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State Agencies Bulletin No. 1362
… Purpose To provide agency instructions for processing the 2014 CSEA DMNA Uniform Maintenance Allowance. Affected Employees Employees in the Division of Military and Naval Affairs – BU47 who meet the eligibility criteria … by 03/31/15 is eligible for the payment upon the return from leave. Agency Actions To pay eligible employees the 2014 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1362-2014-uniform-maintenance-allowance-employees-division-military-andMonitoring Town Asphalt Road Projects (2012MS-7)
… New York State Labor Law requires vendors hired on a public work contract (such as road surfacing) to pay their …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7Independent Oversight: OSC's Contract Review Safeguards Public Funds
… 24, 2022 PDF Version As New York’s Chief Fiscal Officer, the Comptroller is responsible for ensuring State and local governments use taxpayer money effectively and … and efficiencies that are built into contracts resulting from discussions between OSC and agency staff before the …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsConesus Volunteer Fire Department – Financial Controls (2014M-42)
… Purpose of Audit The purpose of our audit was to examine the Department’s financial controls for the period of January … is affiliated with the Conesus No. 1 Fire District and provides fire protection services to the Town. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42DiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… governments across New York improve their long-term budget planning was signed into law. The law allows counties, … all or part of the costs associated with long-term budget planning, including hiring financial advisors to assist in … of multi-year budget plans. Multiyear financial planning is a tool that will enable these entities to develop …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesAbout Unclaimed Funds
… the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsOpinion 88-41
… general proposition that property held for public use may not be used by or on behalf of a private … Further, even if the purpose of a use of property is public in nature, it may not be accomplished in violation of … to the municipality ( Teachers Association, Central High School District No. 3 v Board of Education, Central High …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Oswego County – Transfer Station Cash Receipts (2015M-334)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Department of Solid Waste’s cash receipts process for the period January …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334State Comptroller DiNapoli Releases Municipal Audits
… Capital Resource Corporation (RCCRC) – Establishment of RCCRC and Sale of Property The RCCRC’s establishment met applicable requirements, and its sale of property aligned with its purpose. RCCRC officials adopted …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… governments. There are a total of 5,352 functioning dams in the state, with 861 of those owned or co-owned by local … "The deadly and destructive consequences of flooding in New York are clear," said DiNapoli. "As with the impact of severe storms, the breach of a large dam could result in the loss of life, devastation of several communities and …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsOpinion 95-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Unless otherwise provided by special act, the members of a volunteer fire department or, if the department is …
https://www.osc.ny.gov/legal-opinions/opinion-95-14State Agencies Bulletin No. 1359
… Clothing Allowance. Affected Employees Employees in the Institutional Services Unit (ISU) – BU04 who meet the … Work-Related Clothing Allowance may be processed beginning in Institution Pay Period 18L, paychecks dated 12/24/14 or … Criteria Uniform Maintenance Allowance Employees in Bargaining Unit 04 on 10/01/14 are eligible to receive the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1359-2014-uniform-maintenance-allowance-and-2014-work-related-clothingOpinion 92-12
… or statutory amendments that bear on the issues discussed in the opinion. PAID FIREFIGHTERS -- Disability Benefits … uncompensated services) WORDS AND PHRASES -- Employment (meaning for purposes of General Municipal Law, §207-a[6]) … Municipal Law, §207-a(1) requires a city (other than New York City), town, village or fire district to pay to a …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Eligibility, the Benefit and Filing – New Career Plan
… Eligibility Tier 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at least five … 1, 1973. You are eligible to retire with full benefits at age 62, or may choose early retirement with a reduced benefit … credit. You are eligible to retire with full benefits at age 62, or may choose early retirement with a reduced benefit …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingOpinion 89-40
… may not reimburse a fire district commissioner for wages lost because the commissioner was subpoenaed to testify in a … partner in a partnership may not be reimbursed for actual lost wages pursuant to General Municipal Law, §72-o. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Payroll Users Group Organizational Charter
… Committee. Votes may be made in writing if they are made public. Charter/Bylaws Membership Re-admittance of voting … present. Votes may be made in writing if they are made public. Each Steering Committee member agency shall designate …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charterCUNY Bulletin No. CU-545
… Payment shall not become part of the employee’s basic salary rate nor be added to the employee’s basic salary for the calculation of any salary base benefits, … 7/1/11 Pay Change, followed by the 7/1/12 Pay Change. To increase the hourly rate(s), the agency must submit the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-545-cuny-retroactive-rate-increases-and-lump-sum-paymentsOpinion 2002-15
… deems necessary for the safety and convenience of the public. Highway Law §327 authorizes towns, subject to the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15State Comptroller DiNapoli Releases Audits
… the Department of Corrections and Community Supervision’s (DOCCS) employees operate its vehicles in its day-to-day … repair services. A prior audit, issued in June 2022, found DOCCS performed limited to no central monitoring of payments … relying on each facility or office for accurate reporting. DOCCS officials made some progress in addressing the issues …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the Department’s financial … Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, is affiliated with the Pulteney …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financial