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Opinion 88-42
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by … distributed sales tax revenues to towns and villages in the county in a manner which did not comply with the provisions of Tax … distributed sales tax revenues to towns and villages in the county in a manner which did not comply with the …
https://www.osc.ny.gov/legal-opinions/opinion-88-42DiNapoli: State Must Make Progress on Monitoring Drinking Water Contaminants
… how it informs the public of potential hazards in public drinking water systems and ensure proper actions are being … by New York State Comptroller Thomas P. DiNapoli. "Safe drinking water is a basic need and, as we learned in the wake … its efforts to monitor emerging contaminants in New York's drinking water, notify the public when there are problems and …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-state-must-make-progress-monitoring-drinking-water-contaminantsDiNapoli: New York Can Do More to Enhance Strategies to Lower Suicide Rate
… across New York aren’t getting the timely data they need to help them prevent suicides, according to an audit released … are still operating without the information they need to save lives. We owe it to New Yorkers, especially … Counties across New York arent getting the timely data they need to help them prevent suicides according to an audit …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-york-can-do-more-enhance-strategies-lower-suicide-rateUnified Court System Bulletin No. UCS-298
… not processed automatically. Affected Employees Employees in the following Bargaining Units: F8, G9, SA, SD, SG, SK, … to receive the 2021 Longevity Bonus. Annual employees in Bargaining Units 86, 88, or CT, who are in salary grade 560, who meet the eligibility criteria on …
https://www.osc.ny.gov/node/126261State Agencies Bulletin No. 1871
State Agencies Bulletin No 1871
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1871-2020-uniform-maintenance-allowance-and-2020-work-related-clothingState Agencies Bulletin No. 1966
… employees must have worked at least twenty (20) hours per week to be eligible. An employee who otherwise meets the … employees must have worked at least twenty (20) hours per week to be eligible. An employee who otherwise meets the … – part-time employees who work at least 20 hours per week To pay the 2021 CSEA ISU Work-Related Clothing Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1966-2021-csea-work-related-clothing-allowance-and-2021-uniform-maintenanceSafety of Seized Dogs
… Markets (Department) adequately oversees the seizure of dogs to ensure their safety and protect the rights of owners. … Department to set standards for the humane care of seized dogs and inspect municipal dog shelters outside of New York … are required to establish and maintain a shelter for dogs or to contract for those services. Municipalities are …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsState Agencies Bulletin No. 1003
… the payroll system (usually the Wednesday of the Agency deadline, as per Payroll Bulletin 975) and then the original … be received by OSC by the Monday following the submission deadline. Any transactions entered on the same date as the … entered into the payroll system after the Agency on-line deadline may not be processed. These transactions, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1003-payroll-certification-legal-obligationsUnified Court System Bulletin No. UCS-251
… Annual Salary. This file at minimum requires Employee ID, Employee Record Number, and NYS Job Code (from the … is Sent to OSC Agencies must submit job transactions in PP 16L based on the 2010 salary schedule. UCS will provide to … changes to make as a result of the changes entered in PP 16L for eligible employees in Bargaining Unit SR or SY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-251-november-2017-adjustment-basic-annual-salary-bargaining-unitsComptroller DiNapoli Releases Municipal Audits
… and the Oneida County Department of Social Services . “In today’s fiscal climate, budget transparency and … – Leave Accruals (Albany County) There is no procedure in place to verify that leave credits earned are in accordance with provisions in the collective bargaining …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1Selected Aspects of Discretionary Spending
… 2, Title 9 of the New York State Public Authorities Law for the purpose of financing, constructing, reconstructing, … Since 1992, the Authority has also been responsible for the State’s canal system, which is maintained and … accomplish its mission, the Authority incurs direct costs for specific program purposes, and it incurs indirect or …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Town of Pittstown – Records and Reports (2013M-5)
… operations for the period January 1, 2011, to September 17, 2012. Background The Town of Pittstown is located in … with bank balances or accounting records for any of the 17 months we reviewed, with differences ranging up to …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5More About This Retirement Plan – Police and Fire Plan
… and Fire Retirement System members. (There is no Tier 4 in the Police and Fire Retiremenet System.) These benefits … 8, 2010 are covered under Article 14. The information in this publication does not apply to you. Throughout this … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planNiskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… separate from the Town of Niskayuna and Schenectady County in which it is located. The District is governed by an … number of points to volunteers for participation in department responses and accurately record volunteer … activities. District officials did not review the entries in the computer program unless the points earned as indicated …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Plattekill Library – Budgeting Practices (2017M-95)
… Purpose of Audit The purpose of our audit was to determine whether the Library’s revenue and expenditure … County. The Library, which provides library services to approximately 10,000 residents, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… districts. Capital budget appropriations for leased building space for the 2015-16 fiscal year total …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyTuxedo Union Free School District – Financial Condition (2015M-360)
… District, which operates two schools with approximately 470 students, is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Town of Ulster – Town Assessor (2016M-361)
… Background The Town of Ulster is located in Ulster County and has a population of approximately 12,000. The Town is … Key Findings The Tax Assessor did not properly grant and monitor property tax exemptions. The Tax Assessor did not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361CUNY Bulletin No. CU-345
… (Miscellaneous Income). OSC Actions OSC has created a new Bargaining Unit, Benefit Program and Earnings Program in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providingOpinion 89-60
… performing home inspections) GENERAL MUNICIPAL LAW, §§801, 805-a(1)(b), (c): Although a building inspector engaged in … the private business could violate General Municipal Law, §805-a, the municipality's code of ethics, or the standards of … 18 may be guilty of a misdemeanor (General Municipal Law, §805). We also note that, if an officer or employee has an …
https://www.osc.ny.gov/legal-opinions/opinion-89-60