management (2017M-159)
… The Wellsville Central School District is located in the Towns of Alma, Andover, Independence, Scio, Wellsville and Willing in Allegany County. The District, which is governed by an elected seven-member Board of Education, operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Wayne County – Financial Management (2012M-249)
… to August 31, 2012. Background Wayne County is located in Central New York, covers approximately 600 square miles, … $10 million as of December 31, 2011, with no plans in place for the use of these balances. Key Recommendations … use and reduce the unexpended surplus fund balance in the general fund. Adopt policies and establish procedures …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Comptroller DiNapoli Releases Municipal Audits
… approval. Columbia County – Court and Trust Funds (2014M-353) The surrogate court clerk’s records could not verify …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Tax Cap Nears Two Percent for 2018
… for local governments with fiscal years that close on Dec. 31 will be capped at 1.84 percent for the 2018 fiscal … for local governments with fiscal years that close on Dec 31 will be capped at 184 percent for the 2018 fiscal year …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018DiNapoli Statement on MTA Budget
… statement on the Metropolitan Transportation Authority's 2026 Adopted Budget: "The Metropolitan Transportation Authority’s Adopted Budget for 2026 reflects several actions that have become necessary in … statement on the Metropolitan Transportation Authoritys 2026 Adopted Budget …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budgetMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… have private interest in a limited liability company (LLC) that provided report card services to the District. After the LLC discontinued providing services, the Superintendent … to the Board, and the Board approved, a contract with the LLC’s principal owner to provide services similar to what the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… 1, 2011 through August 13, 2013. Background The True North Rochester Preparatory Charter School, located in the City of Rochester, is governed by the Board of Trustees which … True North Rochester Preparatory Charter School Contract Management …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mCentral Islip Union Free School District – Financial Management (2013M-380)
… 2012 through June 30, 2013. Background The Central Islip Union Free School District is located in Suffolk County. The … Central Islip Union Free School District Financial Management 2013M380 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Village of North Haven – Collections (2024M-99)
… pdf] Audit Objective Determine whether Village of North Haven (Village) officials ensured collections were properly … Determine whether Village of North Haven Village officials ensured collections were properly …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Putnam Valley Central School District – Financial Condition (2016M-135)
… July 1, 2014 through February 10, 2016. Background The Putnam Valley Central School District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The District, which operates … Putnam Valley Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… the District’s calculation and supporting documentation of separation payments for the period July 1, 2012 through April … developed written policies or procedures to formalize the separation payments process. District officials do not maintain adequate supporting documentation for each separation payment. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andYates County – Court and Trust Funds (2025-C&T-1)
… through December 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then … delayed turning over $44,940 of abandoned property to the State Comptroller for three years. The County Clerk’s … The Treasurer should ensure that annual reports to the State Comptroller are accurate and all cases are …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Roxbury Central School District – Financial Condition (2013M-207)
… audit was to evaluate the District’s financial condition for the period July 1, 2011, to May 23, 2013. Background The … five elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are approximately $10 million. … generated over $2.4 million in operating surpluses for the fiscal years ending in 2008 to 2012. To reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207