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Opinion 2003-3
… the opinion. FIRE DISTRICTS -- Powers and Duties (maximum benefit under defined benefit service award program) VOLUNTEER FIREFIGHTERS -- … a defined benefit plan service award program for the active volunteer firefighters of the fire district's fire … Whether a fire district may establish a defined benefit plan service award program for the active volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3State Agencies Bulletin No. 2020
… Eligible (BU21) Salary Increase for Employees in the Security Services Unit (SSU) Represented by the NYS … Equated to Grade 101-125 600, 800 Employee Status: Active (A) Leave with Pay (P) Leave of Absence (L) – Only if the … Requests page to correct the information on the Job Data row(s). If the row(s) is corrected prior to Administration or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2020-april-2022-2-salary-increases-arbitration-eligible-bu01-and-nonOpinion 95-5
… surcharge funds for that purpose. March 1, 1995 Louis E. Wolfe, Esq., County Attorney County of Clinton 1 Note that …
https://www.osc.ny.gov/legal-opinions/opinion-95-5VII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… receipts are recorded through the Accounts Receivable (AR) module in the Statewide Financial System (SFS) after a … types of cash receipts should be recorded in the SFS as an AR Deposit in the AR module: Agency operations – receipts … Legislation that creates a specific fund and SFL §4(6) regarding the authorization to deposit revenue to specific …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewState Contract and Payment Actions in September
… enhancements and expansion at the Syracuse Hancock International Airport. $5.8 million to El Sol Contracting/ES … Authority for the terminal expansion project at Albany International Airport. $4.3 million to EE Cruz & Company …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberOpinion 88-4
… SERVICES LAW, §371; STATE CONSTITUTION, ART VIII, §1: A county may determine that appropriate refreshments served to … expenditures for such refreshments. You ask whether a county may provide refreshments for trainees participating in a county foster parent training program. Article 6 of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-4NYSLRS Announces Employer Contribution Rates for SFY 2026-27
… Employers’ average contribution rates will increase from 16.5% to 17.6% of payroll for the Employees’ Retirement … in ERS and PFRS, and more than 300 different retirement plan combinations. In the SFY that ended March 31, 2025, … assumptions recommended by NYSLRS’ actuary, who is required to review the actuarial assumptions and experience …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27City of Mechanicville – Separation Payments (2025M-59)
… Did City of Mechanicville (City) officials ensure that employees’ separation payments were accurate? Audit … establish “retirement incentives” to officers or employees that meet specified requirements (e.g., a lump sum payment … based on years of service). City officials should ensure that employee separation payments are authorized and accurate …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59City of Lockport – Budget Review (B23-1-7)
… independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of the Laws of 2014, as amended … in the City’s general, water, sewer and refuse funds as of December 31, 2013. The Act requires the City to submit to the … services including funding for the addition of four new firefighters. Officials plan to fund these services with …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7Town of Otto – Town Clerk and Tax Collector (2012M-214)
… penalties totaling $569, including her own which totaled $102. The Clerk received apparent duplicate payments for tax …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214DiNapoli Statement on the MTA's July Financial Plan
… customer satisfaction surveys and recent quarterly transit summit discussions with New York City on the state of service …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planVillage of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… of Audit The purpose of our audit was to examine the Village’s method of compensating Village officials and credit card usage for the period June … April 30, 2012. Background The Village of Huntington Bay is located in the Town of Huntington, in Suffolk County …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198State Agencies Bulletin No. 1858
… will be remitted to the NYS Office of Unclaimed Funds (OUF) in April of 2021. Effective Dates Effective for payroll … in 2019 that remain uncashed as of March 26, 2021, to OUF in April 2021. Agency Actions Agencies must notify … can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted to OUF and submit a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksEducators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… submitted periodic expenditure reports to SED and OCFS. We reviewed claims amounting to $1.8 million, out of $3.2 million in contract payments, to determine if the claims were properly supported and appropriate. These … four administered by SED and three administered by OCFS. We found that Educators could not support or justify $883,530 …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followAccounts Payable Advisory No. 3
… ID. Select the appropriate Address Sequence on the Invoice tab of the voucher for the address from where the vendor … originated. If an address is not selected on the Invoice tab, the system will populate the default address associated … Select the appropriate Address Sequence on the Payments tab of the voucher that corresponds to the address on the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, 2011 to August 6, 2013. Background …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialPort Jefferson Union Free School District – Information Technology (2014M-039)
… Port Jefferson Union Free School District is located in Suffolk County, has approximately 1,200 students, and is … file. Ensure that the server room remains locked at all times, restrict physical access to the server room to only … individuals and record the arrival and departure dates and times of employees and visitors to-and-from the server room. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… the period July 1, 2010, to March 31, 2012. Background The Poughkeepsie City School District is located in the City of Poughkeepsie, in Dutchess County. The District is governed by … Poughkeepsie City School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andVillage of Endicott -- Budget Review (B17-4-7)
… independent evaluation of the Village's tentative budget for the 2017-18 fiscal year. Background The Village of … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … obligations are outstanding, their tentative budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Contributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… over 3 percent will be deposited into your annuity savings account to provide the annuity portion of your retirement … by your wages, will be deposited into your annuity savings account to provide the annuity portion of your …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirement