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Opinion 90-27
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Appointment (in joint fire district) … FIRE DISTRICTS -- Establishment of (joint fire district) TOWN BOARD -- Powers and Duties (appointment of commissioners … fire district); (establishment of joint fire district) TOWN LAW, §189-a et seq. ; VILLAGE LAW, §§22-2210, 22-2212: …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Town of Leicester – Financial Management (2025M-2)
… ( Budgeting and Financial Oversight (2015M-158), released November 2015), adopt written fund balance or reserve … estimate revenues and appropriations in the 2025 budget, which will likely result in operating surpluses …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Opinion 2007-3
… chief’s entitlement under section 207-m was triggered only when the “base salary” of the highest ranking … that an amendment will have prospective application only, unless the language of the statute clearly indicates a …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3State Agencies Bulletin No. 1356
… amount of Social Security tax ($7,254) for 2014 will only have a deduction for the Medicare tax deficiency in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1356-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1361
… Purpose To provide agency instructions for processing the 2014 CSEA OSU Work-Related Clothing Allowance. Affected Employees Employees in the Operational Services Unit (OSU) – BU03 who meet the eligibility criteria Background Article 49.1 of the … To provide agency instructions for processing the 2014 CSEA OSU WorkRelated Clothing Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1361-2014-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 1362
To provide agency instructions for processing the 2014 CSEA DMNA Uniform Maintenance Allowance
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1362-2014-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 1182
… loaded into PayServ as follows: Expense File Load Impacted Payroll Cycles 9/10/2012 (May/June) 9/20/2012 (Inst) … regarding this bulletin should be directed to the Payroll Systems mailbox ( [email protected] ). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1182-processing-taxable-expense-files-payservState Agencies Bulletin No. 1233
… 2011-2016 Agreements between the State of New York and the Civil Service Employees Association (CSEA) and the 2011-2015 … page or the Time Entry Interface (NPAY502) using Earnings Code SAD . Earnings Begin Date: 03/14/13 Earnings End Date: 03/27/13 Earn Code: SAD Units: 1 Payroll Register and Employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1233-2013-special-assignment-duty-pay-calendar-year-2012CUNY Bulletin No. CU-203
… Affected Employees CUNY Professional Staff employees in Bargaining Unit T8 Background The 2000 - 2002 Memorandum … and twenty hours (120) constitutes the number of hours in one month used to determine the hourly rate. The … will be calculated automatically based on the salary rate in effect on the Earnings End Date, the agency must break …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-203-summer-payment-cuny-department-chairpersonsState Agencies Bulletin No. 837
… in a prior year, those wages remain subject to Federal income tax for that year.* A Form W-2c for the prior year must be … the W-2 that will be issued in the current year. A Credit Statement will be issued to the employee for use in filing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/837-change-processing-form-w-2c-corrected-wage-and-tax-statement-andOpinion 96-23
… has been interpreted by the Attorney General as applying only "to the county served by the county clerk in which the …
https://www.osc.ny.gov/legal-opinions/opinion-96-232025 Annual Cash Basis Report on State Funds
… (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) … - Governmental Funds Tax Stabilization Reserve Account - Statement of Net Cash Transactions Short-Term Investment Pool … by Business Unit and Department Fund Structure and List of Joint Custody Fund …
https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-fundsRetirement Legislation
Read summaries of the NYSLRSrelated legislation that is enacted or vetoed each year
https://www.osc.ny.gov/retirement/resources/retirement-legislationState Agencies Bulletin No. 257
… Purpose To explain the use of deduction code 373 CSEA Critical Illness Insurance … 02, 03, 04, 35, 41, 42, 47, 79, 87 and 97 represented by the Civil Service Employees Association (CSEA). Effective … directly to OSC. Questions Employees may contact the administrator of this insurance program toll free at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/257-new-insurance-program-csea-membersTown of Guilford – Budgeting (2023M-144)
… and highway funds exceeded the maximum allowable limit, per the Town’s policy, ranging from $464,000 to $709,000 in … contain realistic revenue estimates based on available current data and historical trends. Appropriate fund balance when needed. Reduce …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Town of Cobleskill – Budgeting (2023M-138)
… complete report – pdf] Audit Objective Determine whether the Town of Cobleskill (Town) Town Board (Board) developed realistic budgets. Key Findings The Board did not develop realistic budgets. Budgeted … Determine whether the Town of Cobleskill Town Town Board Board developed …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Transportation – 2023 Financial Condition Report
… The State is responsible for maintaining more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated poor to fair decreased by 2.6 percent in 2022. In 2022, 57.9 percent of the State’s highway lane miles were rated good to excellent, a 1.1 percentage …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportation2023 Annual Cash Basis Report on State Funds
… (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) … - Governmental Funds Tax Stabilization Reserve Account - Statement of Net Cash Transactions Short-Term Investment Pool … by Business Unit and Department Fund Structure and List of Joint Custody Fund …
https://www.osc.ny.gov/finance/cash-basis/2023-annual-cash-basis-report-state-fundsState Agencies Bulletin No. 235
… worked Transactions in this category that are subject to Civil Service review and approval will be approved by OSC if … Transactions in this category that are not subject to Civil Service review and approval may be reported no more … transaction in the General Comments panel. In some cases, OSC may request supporting documentation to further …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/235-retroactive-salary-transactions-executive-branch-agenciesState Comptroller DiNapoli Releases Municipal & School Audits
… were not assured the board was effectively monitoring airport operations and financial condition. For the past five years, the total airport operating deficits exceeded $293,000. In addition, … budget is structurally unbalanced with a budget gap of at least $33 million and overestimates state funding for …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-audits