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Opinion 95-31
… AND EMPLOYEES -- Compensation (entitlement of incoming police chief where prior chief declined salary increases) POLICE AND POLICE PROTECTION -- Police Chief (compensation of … the highest ranking subordinate to the head of the police department in such unit, is increased, the salary of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 95-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … housing authority as a "pass through" to the customer of a franchise fee imposed upon the cable company by a city … a housing authority is exempt from paying that portion of its cable television bill which is designated as a …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Opinion 95-16
… that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (apportionment of expenses … §1908[1]) EDUCATION LAW, §1908(1): A central high school district is required to apportion expenses among the school …
https://www.osc.ny.gov/legal-opinions/opinion-95-16IX.8.A Accounting for Federal Refunds – IX. Federal Grants
… U.S. Treasury. If an agency uses an electronic system to draw funds, the refund should be processed within that draw system if the account is still open on the draw system. Otherwise refunds should be prepared and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsAdditional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this … service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jAnnual Financial Report Filing Deadlines
… must be received by OSC from the municipal chief fiscal officer before the end of original filing period. Villages: … must be received by OSC from the municipal chief fiscal officer before the end of original filing period. Villages: …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesSeized Assets Program (Follow-Up)
… a criminal activity. As of October 2017, the Division was tracking 3,193 pending seized assets valued at $582.4 …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-followUnified Court System Bulletin No. UCS-195
… the end of calendar year 2013 (Pay Period 20C) processing for judges in the Unified Court System. Affected Employees … (26) equal installments. See Payroll Bulletin UCS-82 . For calendar years that contain twenty-seven (27) paychecks, … in 2005. Judges, as a result, will not receive a paycheck for Pay Period 20C dated December 31, 2013. OSC Action OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-195-end-calendar-year-2013-processing-judgesDiNapoli: Tax Cap Remains at Two Percent for 2020
… Property tax levy growth for local governments with fiscal years that close on Dec. 31 … Comptroller Thomas P. DiNapoli. This figure affects the tax cap calculations for all counties, towns, fire districts, … Property tax levy growth for local governments with fiscal years that …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-tax-cap-remains-two-percent-2020CUNY Bulletin No. CU-113
… Purpose To inform agencies that the Salary Withholding Program has … non-represented employees Affected Employees Employees in Bargaining Units TC, U2 and U6 Effective Dates Payroll … an Earn End Date on the existing SWP row on the Additional Pay panel to end the withholding of salary for employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-113-ending-salary-withholding-program-non-represented-cunyReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Reporting on Foreclosure of Real … foreclosure funds. Referees deposited surplus funds late in five of the 10 sales sampled and the Reports of Sale were … with surplus deposits into court contained errors in the calculation of interest due and/or other mathematical …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followWyandanch Union Free School District – Budget Review (B25-7-3)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … of 2020, authorizes the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit in the District ’s general fund as of June 30, 2019. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Lindenhurst Union Free School District – Credit Cards (2016M-179)
… The Lindenhurst Union Free School District is located in the Town of Babylon in Suffolk County. The District, which operates eight schools … credit card maximum spending and account credit limits are in accordance with the limits authorized by the credit card …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… The Port Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the … operates six schools with approximately 4,500 students, is governed by an elected five-member Board of Education. … expenditures that do not appropriate fund balance that is not needed to fund operations. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147East Hampton Union Free School District – Financial Software User Access (2016M-340)
… controls over user access to the financial software for the period July 1, 2014 through March 31, 2016. … The East Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The District, … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were approximately $66.1 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessMedicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Report … through June 30, 2009, auditors identified $12.2 million in actual and potential Medicaid overpayments to out-of-state …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followImproper Managed Care Payments for Certain Medicaid Recipients (Follow-Up)
… made in our audit report, Improper Managed Care Payments for Certain Medicaid Recipients (Report 2010-S-66). … which was issued on July 24, 2012, determined that, for the five years ended June 30, 2010, Medicaid made $15.6 … Department of Health: Improper Managed Care Payments for Certain Medicaid Recipients ( 2010-S-66 ) …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/improper-managed-care-payments-certain-medicaid-recipients-followTransportation – 2023 Financial Condition Report
… Highway Conditions Improve Slightly for the Third Year in a Row The State is responsible for maintaining more than … lane miles rated poor to fair decreased by 2.6 percent in 2022. In 2022, 57.9 percent of the State’s highway lane miles were …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationCity of Olean Housing Authority – Board Oversight (2016M-93)
… evaluate Board oversight of certain financial activities for the period July 1, 2013 through January 5, 2016. … Background The City of Olean Housing Authority is located in the City of Olean, Cattaraugus County. The Authority, which provides low-rent housing for qualified individuals, is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93State Agencies Bulletin No. 1881
… Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systems