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Opinion 91-29
… indigent volunteer and exempt firemen and their families with an eye care plan, reimbursement for hospital telephone … their families without regard to indigency or disability. With respect to making the Lakeview Fire Department the … (see Not-For-Profit Corporation Law, §1005[a][3][A]). With respect to the liability of the treasurer for foreign …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 90-11
… PUBLIC OFFICERS AND EMPLOYEES -- Compensation (overtime pay and compensatory time off) -- Overtime (compensatory time … employment. Under section 90, overtime may be at the basic pay rate or such other rate as the governing board may …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Opinion 2005-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … 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-2005-5Opinion 89-64
… services of an appraiser before entering into negotiations with the owner. Finally, you indicate that, after extensive … v New York City , 74 NY2d 13, 544 NYS2d 119). With respect to negotiated sales of municipal real property, … or more appraisers. Since no appraisal can establish value with absolute precision, the use of two appraisals for …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Unified Court System Bulletin No. UCS-306
… implemented the various agreements between the Unified Court System of the State of New York and the affected … (JLO). In addition, employees must have completed at least 20 years of continuous service, 25 years of continuous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-306-april-2022-unified-court-system-ucs-longevity-bonus-jloCUNY Bulletin No. CU-598
… Increase Time Entry earnings codes that are submitted with an amount, such as Adjustment ( ADJ ), Addl Job ( AJB ) … Retired or Deceased will be automatically cancelled by OSC with the exception of the following: Code Description 406 … for the last three (3) pay periods, agencies must verify with the employee their direct deposit account is still …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-598-2011-2018-iatse-local-one-retroactive-general-salaryOpinion 2000-14
… prior to retirement; there would be no fiscal obligation for the school district to provide payments into the program … restrictions is to help government employers hold down increases in the cost of pension benefits ( Incorporated … on a variety of unknown factors, including final average salary, duration of employment and the number of years the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14DiNapoli Releases Sunset Park Economic Snapshot
… infrastructure is imperative to continue this positive trend. I applaud Comptroller DiNapoli for furnishing …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-sunset-park-economic-snapshotOpinion 2006-7
… of unneeded ambulance as consideration under contract); (for services provided using vehicles owned by service … of unneeded ambulance as consideration under contract); (for services provided using vehicles owned by service … under the contract may be used by the service provider for the purchase of vehicles owned by the service provider …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Unified Court System Bulletin No. UCS-324
… Longevity Payment (JLP) and to provide instructions for payments not processed automatically. Affected Employees … sum payment based upon total number of years spent at a salary at the maximum of the salary grade. Consistent with prior practice, when a CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-324-april-2023-unified-court-system-ucs-judicial-longevity-paymentUnified Court System Bulletin No. UCS-317
… processing of the April 2022 Unified Court System (UCS) Retroactive Judicial Longevity Bonus (JLO) Increase. Affected … employees in Bargaining Units 86, 88, or CT, who are in salary grade 560, who met the eligibility criteria on … retroactive Judicial Longevity Bonus (Earnings Code JLO) increases. The adjustment will be paid using Earnings Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-317-april-2022-unified-court-system-ucs-retroactive-judicial-0State Agencies Bulletin No. 2256
… of OSC’s automatic processing of the April 2023 and 2024 retroactive increases to Location Pay, Supplemental Location Pay, … for all earnings reported in a single entry based on the salary in effect on the Earnings End Date. For employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2256-april-2023-and-2024-retroactive-increases-location-pay-supplementalOpinion 2006-10
… school district, BOCES, fire district, the State of New York or the United States government and any agency or …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Chenango Valley Central School District -- Budget Review (B19-4-2)
… independent evaluation of the District’s proposed budget for the 2019-20 fiscal year. Background The Chenango Valley … or school district is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Finding We found …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Comptroller DiNapoli Releases Municipal Audits
… not remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the town supervisor or county treasurer … the required timeframe or remit them to the supervisor in a timely manner. Onondaga County Resource Recovery Agency … County) Agency officials did not have adequate controls in place to help ensure that all cash receipts were recorded …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Vestal Fire Department – Financial Activities (2014M-265)
… internal controls over selected financial activities for the period January 1, 2013 through June 30, 2014. … often disbursed moneys before expenditures were approved for payment. Key Recommendations Ensure that officers are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… examine the Department’s controls over financial activity for the period January 1, 2013 through July 29, 2014. … President and a five-member Board of Trustees. Expenses for the 2013 fiscal year were $543,185. Key Findings The … Department cash receipts, as required by the bylaws. The Ladies Auxiliary collected and deposited certain Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialTown of Evans – Board Oversight (2016M-2)
… 29, 2015. Background The Town of Evans is located in Erie County. The Town, which has approximately 16,000 … The Board hired an accounting firm to assist the Board in preparing a written response to our 2012 audit and develop … that the firm adequately performed its duties as outlined in the contract. Significant interfund advances remain …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Town of Elmira – Financial Condition (2015M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … 1, 2012 through August 12, 2015. Background The Town of Elmira is located in Chemung County, has a population of …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Town of Cincinnatus – Financial Operations (2016M-238)
The purpose of our audit was to review the Towns financial operations for the period January 1 2015 through April 29 2016
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238