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Opinion 91-56
… time it was rendered. The opinion may no longer represent those views if, among other things, there have been … such a five-year period, it would be essential to define what is meant by "operative" and to apply a test therefor. … purposes of this section". If "liability" was intended to mean only outstanding notes or bonds, this proviso would be …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Great Neck Park District – Capital Assets (2025M-27)
… [read complete report – pdf] Audit Objective Did Great Neck Park District (District) officials properly record … Did Great Neck Park District District officials properly record …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27Non-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… complete preventive maintenance or the required New York State inspections. The 76 sampled vehicles required 345 … 2018 to April 2022, valued at $8 million. We found service tickets for 18 pieces of equipment. Six pieces of equipment did not have any service tickets to show they were maintained. Eighteen pieces of equipment had …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followState Agencies Bulletin No. 2244
… is to provide agency instructions for processing the 2024 CSEA Tool Allowance Payment. Affected Employees: … an annual allowance. In addition, a memorandum dated 06/05/2024 from the Office of Employee Relations (OER) authorizes the 2024 payment for the period of 04/01/2023 through 03/31/2024. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2244-2024-csea-tool-allowance-paymentOversight of Juvenile Justice Facilities
… conditions (e.g., vision or dental issues, diabetes) or mental health concerns (e.g., depression, anxiety) youth may … – including those required to be done within the first week after admission – was completed. For example, we found … preliminary interviews with youth about their physical and mental health). 44 (44%) of the 101 youth had at least one …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesState Agencies Bulletin No. 2143
… provide agency instructions for processing the 2023 CSEA Tool Allowance Payment. Affected Employees: Employees in the … employees required by the State to provide a personal tool inventory for use in the performance of their jobs shall … of Employee Relations (OER) authorizes the 2023 CSEA Tool Allowance payment for the period of 04/01/2022 through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2143-2023-csea-tool-allowance-paymentState Agencies Bulletin No. 1910
… Purpose The purpose of this bulletin is to inform agencies of OSC’s upcoming automatic processing and provide guidance on processing payments not automatically … the 2016-2023 Agreement between the State of New York and NYSCOPBA, eligible employees in New York City, Nassau, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1910-april-2021-increase-location-pay-downstate-adjustment-and-location-payState Agencies Bulletin No. 2103
… Purpose The purpose of this bulletin is to provide agency instructions for processing the April 2022 Longevity Payment for Long-Term … The Longevity Payment for Long-Term Seasonal Employees is included as salary for retirement purposes and must be … The purpose of this bulletin is to provide agency instructions for processing the April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2103-april-2022-csea-longevity-payment-long-term-seasonal-employeesState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … Auditors reviewed the district’s general fund budgets for the 2012-13 through 2014-15 fiscal years and found that … expenditures were less than the budgeted appropriations for each fiscal year. The board overestimated expenditures by …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 2018
… Leave blank* Goal Balance: Leave blank *The End Date field can be left blank since PayServ does not automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2018-april-2022-longevity-payment-long-term-seasonal-employeesBorrowing Against Your Contributions – State Police Plan
… If you meet eligibility requirements, you may take a loan from NYSLRS. Tier 2 Members The following rules apply … repaying them. How Much You Can Borrow The minimum loan is $25. The maximum loan is 75 percent of your annuity … a loan. You can see how much you are eligible to borrow, what the repayment amount would be, if your loan will be …
https://www.osc.ny.gov/retirement/publications/1518/borrowing-against-your-contributions-0Local Government – 2022 Financial Condition Report
… swimming pools and summer camps). Overall, education made up almost 31 percent of total expenditures in LFY 2020. …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentState Agencies Bulletin No. 1902
… Purpose The purpose of this bulletin is to provide agency … in pay status in seasonal positions during each of the previous five years will be granted. Effective Dates Payments … purposes, and is subject to employment and income taxes. Federal, State, and New York City income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1902-april-2021-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 1823
… of the Department of Environmental Conservation and the Office of Parks, Recreation and Historic Preservation, in the … of the fiscal year to employees who have at least 1,500 hours in pay status in seasonal positions during each of the … of Environmental Conservation (Department ID 09180) or the Office of Parks, Recreation and Historic Preservation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1823-april-2020-longevity-payment-long-term-seasonal-employeesSUNY Bulletin No. SU-150
… and enter the following statement in the Status Reason block: “Please change the hire date to 8/21/08 because the … and enter the following statement in the Status Reason block: “Please change the effective date of this row to … and enter the following statement in the Status Reason block: “Please change the effective date of the earnings in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-150-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-163
… Agencies must restart tax-sheltered annuities, federated funds, maintenance (taxable and non-taxable), and union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-163-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-172
… Rehired, Concurrently Hired, Transferred or had a position change with an effective date of 8/19/10 and after. Note: If … and CALs Pay Basis Code Changes If an employee elects to change their obligation ( 21P to CAL or CAL to 21P ), the … code of RFL/RLV effective 9/1/10. Submit a Position Change or notify SUNY Administration to change the Pay Basis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-172-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-249
… and CAL positions as of 09/01/17. OSC Actions Automatic Restoration of Contract Pay After the payroll is processed … Employees Who Worked Summer Session Agencies must restart tax-sheltered annuities, federated funds, taxable and … 08/24/17for 21P employees who worked Summer Session. Tax Information These monies are taxable income and are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-249-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-250
… Employees Employees in the State University Graduate Student Negotiating Unit (GSNU) – BU28 who meet the … York and the Communications Workers of America/Graduate Student Employees Union, provides for an increase in stipends …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-250-october-2016-and-october-2017-stipend-increase-gsnuUnified Court System Bulletin No. UCS-259
… of 120 workdays in each fiscal year and had a performance rating other than “Unsatisfactory” to be eligible for a … work days in each fiscal year; and Received a performance rating of at least “Satisfactory” for service during the … with an “Unsatisfactory” evaluation on their last rating date are ineligible to receive the April 2018 UCS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-259-april-2018-state-new-york-unified-court-system-ucs-judicial