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Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… Purpose of Audit The purpose of our audit was to review the financial condition of the sewer fund and the … for the sewer fund that provided sufficient revenues to finance expenditures, because revenues were consistently … a result, the sewer fund balance has declined dramatically from approximately $20,000 as of May 31, 2008 to a fund …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15City of Mount Vernon – Budget Review (B21-6-3)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our … budget for the 2021 fiscal year. Background The City of Mt. Vernon is located in Westchester County. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Department of Transportation Bulletin No. DOT-37
… purpose of this bulletin is to provide agency instructions for processing the 2020 Shift Lump Sum Payment. Affected … receive a lump sum payment of $400. Employees eligible for the 2020 Shift Lump Sum Payment of $400 shall not receive Inconvenience Pay for the same period of the employee’s winter maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-37-2020-shift-lump-sum-payment-winter-maintenance-seasonTown of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… The Town of Poland is located in Chautauqua County and has a population of approximately 2,400. The Town is … Town Board, which comprises four elected council members and an elected Town Supervisor. The Town’s budgeted … its highway facility: a 1,500-gallon tank for diesel fuel and a 500-gallon tank for gasoline. From January 2012 through …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Town’s sewer and water districts for the period … Town of Black Brook Financial Condition of Sewer and Water Districts 2012M216 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216About Unclaimed Funds
… Banks, insurance companies, corporations and the courts are among … checking and CDs Court Funds Dividends Estate Proceeds Insurance Benefits/Policies Stocks, Bonds, Mutual Funds … Banks insurance companies corporations and the courts are among the …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsMember & Retiree E-News Archive — 2025
… news and information, subscribe to E-News . December 2025 Retirees Update Your Contact Information and Delivery … New Locations for In-Person Consultations November 2025 International Fraud Awareness Week Signs of a Scam Fighting Pension Fraud Retirees Make …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2025CUNY Bulletin No. CU-545
… undeliverable, the agency should forward the check to the NYS Department of Tax and Finance, Division of Treasury, per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-545-cuny-retroactive-rate-increases-and-lump-sum-paymentsOpinion 89-34
… employees); (authority to direct rescission of highway superintendent's appointment of deputy highway superintendent) SUPERINTENDENT OF HIGHWAYS -- Powers and … purposes and after such inquiry recommend to the highway superintendent that he censure the employees for such actions …
https://www.osc.ny.gov/legal-opinions/opinion-89-34XI.18.G Workers’ Compensation Coverage and Debarment – XI. Procurement and Contract Management
… of the State Finance Law, a contract shall be void and of no force and effect unless the contractor provides and … workers’ compensation insurance coverage: Form C-105.2 – Certificate of Workers’ Compensation Insurance issued by … issued by the State Insurance Fund 3 ; or Form SI-12 4 – Certificate of Workers’ Compensation Self-Insurance; or Form …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18g-workers-compensation-coverage-and-debarmentState Agencies Bulletin No. 1837
… symptoms of COVID-19 and are seeking a medical diagnosis. Wages are paid at the employee’s regular rate of compensation … to the COVID-19 public health emergency. Employee wages under the EFMLA are paid at a rate of two-thirds of the … Federal or State Law’s regarding COVID-19. All benefits under the FEPSLA and the EFMLA are available to eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1837-new-paid-leave-action-reason-codes-and-earnings-code-related-covid-19Opinion 98-13
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … under the Education Law, may construct a building to house and display works of art, objects of special character … the town may expend its moneys to construct a building to house the museum and may annually raise taxes to fund such a …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 98-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … §119-o; MUNICIPAL HOME RULE LAW, §10(1): A town may not raise town taxes within a village to generate revenues to … Whether the town may raise town taxes within the village to generate …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 95-7
… to participate) GENERAL MUNICIPAL LAW, §§119-n(b); 119-o(1); TOWN LAW, §§61, 203, 210, 215, 341(10): A town … of a joint service (General Municipal Law, §119-o[1]; see also General Municipal Law, §119-o[3], relative to … 13 were not applicable (see Town Law, §§61, 203, 215[19]; see also New York Telephone Company v Town of North …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Opinion 2002-12
… 5-G, the definition of "joint service" includes the extension of appropriate territorial jurisdiction necessary … its sewer system and water system (see Village Law, arts. 6, 11 and 14) and, subject to applicable civil service …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… 5-G, the definition of "joint service" includes the extension of appropriate territorial jurisdiction necessary … its sewer system and water system (see Village Law, arts. 6, 11 and 14) and, subject to applicable civil service …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Operational Advisory No. 14
… Changes Due to Implementation of P2P Guidance: With the implementation of the Procure to Pay (P2P) Initiative, measures have been taken … ensure that only vouchers that have reached payment date get billed for Federal draw reimbursement purposes. These …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/14-federal-billing-changes-due-implementation-p2pIRS Pension Limitation – New Career Plan
… the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on … excludes earnings over $250,000 (effective April 1, 2012) in the State’s fiscal year (April 1st – March 31st). The …
https://www.osc.ny.gov/retirement/publications/1515/irs-pension-limitationIRS Pension Limitation – Career Plan
… the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on … excludes earnings over $250,000 (effective April 1, 2012) in the State’s fiscal year (April 1st – March 31st). The …
https://www.osc.ny.gov/retirement/publications/1642/irs-pension-limitationIRS Pension Limitation – Non-Contributory Plan with Guaranteed Benefits
… the New York State and Local Retirement System, may use in calculating benefits. It affects members who first join on … excludes earnings over $250,000 (effective April 1, 2012) in the State’s fiscal year (April 1st – March 31st). The …
https://www.osc.ny.gov/retirement/publications/1513/irs-pension-limitation