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County of Rockland – Budget Review (B6-15-21)
… revenues of $4 million from the sale of property, which is non-recurring revenue. However, the sale of the property … The 2016 proposed budget includes estimated revenues of $1.8 million for chargebacks to other governments for costs …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Opinion 90-47
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … sued both individually and officially) RATIFICATION -- Claims (legal services) PUBLIC OFFICERS LAW, §§17, 18: The … provide a legal defense for town "employees" by the town attorney or an attorney retained by the town board. Section …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Opinion 89-40
… in the opinion. FIRE COMMISSIONERS -- Reimbursement for Expenses (loss of wages) VOLUNTEER FIREFIGHTERS -- Reimbursement for Expenses (loss of wages) WORDS AND PHRASES -- Employer (meaning for purposes of General Municipal Law, §72-o) GENERAL … may reimburse a selfemployed fire district commissioner for wages lost because the commissioner was subpoenaed to …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… or any of the subsequent years and did not file its 2012 property tax cap computation with OSC. Our calculation of the property tax cap limitation resulted in the Town property tax levy exceeding the cap limit by approximately …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Oversight of Dam Safety
… public safety, but they can also cause millions of dollars in damage and can result in the impairment of many other infrastructure systems, such … not properly filtered and soil particles form sink holes in the dam). When a dam fails, resources must be devoted to …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyState Agencies Bulletin No. 1407
… the April 2015 M/C Salary Increase. The report is sorted by Department ID, then by employee name in alphabetical order. NHRP709 – Mass Salary … Pay Period 5L The following procedures must be used by the agency when submitting transactions in Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1407-april-2015-management-and-confidential-mc-salary-increaseMandatory Contributions – Enhanced Reporting
… covered under RSSL Article 15, as modified by Chapter 18 of the Laws of 2012; and Most PFRS Tier 6 members covered under RSSL … Member Contributions page . You should maintain a record of a member’s contribution rates with your payroll records … Most NYSLRS members make contributions a percentage of their earnings toward funding future retirement benefits …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsState Agencies Bulletin No. 1921
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … a change to the calculation of Pre-Shift Briefing is necessary. Per guidance from DOB and GOER, Pre-Shift … in BU31, will need to have their OT adjusted, and is currently in a different position on the Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingSUNY Bulletin No. SU-147
… Effective Date of Payment of the Salary Increase is based on the employee’s obligation. Contract Provisions and … whose employment expired prior to 7/2/08 and who would have been eligible for the salary increase if the employee’s … Data record fields of Bargaining Unit, Sal Plan and Grade do not match the corresponding fields on the Position Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-147-2008-3-general-salary-increase-and-other-increases-sunyCity of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… whether financial information was made available to the City Council and City officials for the effective management of operations. Key Findings The City Council and officials did not have adequate financial … whether financial information was made available to the City Council and City officials for the effective management …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Opinion 88-50
… and clean and refinish the interior of a water storage tank) GENERAL MUNICIPAL LAW, §6-c: Whether moneys in a … a village may use moneys in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. … authorizes villages to establish capital reserve funds for the purpose of financing all or part of the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-50State Agencies Bulletin No. 884
… prior to January 2, 2009. Affected Employees M/C employees in Negotiating Unit Codes 06, 13, 18, 40, 46, 52, 66, 79 and 96 who had elected to participate in the 2008 M/C Vacation Exchange program and separated from … Law, Section 30.4 of Part 30 of the Attendance Rules in the New York State Departments and Institutions, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-creditsOpinion 89-23
… utilize space in the village hall several times per month for nominal or no consideration. This is in reply to your … hall several times per month without consideration or for nominal consideration. General Municipal Law, §72-h … or department thereof, either without consideration or for such consideration and upon such terms and conditions as …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Village of Port Chester - Dual Employment (2018M-91)
… was not deducted from leave accruals, and 536 hours of leave was taken without the use of time off request forms, as required. Key Recommendations … from accruals. Village officials disagreed with some of our findings but indicated they have taken or plan to take …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Seneca Falls Central School District – Procurement (2021M-201)
… District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources. Key … officials did not always use a competitive process to procure goods and services to achieve the optimal use of … District District officials used a competitive process to procure goods and services to achieve the optimal use of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201Division of Housing and Community Renewal Bulletin No. DH-14
… date of the increase, have a status of Active, Paid Leave, or Leave of Absence due to Workers’ Compensation Leave, and are in graded, NS (SG 600) and trainee (SG 800) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-14-april-1-2004-salary-and-location-pay-increasesReview of the Financial Plan of the City of New York - December 2009
The nation is emerging from the worst recession since World War II.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2010.pdfOpinion 95-26
… This opinion represents the views of the Office of the State … or attorney); (use of tax moneys to obtain storage space for records); (use of tax moneys to pay for improvement to … for this purpose (see General Municipal Law, §§30-a, 33-a) and, in certain instances, may necessarily …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Opinion 98-16
… TAXES AND ASSESSMENTS -- Certiorari Proceedings (timing for return to general fund of excess moneys in school district reserve fund for tax certiorari claims) SCHOOL DISTRICTS -- Reserve Fund (timing for return to general fund of excess moneys in fund …
https://www.osc.ny.gov/legal-opinions/opinion-98-16State Police Bulletin No. SP-189
… of OSC’s automatic processing and provide instructions for payments not processed automatically Affected Employees … State and the Police Benevolent Association and provides for increases to certain payments effective April 1, 2018 and April 1, 2019 for employees in Bargaining Unit 07 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-189-increases-hazard-duty-pay-location-pay-and-command-pay-state-police