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SUNY Bulletin No. SU-224
… Date(s) Effective 08/13/15, paychecks dated 09/09/15 for 21P employees and effective 09/01/15, paychecks dated 09/23/15 for CAL employees Eligibility Criteria Employees in 21P … Restoration of Contract Pay After the payroll is processed for Pay Period 11L, OSC will automatically insert a row on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-224-restoration-contract-pay-and-additional-pay-suny-21pOpinion 97-20
… 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 may determine to use foreign …
https://www.osc.ny.gov/legal-opinions/opinion-97-20New Hope Fire Department – Board Oversight (2017M-298)
… Department is affiliated with the Three Town Fire District in Cayuga County. The Department provides fire protection services in the Towns of Niles and Sempronius. The Department is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… The True North Troy Preparatory Charter School, located in the City of Troy, is governed by a Board of Trustees which … comprises seven voting members. The School was established in 2008 under SUNY authorization and provides elementary education to approximately 300 students in kindergarten through eighth grades. The School’s budgeted …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mNew Paltz Central School District – Financial Condition (2014M-38)
… of July 1, 2012 through November 30, 2013. Background The New Paltz Central School District is located in portions of … and nearly depleting unrestricted, unappropriated fund balance. While the District’s amount of unrestricted, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38State Comptroller DiNapoli Releases Municipal Audits
… a timely manner. As a result, the town’s collections were at a greater risk of being lost or misappropriated. The clerk … 2019 were overstated by a total of 362 hours valued at almost $8,000. Of this, 272.5 hours was from leave time … were not calculated correctly resulting in approximately $70,000 of lost revenue for the town. All 51 water bill …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Report on Nonprofit Industry
… nonprofit organizations in 2022 provided 1.3 million jobs to New Yorkers, just over 1 in 6 private sector jobs in the state. While the number of nonprofits increased … 2017-2022, they declined in New York and the number of jobs also fell by 4.1%. “Nonprofits play an important role in …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryNew Yorkers in Need: The Housing Insecurity Crisis
… Message from the Comptroller Having safe and adequate housing is one of … can affect mental health and have additional consequences when these costs lead families to forego preventative or … needs. For example: The goal for 100,000 affordable homes does not include important details such as timelines, …
https://www.osc.ny.gov/reports/new-yorkers-need-housing-insecurity-crisisSt. Lawrence County – Financial Condition (2016M-173)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition … towns and 12 villages. The County, which has a population of approximately 112,000, is governed by an elected 15-member …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Early Retirement – Article 14 Benefits
… With 20 years of service credit, you can apply for early retirement regardless of your age. The early retirement benefit equals 42 percent of your FAS for 20 years of service credit plus an additional 4 percent of your FAS for each year of service (or prorated portion thereof) beyond …
https://www.osc.ny.gov/retirement/publications/1644/early-retirementWashingtonville Central School District – Reserve Funds (2014M-45)
… The Washingtonville Central School District is located in the Town of Blooming Grove, including the Village of … of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District operates five schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… detection . It also compromises the Board’s ability to monitor the financial operations of the ECA clubs. The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsOpinion 90-28
… OF INTEREST -- Engineering Services (planning board member performing private engineering services for … services for subdivisions) GENERAL MUNICIPAL LAW, §805-a(1)(c): A planning board member is prohibited from receiving … for engineering services performed in connection with any matter before the planning board. Although there is …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Opinion 93-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … supra ; Opn No. 82-173, supra ; see also NY Const, article I, §11). There is, however, no statutory requirement that a …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 2003-7
… on the plat, the planning board may require a sum of money in lieu of the reservation of park land, "in an amount …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Opinion 88-10
… TAXES -- Gross Receipts Tax (liability of municipality for) PUBLIC CONTRACTS -- Modification (addition of amount of … TAX LAW, §300 et seq .; GENERAL MUNICIPAL LAW, §103: A petroleum business awarded a municipal contract for fuel … unconstitutional). It was also our opinion, however, that when a municipality and a company have agreed to a contract …
https://www.osc.ny.gov/legal-opinions/opinion-88-10New York’s Economy and Finances in the COVID-19 Era
… General Fund). However, DOB has identified $2.7 billion in payroll costs for such employees as eligible for CRF funding, …
https://www.osc.ny.gov/reports/covid-19-december-2-2020North Shore Public Library – Financial Condition (2013M-344)
… Central School District and all of the Rocky Point Union Free School District and serves approximately 28,000 …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Freeport Union Free School District – Financial Condition (2016M-300)
… the level of unrestricted fund balance to legal limits and consider adopting a fund balance policy to require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300State Agencies Bulletin No. 1428
… Employees Employees designated management or confidential in Bargaining Unit 06 or Bargaining Unit 46 who meet the … Cleaning and Maintenance Allowance should be processed in Administration Pay Period 17L, paychecks dated 12/02/15 or … paychecks dated 12/10/15. Eligibility Criteria Employees in Bargaining Unit 06 or Bargaining Unit 46 on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1428-2015-uniform-cleaning-and-maintenance-allowance-employees-designated