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Opinion 88-26
… by town for State Police use) NEW YORK CONSTITUTION, ART. VIII, §2; EXECUTIVE LAW, §226; GENERAL MUNICIPAL LAW, … they were issued during the life of the bonds (NY Const, art VIII, §2). We note that both Article VIII, section 2 of …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Opinion 88-66
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … author for purposes of this title, and, unless the parties have expressly agreed otherwise in a written instrument … did not identify the federal program and did not set forth any of its provisions, we can only generally note that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Opinion 2005-5
… the System may fluctuate from year to year based on a number of factors, including investment experience, the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 92-18
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of express statutory authority. We are not aware of any such authority. Benefit assessments are distinguishable … town's disposal facilities. The proposed fee, therefore, does not appear to be based on a determination that the …
https://www.osc.ny.gov/legal-opinions/opinion-92-18State Agencies Bulletin No. 1660
… Eligible new employees who have not opted to become a union member will see a $0.00 current Agency Shop Fee … the calendar year. Eligible employees who opt to become a union member will see the appropriate current and YTD union … agency shop fees from being automatically deducted from employee paychecks. Until these changes have been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesTown of Sheridan – Shared Services Costs (2023M-74)
Determine whether the Town of Sheridan Town was reimbursed equitably for shared service costs incurred pursuant to an intermunicipal agreement IMA and whether the Board conveyed land in a transparent and equitable manner
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74State Agencies Bulletin No. 1280
… Purpose To inform agencies of the processing of the taxable fringe benefit CLEFR for 2013 Legal Reference … Licensure and Exam Fee Reimbursement Program Effective Date(s) Institution paychecks dated November 27, 2013 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1280-certification-licensure-and-exam-fee-reimbursement-clefr-2013Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… actual revenues and expenditures Audit all claims prior to payment, except where allowed by statute and/or resolution … and enforce written policies and procedures required by law and sound business practices for Town operations; Issue …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… over tax receipts and over-the-counter cash receipts for the period July 1, 2012 through August 31, 2013. … operating expenditures were approximately $1.2 million for the fiscal year ending June 30, 2013. Key Findings The … tax certiorari judgments. However, there is no authority for a school district to chargeback any portion of a tax …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397State Agencies Bulletin No. 953
… Sequence Number. Agency Information Agencies will no longer be able to enter into the Comment Date or Sequence … a General Comment, please refer to Payroll Bulletin No 412 dated July 1, 2003 for additional information. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/953-changes-general-comments-page-payservVillage of Pomona – Transparency of Fiscal Activities (S9-24-17)
Determine whether the Village of Pomona Village Board of Trustees Board Conducted an annual audit of the Village chief Fiscal officers CFO financial records and reports filed the required annual financial report AFR with the Office of the State Comptroller OSC and reported the results
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Main-Transit Fire Department – Credit Cards (2024M-77)
… and $62,903 in discretionary purchases did not follow any specific guidelines. Although the Board approved the … that was appropriate. As a result, 353 purchases may not have been for proper Department purposes. For example, two … of our findings and recommendations but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Putnam County – Court and Trust Funds (2024-C&T-2)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2022, through November 15, 2023. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2State Agencies Bulletin No. 980
… Payroll Bulletin No. 980 regarding the payment of Public Employee Federation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/980-april-1-2010-salary-increase-employees-represented-public-employeesState Agencies Bulletin No. 978
… Payroll Bulletin No. 978 regarding the payment of Civil Service Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/978-april-2010-salary-increases-employees-represented-civil-serviceCUNY Bulletin No. CU-478
… to the taxation of imputed income for a non-employee same-sex spouse’s health coverage and of the potential tax impact … State. Affected Employees Employees who covered their same-sex spouse in the New York State Health Insurance Plan … State no longer considers the value of a non-employee same-sex spouse's health coverage to be taxable as imputed income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-478-changes-taxation-imputed-incomeDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… “We expect H&R Block to do the right thing and respond to this majority vote in support of our proposal by adopting a … According to the Center for Political Accountability, H&R Block has no publicly … available policy on its corporate political spending. The company currently offers no information on what campaigns, …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingState Agencies Bulletin No. 1128
… Purpose To inform agencies that “days worked” will be reduced and … CSEA for checks dated 9/8/11 - 3/28/12 .3333 In CSEA and transfers to a non CSEA BU No calc In a non CSEA BU and transfers to a CSEA BU .3333 Exceptions: The following will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1128-deficit-reduction-reporting-employees-retirement-system-ers-employeesState Agencies Bulletin No. 2122
… Purpose The purpose of this bulletin is to inform agencies of the automatic system termination of … who have not received a paycheck since 12/31/2021, and to provide agencies instructions for the use of Reason Code ACV to identify employees who should not be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2122-automatic-system-termination-employees-not-paid-more-one-year