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Town of Warsaw – Tax Collection Remittance (P1-24-22)
… report – pdf] Audit Objective Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted … million to the County Treasurer in April 2024, instead of paying three separate required payments totaling … initiate corrective action. … Determine whether the Town of Warsaw Town Town ClerkTax Collector Clerk remitted all …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Village of Elmira Heights – Claims Auditing (2024M-44)
… to the claims to help ensure competition is sought in accordance with the Village’s procurement policy. Village …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44DiNapoli: Tax Cap Remains at 2% for 2026
… The 2026 property tax levy growth will be capped at 2% for local governments … State Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Opinion 2000-6
… fire insurance tax monies to the purchase of equipment or payment of other ordinary operating expenses that are the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Other Bulletin No. 83
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-83-april-2025-state-university-construction-fund-scfState Agencies Bulletin No. 1032
… Briefing ( PS1 ) minimum shall be increased to $80 for a full time employee and $40 for an employee on Sick Leave at … for employees whose status is Terminated, Retired or Deceased will be automatically cancelled by OSC with the … of a previously deceased employee's payroll checks where a Next of Kin Affidavit and Report of Check Exchange …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesOpinion 99-11
… district to retiring teachers as a token of appreciation for long-time service to the school district, so long as the … frame is of nominal value. You ask whether it is proper for a school district to pay for the framing of a cancelled bond issued by the school …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 2006-6
… creates a vacancy (see Public Officers Law §30[1], [3]; NY Const, art. XIII, §6; Bookhout , supra ). Based on these … 1961, pp 16, 148). (43 NY2d at 619, 403 NYS2d at 204). 2 We believe the Court’s reasoning applies equally to leaves … an elected official, she may be given a leave of absence. 2 The Court, however, noted the possibility that there could …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 96-7
… opinion. FIRE DISTRICTS -- Powers and Duties (advertising to recruit volunteer firefighters) MUNICIPAL COOPERATION -- … fire districts may enter into a cooperation agreement to implement an advertising campaign for the purpose of … the fire departments of those districts. If so, you ask how the cost for this campaign may be allocated among the …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Unified Court System Bulletin No. UCS-314
… are affected: Bargaining Unit BU – Union Name Ratification/Payment Effective Date 87 Civil Service Employees … City Judicial Staff 01/27/2023 SA Citywide Association of Law Assistants 12/15/2022 SD Communications Workers of … effective date and check date: Pay Cycle/Pay Period Type Payment Effective Date Check Date Administration 23 Lag See …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-314-2023-judicial-ratification-bonus-all-bargaining-units-ratifiedDebt – 2021 Financial Condition Report
… Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2020-21, the State reported the following debt … fifth highest among all states in debt per capita. At the end of SFY 2020-21, State-Funded debt outstanding per capita … Personal Income Tax notes, which were fully retired by the end of the fiscal year. The State projects reduced statutory …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtState Agencies Bulletin No. 1945
… This bulletin is superseded by Payroll Bulletin No. 1945.1 . Purpose The purpose of this … The Workers’ Compensation Leave code to be used (Refer to Payroll Bulletin No. 1366 for a list of Workers’ … using the appropriate Action/Reason code as outlined in Payroll Bulletin No. 1366 and moved to LOA/LOT in PayServ. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1945-process-changes-workers-compensation-leave-payservOpinion 88-71
… (see City of Mount Vernon v Mount Vernon Trust Co. , 270 NY 400, 1 NE2d 825). Moreover, it has been held that the … Misc 219, 55 NYS 50, affd 40 App Div 331, 57 NYS 1039, 160 NY 691). There is sufficient consideration for the compromise …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Voluntary Compliance Program
… compliance provides an opportunity for eligible holders of unclaimed funds to voluntarily report past due items. The Office of …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programOpinion 91-40
… employee's first 30 calendar days of ordered military duty do not include at least 22 working days, the employee is … employee's first 30 calendar days of ordered military duty do not include at least 22 working days, the employee is … to use their days off for military duty if the regulations do not conflict with section 242 and do not have the effect …
https://www.osc.ny.gov/legal-opinions/opinion-91-40XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… Custody – Debt Service Fund 72900 Sole Custody – Tobacco Settlement Financing Corp 72100* Elimination Account – Debt …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrOpinion 91-52
… v White , 137 AD2d 913, 524 NYS2d 580; Matter of Callanan v White , 118 AD2d 167, 503 NYS2d 930, lv den 123 … , 141 Misc 2d 28, 532 NYS2d 690). As stated in Matter of Callanan , supra : Certainly, the Department can and should … at issue in Matter of Liquid Asphalt and Matter of Callanan , supra , provides for an award of a contract to the …
https://www.osc.ny.gov/legal-opinions/opinion-91-52Comptroller DiNapoli Releases School District Audits
… totaling $39,891,644. Auditors compared the balances for each reserve to its historical expenditures and planned use and found three of them (capital, retirement and employee benefits) to be reasonably funded. … on the highest rate at which the school district has paid out tax certiorari settlements for the past five fiscal …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsInappropriate Payments Related to Procedure Modifiers (Follow-Up)
… and postoperative periods, commonly known as the global surgery period. All routine services related to the surgery, such as evaluation and management (E/M) services, … to the original procedure that occur during the global surgery period may be reported, and reimbursed, by adding the …
https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-followState Police Bulletin No. SP-102
… Criteria Employees in Bargaining Unit 62 who are on Active or Paid Leave status on November 1, 2007 are eligible for a Holiday Bonus payment in the amount of $1,351. Eligible employees on an approved Leave Without Pay on the eligibility date are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-102-2007-state-police-holiday-bonus-payment