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Hornell City School District - Financial Management (2019M-38)
Determine whether the Board adequately managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/hornell-2019-38.pdfOverlapping Real Property Tax Rates and Levies - FAQs
… operations. What information does the Tax Levies Detail table present, and how can it be used? The Tax Levies Detail table presents real property taxes and assessments levied at … fire, special district, and school district purposes. A table is organized so the user can see the overall taxes …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsJustice Court Fund: Advisories
… Surcharge – Highway Construction and Maintenance Zones VTL 1180 (d) (2), VTL 1180 (f) Reporting - Surcharges, DWI Special Surcharge, Bail …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesOpinion 2000-18
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (establishment of service award program by joint fire district); (authority for service award program established by joint fire district to provide prior service credit for activities …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18XI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… contracts for commodities and services procured by the New York State Office of General Services (OGS) for use by … OGS, as needed. The Participating Agency then creates a new transaction and submits it to OSC with supporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsSUNY Bulletin No. SU-141
… Purpose To provide instructions to agencies for processing United University Professions … To provide instructions to agencies for processing United University Professions UUP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-141-uup-1-discretionary-increaseJustice Court Fund
… to report their disposition information to the Office of the State Comptroller’s Justice Court Fund on a monthly … about TSLED: Contact us: Mail:Justice Court Fund Office of the State Comptroller 110 State Street – 12th Fl Albany, …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundLake Placid Central School District – Transportation State Aid (2023M-95)
… As a result, District’s taxpayers will not benefit from the $18,842 in aid the District would have received upon … aid applications with SED, taxpayers will also not benefit from the remaining $45,034 officials can claim. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Opinion 91-62
… longer needed for village purposes (see, e.g., 1988 Opns St Comp No. 88-1, p 1). Further, a conveyance of unneeded … to a school district public library ( cf . 1981 Opns St Comp No. 81-81, p 82, concerning the conveyance, without … of real property ( cf . 1983 Opns St Comp No. 83-117, p 146). Although there is no state statute which authorizes a …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Tier Status – Article 14 Benefits
… 3 member covered by Article 14 if you joined the Police and Fire Retirement System on or after July 1, 2009 but … you did not elect to be covered by Article 22 (Tier 5) benefits and you: Elected coverage under your employer’s special … for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusJasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… School District (District) officials properly conduct and report emergency drills? Audit Period July 1, 2023 – June … instructional school building (building) evacuation and lockdown drills and emergency bus drills (bus drills). Evacuation drills … School District District officials properly conduct and report emergency drills …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79Order NYSLRS Forms and Publications for Employers
Most NYSLRS forms and publications are available on our website but employers can submit a request to order a bulk supply
https://www.osc.ny.gov/retirement/employers/order-nyslrs-forms-and-publications-employersArea #5 – Malware Protection – Information Technology Governance
… malware can be embedded onto a wide variety of devices, a best practice is to force scans of any new devices connected …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionWho to Report – Enhanced Reporting
… Employees who are eligible for membership, but chose not to join NYSLRS; Retirees (from any of the eight public … and Social Security Law (RSSL); and Public retirees you have hired as contractors or consultants, as their earnings … earnings limit. Reporting data for employees who have not joined NYSLRS means we will already have it on hand …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-reportFormer Fire Co. Treasurer Admits Stealing $24K
… Philip C. Povero and Ontario County District Attorney James Ritts on the case. Wharton, 54, of Manchester, stole … working with Sheriff Philip Povero and District Attorney James Ritts, these funds will be repaid." Wharton must …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kAccounts Payable Advisory No. 38
… Subject: Reward Programs – Information for Travel and Purchase Reward Programs Guidance: Some vendors that do business with … Reward Programs Information for Travel and Purchase Reward Programs …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsCredit for Previous or Military Service – Article 14 Benefits
… before that employer elected to participate in the Retirement System. To receive this credit, you must earn at least two years of credited service as a Retirement System member. Military Service You may be able to … to Tier 1 or Tier 2, you must send us a completed Application to Reinstate a Former Tier 1 or 2 Membership …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceChallenging a Determination – Article 14 Benefits
… We can pay only those benefits authorized by law, and cannot … Bureau within four months of the determination date. We will send you an acknowledgment letter with an explanation of the hearing process when we receive your written request. If you have questions …
https://www.osc.ny.gov/retirement/publications/1644/challenging-determinationOpinion 89-33
… CLAIMS -- Audit (necessity to pre-audit claims for compensation of village officers and employees) VILLAGE BOARD -- Powers and Duties (pre-audit of compensation paid to village officers and employees) VILLAGE … village officers and employees for services may be paid without prior audit by the board of trustees, upon …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 88-58
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds … Since the town anticipates that the cost of construction in this instance will be less than $100,000, no referendum …
https://www.osc.ny.gov/legal-opinions/opinion-88-58