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Opinion 90-55
… Law, §207-c to police officers injured in the line of duty prior to the abolition of the department. You ask … required to pay a police officer injured in the line of duty his or her full salary or wages pursuant to General … applicable to paid firefighters injured in the line of duty which are analogous to those in section 207-c for police …
https://www.osc.ny.gov/legal-opinions/opinion-90-55State Agencies Bulletin No. 2061
… increase the salary by applying 2.00% rounded to the nearest cent. If the employee has a Comp Rate Code of ANN, a … increase the salary by applying 2.00% rounded to the nearest dollar. If the resulting salary is greater than the … increase the salary by applying 2.00% rounded to the nearest dollar OR increase the salary to the Job Rate based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2061-security-supervisors-unit-april-2016-2017-2018-2019-2020-2021-and-2022Opinion 2002-6
… highway failing to meet qualifications for designation as seasonal limited use highway) -- Seasonal Limited Use Highway (effect of existing residences … LAW §205-a: A town highway may not be designated as a seasonal limited use highway pursuant to Highway Law §205-a …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 88-6
… SECURITY LAW, §§113, 470: A municipality may not, by local law or collective bargaining, contribute to a "defined … pursuant to an agreement entered into between a town and a local bank constitutes a local retirement system for purposes … system for its officers or employees after April 12, 1922. The plan, which was established by the town by …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Approved State Contracts and Payments
… bridge repairs to the Bronx River Parkway over Morris Park Ave. and 180th Street, Bronx County. $7.4 million with … Corp. for bridge replacements on I-290 between NY 384 and NY 425 in the Tonawanda, Erie County. Major Payments Approved …
https://www.osc.ny.gov/press/releases/2017/12/approved-state-contracts-and-paymentsOpinion 92-3
… CONFLICTS OF INTEREST -- Engineering Services (consulting engineer as creditor of planning board chairman) -- Interest … in Contract (contracts of creditors) PUBLIC OFFICERS AND EMPLOYEES -- Ethics (consulting engineer as creditor of planning board chairman) ZONING AND PLANNING -- Planning Boards (consulting engineer as …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 92-57
… STATE COMPTROLLER -- Approval By (for contracts for water and sewer services from village) VILLAGES -- Powers and Duties (need for contract to provide water and sewer services to State) WATER RENTS -- Interest … the State to pay to a village interest on late charges for water and sewer rents. You inquire whether the State is …
https://www.osc.ny.gov/legal-opinions/opinion-92-57State Agencies Bulletin No. 2243.2
… the new Payroll Check Notification Report, which shows the status of payroll checks issued out of the Statewide … returns, and retirement refunds, in addition to the status of direct deposit returns, direct deposit reversals … Reissued Checks (State Payroll stop/reissues) Payment Status Paid (check has been created in SFS) Stopped (check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22432-revised-new-payroll-check-notification-reportState Agencies Bulletin No. 2243.1
… the new Payroll Check Notification Report, which shows the status of payroll checks issued out of the Statewide … returns, and retirement refunds, in addition to the status of direct deposit returns and direct deposit … Reissued Checks (State Payroll stop/reissues) Payment Status Paid (check has been created in SFS) Stopped (check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22431-new-payroll-check-notification-reportState Agencies Bulletin No. 2243
… the new Payroll Check Notification Report, which shows the status of payroll checks issued out of the Statewide … returns, and retirement refunds, in addition to the status of direct deposit returns and direct deposit … Reissued Checks (State Payroll stop/reissues) Payment Status Paid (check has been created in SFS) Stopped (check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2243-new-payroll-check-notification-reportVillage of Nelliston - Payroll and Accounting Records (2018M-162)
… Determine whether the Village accurately paid salaries and wages and adequately monitored and recorded leave accruals and usage. Determine if the … paid if leave accruals were adequately monitored and if the ClerkTreasurer maintained complete financial …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… Fire District (District) officials ensured employees’ payroll payments and leave accruals were accurate, monitored, … Findings District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, … (Board) did not provide adequate oversight, segregate payroll duties or develop compensating controls or develop …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Port Washington Union Free School District – Payroll (2025M-38)
… of the District’s total expenditures of $187.3 million for the same period. The District paid 239 clerical, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Center Moriches Union Free School District – Payroll (2024M-155)
… events totaling $14,190 due to various discrepancies with game schedules. For example, time sheets were submitted with overlapping game times and for dates when there were no games scheduled. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155City of Middletown – Payroll and Leave Benefits (2024M-26)
… report – pdf] Audit Objective Determine whether City of Middletown (City) officials accurately paid employees’ … Determine whether City of Middletown City officials accurately paid employees salaries …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… did not require salaried employees to prepare time sheets or timecards. As a result, seven full-time employees …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Fairport Central School District - Payroll and Employee Benefits (2023-118)
… retirement payments are disbursed in accordance with the CBA. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… Board of Cooperative Educational Services (BOCES) officials accurately compensated employees. … spent in the review, approval and manual entry into the financial system of the timesheets utilized by certain … Review payroll processes for efficiency improvement opportunities. Work with collective bargaining units to …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollTown of Knox – Internal Controls Over Payroll (2014M-35)
… our audit was to examine the Town’s internal controls over payroll for the period of January 1, 2012 through August 31, … totaled $1.8 million. Key Findings Internal controls over payroll and leave time were not properly designed, including … our audit was to examine the Towns internal controls over payroll for the period of January 1 2012 through August 31 …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35Village of Youngstown – Employee Benefits and Payroll (2025M-123)
… the compensation and benefits approved by a village board to which they are entitled, and time records adequately … employees without first ensuring that there was Village Board (Board) authorization to extend the benefits. This resulted in …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123