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Opinion 97-5
… (imposition of assessment for construction of private road) STREETS AND HIGHWAYS -- Private Roads (construction of … and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village may not, … to Village Law, §§6-622 and 22-2200, construct a private road with the costs assessed against adjoining properties. …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Opinion 99-1
… bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (requirement that … held in trust); (provision of death benefits to volunteer firefighters who have not earned a nonforfeitable right to a … (1) The assets of a service award program for volunteer firefighters must be held in trust. (2) A service award …
https://www.osc.ny.gov/legal-opinions/opinion-99-1XV.4 Vouchers and Expense Reports – XV. End of Year
… End of Fiscal Year FYE deadlines and notices please visit the Agency Calendar …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-vouchers-and-expense-reportsXVII.4 Questions – XVII. Lapsing Appropriations
… Please direct questions on this Chapter to the Bureau of State … Operations at [email protected] . Please direct questions regarding the processing or payment of … 474-4868 or by e-mail at [email protected] . Please direct questions regarding contract transactions that will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii4-questionsDirect Deposit for New State Employees
… Session 2017-2018: A.3136-A (Abbate) / S.4760-A (Golden) – Requires the payment of salaries by direct deposit …
https://www.osc.ny.gov/legislation/direct-deposit-new-state-employeesTotal Spending – 2021 Financial Condition Report
… on public health and education represents 66.8 percent of total State spending. …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingTotal Spending – 2022 Financial Condition Report
… on public health and education represents 67.5 percent of total State spending. …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingSUNY Bulletin No. SU-338
… Purpose The purpose of this bulletin is to provide instructions for processing Discretionary Lump … using the Flat Rate method. Yonkers Flat Rate Withholding is 1.95975% for Yonkers residents and 0.50% for Yonkers … The purpose of this bulletin is to provide instructions for processing Discretionary Lump …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-338-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2022SUNY Bulletin No. SU-352
… Purpose: The purpose of this bulletin is to provide instructions for processing Discretionary Lump … using the Flat Rate method. Yonkers Flat Rate Withholding is 1.95975% for Yonkers residents and 0.50% for Yonkers … The purpose of this bulletin is to provide instructions for processing Discretionary Lump …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-352-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2023Unified Court System Bulletin No. UCS-107
… Court System Employees in Negotiating Units S9 , SR , SY , DR and F8 Background Section 2 of Chapter 155 of the Laws of … Court Officers Benevolent Association of Nassau County ( DR ) and Suffolk County Court Employees Association, Inc. ( … with the exception of the following: Code Narrative 410 Health Care Spending Account 420 NY Dependent Care …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-107-retroactive-payment-new-supplemental-location-payment-eligibleCincinnatus Fire District – Board Oversight (2025M-77)
… [read complete report – audit] Audit Objective Did the Cincinnatus Fire District (District) Board of Fire … record and insurance policies. Audit Summary The Board did not always properly safeguard financial resources. … reports (AFRs) were filed in a timely manner, the Board did not: Ensure that District assets were properly accounted …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… at least $49,448 by using the Office of General Services (OGS) contract price. Officials should not have paid $74,980 … competitive manner by bidding for fuel purchases or using OGS contracts. Explore entering into an intermunicipal …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Tompkins County Development Corporation – Board Oversight (2021M-7)
Determine whether the Tompkins County Development Corporation TCDC Board of Directors Board properly oversaw operations
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightUnified Court System Bulletin No. UCS-84
… To notify Unified Court System agencies of the April 2005 Salary and Location Pay Increases. To explain OSC’s automatic processing and … employees in Bargaining Units CT, 86, and 88 whose salary is less than $120,000.00 are eligible for an increase … To notify Unified Court System agencies of the April 2005 Salary and Location Pay Increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-84-april-1-2005-general-salary-increase-and-location-pay-increaseWestern New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings School … special education students, resulting in one district of residence being overbilled by more than $161,000 in the … a provision to periodically update and verify the proof of residence. School officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingFayetteville-Manlius Central School District – Professional Services (2020M-115)
… School District (District) officials sought competition for procurement of professional services. Audit Results With … minor exceptions, District officials sought competition for professional services. Key Recommendation Continue to review and update the request for proposal (RFP) timetable and ensure all professional …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/fayetteville-manlius-central-school-district-professional-services-2020mRockland County Community College - Employee Benefits (2020M-5)
… The College overpaid $4.6 million to the County for health insurance in fiscal years 2018 and 2019. Of the 20 employees paid health insurance buyouts totaling $81,189, 16 were inaccurate, for a … net underpayment of $7,397. Key Recommendations Reconcile insurance billings from the County to ensure they are billed …
https://www.osc.ny.gov/local-government/audits/community-college/2020/03/20/rockland-county-community-college-employee-benefits-2020m-5Health Sciences Charter School - Student Enrollment and Billing (2019M-99)
… aid attributable to students receiving special education services. As a result, the School billed the Buffalo City …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99Direct Deposit for New State Employees
… Session 2021-2022: Direct Deposit for New State Employees – Signed into law on July 22, 2022 as Chapter 442 … the payment of salaries by direct deposit for state employees hired after January 1, 2023. Memo Bill Text Status … the payment of salaries by direct deposit for state employees hired after January 1 2023 …
https://www.osc.ny.gov/legislation/direct-deposit-new-state-employees-0Pre-Audit - State Insurance Fund
… Program Legislative Session 2021-2022: Pre-Audit - State Insurance Fund – Vetoed on December 29, 2021 - Veto Memo … – Relates to the pre-audit of expenditures from the state insurance fund by the state comptroller. Memo Bill Text Status … Relates to the preaudit of expenditures from the state insurance fund by the state comptroller …
https://www.osc.ny.gov/legislation/pre-audit-state-insurance-fund-1