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Opinion 89-58
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Establishment … to provide the same improvements or services. This is in response to your letter concerning the establishment of a … district and, if so, whether the use of the facilities in the new district may be limited to the owners of property …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… Purpose of Audit The purpose of our audit was to determine if the Board properly developed budgets, including using fund … The purpose of our audit was to determine if the Board properly developed budgets including using fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsExamination of Penalties and Interest Payments
… Purpose The objective of our examination was to determine the extent to which NYSIF was penalized by the Workers’ … The objective of our examination was to determine the extent to which NYSIF was penalized by the Workers …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsState Agencies Bulletin No. 2251
… salary limit and pensionable overtime earnings limit for Tier 5 TRS members. Affected Employees: Tier 5 members of … (C), and 408 (k) (6) (D) (ii) will increase to $345,000 for the 2024-25 school year for TRS Tier 5 plan participants. In accordance with Chapter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitState Agencies Bulletin No. 2351
… salary limit and pensionable overtime earnings limit for Tier 5 TRS members. Affected Employees: Tier 5 members of … (C), and 408 (k) (6) (D) (ii) will increase to $350,000 for the 2025-26 school year for TRS Tier 5 plan participants. In accordance with Chapter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2351-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitState Agencies Bulletin No. 2142
… salary limit and pensionable overtime earnings limit for Tier 5 TRS members. Affected Employees: Tier 5 members of … (C), and 408 (k) (6) (D) (ii) will increase to $330,000 for the 2023 calendar year for TRS Tier 5 plan participants. In accordance with Chapter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2142-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitOpinion 88-63
… -- Auxiliary Police (use of moneys received as gift for unit established for village) MCKINNEY'S UNCONSOLIDATED LAWS, §9134; COUNTY … the custody and disbursement of certain moneys necessary for the operation of the civil defense auxiliary police … the moneys should be held and administered by the village for which the auxiliary police unit was established …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Town of Champion – Information Technology (2014M-130)
… the Town’s internal controls over its computer network for the period January 1, 2012 through December 31, 2013. … five-member Town Board. The Town’s budgeted expenditures for the 2014 fiscal year were approximately $2.5 million. Key … adopted comprehensive data backup policies and procedures for computer-processed data. The Clerk backs up data to the …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130Department of Taxation and Finance: Personal Income Tax
… by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with … refunds totaling almost $36.7 million to the Department for follow up evaluation and appropriate action. Key Findings Reason for Stopping Refunds Number Taxpayer claimed refundable …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxTown of Walton – Incompatible Duties (2016M-309)
… controls over the receipts and disbursements processes for the period January 1, 2015 through July 26, 2016. … as the Supervisor’s bookkeeper. Budgeted appropriations for 2016 total approximately $2 million. Key Findings The … controls over the receipts and disbursements processes for the …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Asylum Seeker Spending Report
… Data are available for download below. State Spending The 2025-26 Enacted Budget Financial Plan indicates the State … between State Fiscal Year (SFY) 2022-23 through SFY 2026-27 for emergency spending related to people seeking … (FY) 2023, $3.75 billion in FY 2024, $3.02 billion in FY 2025 and $947.4 million in FY 2026. However, FY 2026 expenses …
https://www.osc.ny.gov/reports/asylum-seeker-spending-reportState Agencies Bulletin No. 1684
… Purpose To notify agencies of a new form AC3440 Request for Payroll Check Stop Payment to be used to stop and reissue … process, state agencies must email new form AC3340 Request for Payroll Check Stop Payment to the Uncashed & Reissued NYS … Agency Actions Agencies must: Email all AC3340 Request for Payroll Check Stop Payment request forms to the Uncashed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1684-new-form-stop-and-reissue-new-york-state-payroll-checkTown of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… Purpose of Audit The purpose of our audit was to determine if the Town was adequately safeguarding its fuel inventory for … The purpose of our audit was to determine if the Town was adequately safeguarding its fuel inventory for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386State Agencies Bulletin No. 2373
… of the October 2025 LGS payment and provide instructions for payments not processed automatically. Affected Employees: … 67 (DC 37) Background: The following Chapter Laws provide for a change in eligibility criteria for Performance Awards/Longevity Payments (Longevity Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2373-october-2025-civil-service-employees-association-csea-district-councilState Agencies Bulletin No. 2373.1
… breakdown of October Cycle Qualifying Service Dates for each year. Demotion information updated in both the … of the October 2025 LGS payment and provide instructions for payments not processed automatically. Affected Employees: … 67 (DC 37) Background: The following Chapter Laws provide for a change in eligibility criteria for Performance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23731-october-2025-civil-service-employees-association-csea-district-councilXIX.4 Suballocations – XIX. Project Costing (PCIP)
… Currently, a suballocation is used when an owning agency for a given project has the need to have assistances from … the activities of the overall project as well as the need for sharing the funding of the project. When this need … Interunit budget transfer journal to allocate the funds for the project to the supporting agency(s). The PCIP project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix4-suballocationsState Agencies Bulletin No. 2329
… of the April 2025 LGS payment and provide instructions for payments not processed automatically. Affected Employees: … 67 (DC 37) Background: The following Chapter Laws provide for a change in eligibility criteria for Performance Awards/Longevity Payments (Longevity Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2329-april-2025-civil-service-employees-association-csea-public-employeesState Agencies Bulletin No. 2329.1
… of the April 2025 LGS payment and provide instructions for payments not processed automatically. Affected Employees: … 67 (DC 37) Background: The following Chapter Laws provide for a change in eligibility criteria for Performance Awards/Longevity Payments (Longevity Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23291-april-2025-civil-service-employees-association-csea-public-employeesXII.10.D Monitoring Moving Services – XII. Expenditures
… agencies must follow when procuring and paying for moving services from the Office of General Services’ … vendors to ensure the agency receives the best value for moving services. The OGS Moving Services centralized … process by which an agency can solicit final total pricing for its specific move based upon the competitive hourly rates …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesState Agencies Bulletin No. 2329.2
… breakdown of April Cycle Qualifying Service Dates for each year. Demotion information updated in both the … of the April 2025 LGS payment and provide instructions for payments not processed automatically. Affected Employees: … 67 (DC 37) Background: The following Chapter Laws provide for a change in eligibility criteria for Performance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23292-april-2025-civil-service-employees-association-csea-public-employees