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Opinion 88-58
… This opinion represents the views of the Office of the State Comptroller at the time it was … referendum requirements. You ask whether a referendum is required for a town to expend $40,000 from a capital … Whether a referendum is required for a town to expend $40000 from a capital …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Opinion 2006-9
… 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
… CONSTITUTIONAL LAW -- Gifts and Loans (consideration paid for the purchase of property) REAL PROPERTY -- Acquisition … right, easement, covenant or other contractual right to land within the municipality necessary for the preservation … property, the courts in this State have indicated that a sale will not be permitted to stand if the consideration is …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Crown Point Fire District – Board Oversight (2024M-29)
… whether the Crown Point Fire District (District) Board of Fire Commissioners (Board) adequately oversaw the … reviewed, the Board did not receive Treasurer’s reports of collection and disbursement details for three months; cash … the District’s financial activity was diminished. As of December 31, 2023, required annual audits for 2017 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29XI-A.1.B Category Codes – XI-A. Purchasing
… with guidance regarding the proper use of category codes in the Statewide Financial System (SFS). In the SFS, … refer to SFSSecure for the complete list of valid category codes. Bulkload Agencies Bulkload agencies should include the … refer to SFSSecure for the complete list of valid category codes. All Agencies Centralized and Agency Contract Purchases …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codesIII.5 Agency Bulkload Interface to the SFS – III. Statewide Financial System (SFS)
… an internal agency system electronically transmits data to the SFS and the SFS creates data extract files to send back to the internal agency system. Agencies may originate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii5-agency-bulkload-interface-sfsComptroller Authority to Audit Local Development Corporations (LDCs)
… corporations and certain other government entities. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcs-0State Agencies Bulletin No. 2277
… Purpose: The purpose of this bulletin is to provide agencies with instructions for … Employer’s Tax Guide to Fringe Benefits , the first $5,250 of Educational Assistance provided to an employee under an … program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to federal, state, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2277-educational-assistance-benefits-2024State Agencies Bulletin No. 2283
… The purpose of this bulletin is to provide agencies with the 2024 calendar year-end procedures for taxable travel … tax deficiencies in 2025, Payroll Officers should work with their employees to accelerate the submission of Expense … The purpose of this bulletin is to provide agencies with the 2024 calendar yearend procedures for taxable travel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2283-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2289
… the Office of Employee Relations (OER) memorandum dated 10/11/2024 provides for a Work-Related Clothing Allowance. … who returns on or before 03/31/2025 is eligible for the payment upon the return from leave. Note: Payroll Bulletin … income tax withholding will be calculated using the Flat Rate method (1.95975% for Yonkers residents and 0.50% for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2289-2024-csea-work-related-clothing-allowance-asu-employees-representedState Agencies Bulletin No. 2292
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2024 CSEA … Employees in Bargaining Unit 47 on 10/01/2024 are eligible to receive the 2024 CSEA DMNA Uniform Maintenance Allowance … memorandum for a list of eligible titles) and is required to wear a uniform; and Does not receive a regular uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2292-2024-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 2291
… Purpose: The purpose of this bulletin is to provide agency instructions for … criteria are affected. Background: Article 49.1 of the 2021-2026 OSU Agreement between the State of New York and the Civil Service Employees Association … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2291-2024-work-related-clothing-allowance-osu-employees-represented-civilCaledonia-Mumford Central School District – Financial Management (2024M-101)
… Caledonia-Mumford Central School District (District) Board of Education (Board) and District officials effectively … increased the unemployment reserve to $888,580 as of June 30, 2023, a 310 percent increase over the three years … outstanding future financial commitments by a total of $1.3 million over the three years, which made it appear …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Lyme Central School District – Financial Management (2024M-87)
… whether the Lyme Central School District (District) Board of Education (Board) and District officials properly managed … budgetary appropriations by an annual average of $918,000 (12 percent) from 2020-21 through 2022-23. … the District only needed to use approximately $23,000 of appropriated fund balance to cover operating costs during …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… for and would be detected if lost, stolen or misused. The Board of Education (Board) did not adopt a comprehensive … periodic physical inventories. We determined that 49 of the 72 IT assets we reviewed (68 percent) were not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentCUNY Bulletin No. CU-827
… Bonus Payments. Affected Employees: Full-time employees in one of the below bargaining units who meet the eligibility … criteria are impacted: Bargaining Unit AJ CA CB CE GA PC T8 TC Background: Pursuant to the Memorandum of … subject to across-the-board increases, and is not included in the calculation of overtime. Effective Dates: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-827-professional-staff-congress-psc-full-time-ratificationState Agencies Bulletin No. 2310
… to provide agency instructions for processing the PEF FY 20252026 Higher Education Differential …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2310-public-employees-federation-pef-fy-2025-2026-higher-educationHousing Assistance – Federal Funding and New York
… Federal housing support includes housing assistance for renters, subsidized public housing, and a … for the homeless. Households benefitting from rental assistance or public housing typically must meet certain … of 50 percent of household income. Major Federal Housing Assistance Programs, 2024 Program Subsidized Units Residents …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistancePre-Retirement Consultations
… If you’re nearing retirement, you may want to speak with one of our representatives to review your benefits and ask any questions you may have. … personalized preretirement consultations You may wish to take advantage of this service before filing your retirement application …
https://www.osc.ny.gov/retirement/members/pre-retirement-consultationsHiring Public Retirees – When Employees Retire
… public retiree, you should be aware of the laws governing how much retirees can earn in post-retirement employment … Earnings Limits For all public retirees, earnings are limited if they are returning to public employment in New … the limit, we will recover any pension overpayment and/or suspend pension payments. Retirees are also prohibited from …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retirees