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Opinion 2003-7
… trust, park land trust moneys, as a rule, may be expended only to acquire additional park land or to construct, …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Town of Pleasant Valley – Financial Management (2024M-158)
… were underestimated and expenditures were overestimated in the general and highway funds generating operating … that was not needed to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Housing Assistance – Federal Funding and New York
… housing assistance for renters, subsidized public housing, and a variety of housing support for the homeless. Households … public housing typically must meet certain income limits and pay rent equal to 30 percent of household income, the … benchmark established by the U.S. Department of Housing and Urban Development (HUD). In 2024, there were 1 million …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceLocust Valley Central School District – Information Technology Equipment Management (2024M-134)
… Develop and adopt a comprehensive policy and procedures to appropriately track and inventory IT equipment. Maintain complete, accurate and up-to-date IT inventory records. Perform periodic physical … and indicated that they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentState Agencies Bulletin No. 2236.1
… is to notify agencies of changes in maintenance rates for employee housing and meals. Affected Employees: Employees with deductions for employee housing and/or meals using Deduction Code 401 … Note: Items B-0300 and B-0300A include information for specific unions/bargaining units. The Determining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22361-change-maintenance-rates-employee-housing-and-mealsOpinion 2006-9
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Mandatory (on the transfer of … facilities, is subject to referendum. December 29, 2006 Ronald P. Bennett, Esq., Attorney at Law Town of Aurora 1 …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Opinion 89-64
… fide purchase upon the most beneficial terms, including price, in the public interest. This is in reply to your … the board and the owner have arrived at a purchase price which the board believes is fair, but which exceeds the … what a municipality may pay to purchase real property, the price is a matter of negotiation between the seller and the …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 89-28
… capacity); (payment of the cost of preparing a general map, plan, and report); (of preliminary study) WATER … may authorize the payment of the expense of a general map and plan for the establishment or extension of a water … a specific amount to pay the cost of preparing the general map and plan. This cost is, in the first instance, a …
https://www.osc.ny.gov/legal-opinions/opinion-89-28State Agencies Bulletin No. 850
… If there is an additional tax amount in the employee’s record, the additional tax will be deducted from both the … The report contains the following data: DeptID EmplID Empl Record Name Earn Code Earns End Date Grade Barg Unit Part …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/850-2008-uniform-allowance-and-uniform-clothing-allowance-security-employeesOpinion 98-23
… than thirty m.p.h., but not less than twenty-five m.p.h., only "on or along designated highways" within the village. …
https://www.osc.ny.gov/legal-opinions/opinion-98-23State Agencies Bulletin No. 1107
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions to agencies for processing … memorandum dated 11/15/11 provides for Uniform Cleaning and Maintenance Allowance payments to eligible employees in … Payments will be made in separate checks for the Uniform and Clothing Allowances dated 12/1/11 (Institution) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1107-2011-uniform-cleaning-and-maintenance-allowance-lifeguardsState Agencies Bulletin No. 1103
… The report contains the following data: DeptID EmplID Empl Record Name Earn Code Earns End Date Grade Barg Unit Part … If an additional tax amount is in the employee’s tax data record, the additional tax will be deducted from both the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1103-2011-uniform-allowance-and-uniform-clothing-allowance-securityState Agencies Bulletin No. 764
… If there is an additional tax amount in the employee’s record, the additional tax will be deducted from both the … The report contains the following data: DeptID EmplID Empl Record Name Earn Code Earns End Date Grade Barg Unit Part …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/764-2007-uniform-allowance-and-uniform-clothing-allowance-security-employeesState Agencies Bulletin No. 859
… a Licensure Premium was established for certain NYS School for the Deaf and NYS School for the Blind employees who currently possess or who … by the federal government for Medicaid billing; For Psychologists, a New York State license in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/859-licensure-premium-nys-schools-deaf-and-blindOpinion 2001-8
… items of expense of the district which shall be charged only against the zone(s), or the other respects in which the … that if the fire protection district is to be dissolved only upon termination of current fire protection contracts, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8What Every Employer Should Know – What Every Employer Should Know
This presentation provides employers a broad understanding of the Retirement System and what it means to participate as an employer
https://www.osc.ny.gov/retirement/employers/partnershipEastport Fire District – Procurement (2025M-50)
… goods and services are acquired in a cost-effective manner is to create as much competition as possible. Whether using … and verbal quotes, a well-planned solicitation effort is important to reach as many qualified vendors as possible. … on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50State Agencies Bulletin No. 2236
… purpose of this bulletin is to notify agencies of changes in maintenance rates for employee housing and meals. Affected … 402 (Non-Taxable Maintenance) are affected. Background: In accordance with Division of the Budget Policy and … State employees. Effective Dates: The changes outlined in Item s B-0300 and B-0300A are effective as of April 26, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2236-change-maintenance-rates-employee-housing-and-mealsHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… taxpayers that all IT equipment is adequately accounted for and would be detected if lost, stolen or misused. We … 23 percent of the equipment was not properly accounted for. Specifically: Three IT devices, including MacBooks and other laptops, totaling $3,012 could not be located. 20 IT devices …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyInlet Common School District – Claims Processing (2023M-180)
… and District officials did not provide effective oversight of claim processing and payment. Board members did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180