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City of Olean – Budget Review (B1-15-2)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Schoharie Central School District – Financial Condition (2013M-263)
… is located in portions of Schoharie, Albany, Montgomery and Schenectady Counties. The District is governed by the … Board adopted budgets with revenues that were realistic and supported, expenditures were consistently and significantly overestimated. As a result the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… Directors (Board) had significant discussions of the pros and cons of developing the property. This would include taking into account the struggles of developing and attracting businesses to other COIDA-owned properties. … that could take advantage of the property as a rail yard and be profitable. The Board decided this was not in County …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaNorth Tonawanda City School District – Information Technology (2023M-102)
… and managed user account permissions in financial and student information applications. Key Findings District … to the network or manage user account permissions in the student information application . As a result, there is a significant risk that network resources and student information could be inappropriately altered, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Town of Porter – Capital Projects (2013M-352)
… for $913,000 remaining from a “Host Community Fee” (HCF) received in 2007 in the capital projects fund. Town …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Town of Friendship – Water Accountability (2013M-281)
… by an elected Town Board composed of a Town Supervisor and four council members. Budgeted water fund appropriations … Works Superintendent has taken adequate steps to identify and reduce the amount of water loss within the Town’s system. … the amount of water produced with the amount billed for, and were not aware of the extent of water loss until we …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281State Police Bulletin No. SP-40
… Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit … checks in pay period 4 Lag, check dated June 6, 2001; and pay period 5 Lag, check dated June 20, 2001. There will … three (3) or fewer sick days per year shall be paid $1,400 and unit members who used more than three (3) but no more …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-40-2000-and-2001-productivity-bonus-payments-employees-represented-policePayroll Improvement Project Bulletin No. PIP-014
… Funded By 678 CUNY Before Tax Arrears CUNY Participating EE 678ER CUNY ORP Employer Arrears CUNY Participating ER 679 CUNY After Tax Arrears CUNY Participating EE 680 CUNY Suspense BTax Arrears CUNY Suspense EE 680ER CUNY ORP Employer Arrears Sus CUNY Suspense ER 673 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsState Agencies Bulletin No. 2376
… Employees: Employees in the Professional, Scientific, and Technical Services Unit (BU 05) assigned by DHSES to be a … (MOU) dated 01/02/2025 between the State of New York and PEF provides for retroactive 2023, 2024 and 2025 increases to the annual stipend for employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2376-retroactive-2023-2025-increases-annual-stipend-canine-handlersXIII.9 Allowed Values for Processing Payments in SFS – XIII. Employee Expense Reimbursement
… reimbursements. Business Purposes This document lists and defines the Business Purposes that an employee can select when completing an Expense Report in the SFS Travel and Expenses module. Expense Types This document lists and defines the Expense Types that an employee can select …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii9-allowed-values-processing-payments-sfsXVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… Policy References: Article 6 of the State Finance Law requires the Comptroller to classify … Preparation: The following is a comprehensive list of those funds included in the New York State reporting entity, organized under GAAP*, as of April 1, 2024: * For a listing of funds under the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrOpinion 92-25
… discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (riding on fire vehicles during emergency calls) … of fire commissioners of a fire district to adopt rules and regulations governing all fire companies and fire departments in the fire district and prescribing, …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Opinion 96-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … WATER DISTRICTS -- Property (use of proceeds from sale of) TOWN LAW, §198(12); MUNICIPAL HOME RULE LAW, §10: A town may … of a town water district for the construction of a new town hall. This is in response to your letter concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-96-16CUNY Bulletin No. CU-845
… of Agreement between the City University of New York and International Brotherhood of Teamsters, Local 237 … Pay Period 13C, paychecks dated 10/02/2025. The rate and effective date are as follows: Negotiating Unit … IBT 237 09/19/2025 3.125% Eligibility Criteria: All full and part-time employees meeting the eligibility criteria …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-845-cuny-2025-3125-general-salary-increases-internationalOpinion 2000-1
… §50-j; MUNICIPAL HOME RULE LAW, §10; STATE CONSTITUTION, ARTICLE VIII, §1; PUBLIC OFFICERS LAW, §18; VILLAGE LAW, §§4-412(3)(3), 5-524(7): As a rule, in the absence of pre-existing authority … to a State statute, local law or collective bargaining agreement provision, a village may not pay legal expenses …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1State Agencies Bulletin No. 2347
… in the Professional, Scientific and Technical Services Unit in BU05 or designated Management or Confidential in BU06 … a transaction on the Time Entry page using the earnings code that reflects the number of days in the facility … of doing back-end splits each pay period or changing the combination code at the Position Pool. It is important to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2347-procedures-processing-2025-summer-session-payments-institution-teachersState Agencies Bulletin No. 1917
… in the Professional, Scientific, and Technical Services Unit – BU05 or designated Management or Confidential in BU06, … a transaction on the Time Entry page using the earnings code that reflects the number of days in the facility … of doing back-end splits each pay period or changing the combination code at the Position Pool. It is important to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1917-procedures-processing-2021-summer-session-payments-institution-teachersState Agencies Bulletin No. 2442
… is to provide agency instructions for processing the 2026 Institution Teacher Summer Session Payments. Affected … or Confidential in BU06 who work Summer Session in 2026 are affected. Background: Pursuant to CSL Article 8, … Summer Session and will not return to work in the fall of 2026, the agency must process a termination effective the day …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2442-procedures-processing-2026-summer-session-payments-institution-teachersOpinion 2006-6
… or her discretion. You ask whether a town supervisor may be granted a leave of absence by the town board pursuant to … York State Teachers Retirement System she must resign or be given an authorized leave of absence (see Retirement and … we do not believe that, as an elected official, she may be given a leave of absence. 2 The Court, however, noted the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 99-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. BONDS AND NOTES -- Destruction of (not required by State Comptroller's regulations) … it is proper for a school district to pay for the framing of a cancelled bond to be presented to a retiring teacher as …
https://www.osc.ny.gov/legal-opinions/opinion-99-11