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State Agencies Bulletin No. 2422
… inform agencies of OSC’s automatic processing of the April 2026 PEF LLS payment, eligibility changes due to the … 190 of the Laws of 2023, which implemented the 2023-2026 Agreement between the State of New York and the PEF, … LLS eligibility criteria. Effective Dates: The April 2026 LLS Payment will be processed in separate paychecks on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2422-april-2026-public-employees-federation-pef-longevity-lump-sum-llsOpinion 88-29
… or indirect pecuniary or material benefit to a municipal officer or employee as the result of a contract "with the municipality which such officer or employee serves." That interest is prohibited if … interests and all obligations and liabilities of the IDA vest in the municipality (General Municipal Law, §882). Thus, …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Opinion 88-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … The intent of this provision, which was drafted by our Office in 1967, is that money in the trust fund be used only … constructed with park trust funds should be sufficiently near the developments which generated the recreation fees so …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Opinion 2009-1
… any member of the board of education, except by two-thirds vote of the board]). 1 In addition, there is no common law …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 88-41
… FIRE PROTECTION AND PREVENTION -- Towns (authority to conduct fire prevention programs) TOWN BOARD -- Powers and Duties (authority to contract for the presentation of fire prevention programs) … of such programs with town property. This is in response to your letter concerning the expenditure of town funds for …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 2002-12
… be the subject of the agreement (see, e.g., 1996 Opns St Comp No. 96-7, p 18; NY Const, art VIII, §1, art IX, … duties and functions (see Village Law §4-412[1]; 1990 Opns St Comp No. 90-53, p 120; see Fairgrieve , supra ). … Village of Randolph Howard VanRenssealer, Mayor Village of East Randolph …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… be the subject of the agreement (see, e.g., 1996 Opns St Comp No. 96-7, p 18; NY Const, art VIII, §1, art IX, … duties and functions (see Village Law §4-412[1]; 1990 Opns St Comp No. 90-53, p 120; see Fairgrieve , supra ). … Village of Randolph Howard VanRenssealer, Mayor Village of East Randolph …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Brownfield Cleanup Program
… into a Brownfield Cleanup Agreement (Agreement) outlining site investigation and cleanup objectives. Site cleanup under remedial programs can take several years … complete. As such, DEC reviews, oversees, and tracks each site’s progress from investigation, design, and completion of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programAccidental Disability – State University Police Plan
… job as the natural and proximate result of an on-the-job accident that was not due to your own willful negligence, you … after contact with members of the public. Notice of Accident To be eligible for this benefit, you must file an … retirement benefit within one year following the alleged accident. Otherwise, you must have filed a written notice of …
https://www.osc.ny.gov/retirement/publications/1823/accidental-disabilityCost-Saving Ideas: School District Auditing – Internal Auditor
… to the Commissioner of Education that you’re exempt from hiring an internal auditor. You can obtain more information on the certification requirements from the NYSED Office of Education Management’s website or by …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorCareer and Technical Education
… or City) Department of Education (DOE) is aligning Career and Technical Education (CTE) programs at the high school … ensuring students have reasonable access to CTE programs; and accurately collecting and reporting CTE placement data. The audit covered school …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationTown of Berne – Board Oversight (2021M-77)
… Board did not: Request or receive adequate monthly reports from the Supervisor. For example, the Board did not request … of all officials who received and disbursed funds, as required. Key Recommendations Ensure the Supervisor provides … of all officials who receive and disburse funds, as required. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and District officials properly managed … over $860,000 that were for the same or similar types of material or service. As a result, we question whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Barker Central School District – Payroll (2023M-19)
… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Village of Skaneateles – Claims Auditing (2024M-68)
… could be made and goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… The Board does not document its approval process or rationale for approved projects or subleases and does not prepare a documented cost-benefit analysis or risk assessment during the project approval process. The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andUnified Court System Bulletin No. UCS-103
… processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year. Affected Employees … processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-103-prepaid-legal-service-benefit-unified-court-system-ucsState Agencies Bulletin No. 2034
… the April 2019, April 2020, April 2021 and April 2022 APSU Retroactive Salary Increases and provide instructions for payments not processed automatically. Affected Employees … April 2019, April 2020, April 2021, and April 2022 APSU 2% Retroactive Salary Increases will be paid using the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2034-april-2019-april-2020-april-2021-and-april-2022-agency-police-servicesDiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… billion in September were up by $892 million, or more than 21 percent, from the same month a year earlier. Consumption … 2.6 percent, from last year. Other tax collections through Sept. 30 totaled over $2.1 billion, an increase of $466.8 … Funds receipts totaled just under $75.2 billion through Sept. 30, which was 4.3 percent, or $3.1 billion, over …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearOpinion 94-27
… of Town Law, §200 to be inappropriate for the town in the instant situation, there is precedent for the establishment, …
https://www.osc.ny.gov/legal-opinions/opinion-94-27