Search

Opinion 94-11

… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not … Whether a board of fire commissioners of a fire district may expend fire …

https://www.osc.ny.gov/legal-opinions/opinion-94-11

Opinion 91-4

… the conveyance of village firefighting apparatus, for nominal or no consideration, to a newly-formed joint fire … whether fire apparatus of a village could be transferred, for nominal or no consideration, to a newly-formed joint fire … authorize the transfer of village firefighting apparatus, for nominal or no consideration, to a newly-formed joint fire …

https://www.osc.ny.gov/legal-opinions/opinion-91-4

CUNY Bulletin No. CU-575

… Action/Reason code of Pay Rate Change/CRT (Chg Rate) for all subsequent rows provided the employee remains in an … using the appropriate effective date. Agencies must update all subsequent effective dated rows provided the employee … must calculate and submit retroactive adjustments for all miscellaneous earnings that will not be adjusted …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-575-minimum-wage-increase-hourly-employees-classified-staff

Employee Incentive and Bonus Payments

… Purpose To determine if incentive and bonus payments made by the Erie County Medical Center … these incentives. Also during this period, ECMCC offered a bonus program for all MC employees and paid 80 employees a … did not properly administer and monitor its incentive and bonus programs, resulting in $76,254 in incentive payments …

https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-payments

Selected Aspects of Subway Station Safety

… taken appropriate steps to make all of its subway stations safe, and whether “Help Points” and “Customer Assistance … security, and revenue related issues, and must be made safe or repaired within 24 hours; ‘B’ defects – Any ‘A’ defects that are made safe but are not completed, all non-safety and public …

https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safety

State Agencies Bulletin No. 336

… (The inactivation process was previously explained in Payroll Bulletin #316 , dated April 19, 2002). Affected … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … The inactivation process was previously explained in Payroll Bulletin …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/336-reveal-report-nben739-direct-deposit-cancelled-report

Opinion 2010-1

… there is a need for additional facilities in the immediate neighborhood (Village Law § 7-730 [4] [c]; see Bayswater , …

https://www.osc.ny.gov/legal-opinions/opinion-2010-1

Opinion 99-15

… property taxation for all village purposes must be levied against all properties within the village, except to the …

https://www.osc.ny.gov/legal-opinions/opinion-99-15

Opinion 2007-5

… item of equipment into another capital reserve fund is not subject to permissive referendum requirements. You ask … item of equipment into another capital reserve fund is subject to permissive referendum requirements. General … Municipal Law § 6-c [2]). The term "capital improvement" is defined to include "[a]ny physical public betterment or …

https://www.osc.ny.gov/legal-opinions/opinion-2007-5

DiNapoli Honors Leaders at NYS Association of Black and Puerto Rican Legislators Conference

… initiatives and their effects on the community. As a lawyer, she has helped tenants avoid eviction and defended …

https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-leaders-nys-association-black-and-puerto-rican-legislators-conference

Town of Ripley – Town Clerk Collections (2024M-139)

… (Clerk) recorded, deposited, remitted and reported all collections in a timely and accurate manner. Key … The Clerk did not always record, deposit, remit and report all collections in a timely and accurate manner. As a result, … Collector Clerk recorded deposited remitted and reported all collections in a timely and accurate manner …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139

State Agencies Bulletin No. 1031

… To update calendar year-end procedures relating to taxable travel reimbursements in order for the State to comply with … bulletin replaces Bulletin A-608/P-933 Background Taxable travel reimbursements include: Excess Personal Car Mileage … the continental United States can be found under the NYS Travel Guidelines . Non-Overnight Meal Allowances IRS …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1031-year-end-procedure-taxable-travel-reimbursement

State Agencies Bulletin No. 1093

… and 55.5 cents per mile from 7/1/11-12/31/11. Current maximum Federal per diems for the continental U.S. … For 2011, a special transfer from CAS to PayServ will be run on 12/09/11. This transfer will include vouchers with … 12/10/11 through 12/30/11. Example: The CAS issues Jane Doe a travel reimbursement check on 12/21/11, and $99.00 of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1093-year-end-procedure-taxable-travel-reimbursements

State Agencies Bulletin No. 933

… relating to taxable travel reimbursements in order for the State to comply with IRS reporting requirements. This … Meal Allowances Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS … reporting on any excess amounts paid. "Excess amount” is the portion that is greater than the applicable Federal rate …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/933-year-end-procedure-taxable-travel-reimbursements

Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)

… complete and accurate inventory records for and monitored the District’s capital assets. Key Findings District … officials cannot assure taxpayers that all of the District’s capital assets are safe and accounted for. As a result, the District had significant risk for capital assets to be …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoring

Title IV-E Foster Care – Federal Funding and New York

… in Title IV-E funding in FY 2025 and $295 million in FY 2026, all of which is allocated to the Administration for … in FY 2025, of which 24 percent ($183 million) will be funded by Title IV-E. Although the foster care census … OSC analysis FIGURE 2 – Foster Care Census Sources: NYC Open Data; OSC analysis …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-care

NYSLRS Record of Activities - Elected and Appointed Officials

This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA).

https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-roa-elected-appointed-030624.pdf

Improper Overlapping Medicaid and Essential Plan Enrollments (2020-S-66) 180-Day Response

To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s66-response.pdf