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Opinion 2006-2
… 26, 2006 David J. Wukitsch, Esq., Town Attorney Town of New Baltimore 1 The State Comptroller’s approval is required …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2SUNY Bulletin No. SU-349
… the applicable Earnings Code End Date: Will be carried up from the row prior to 07/06/2023, if applicable If a row … Automatic Retroactive Processing OSC will automatically calculate retroactive adjustments for Time Entry earnings … employee is eligible. Any additional adjustment that is required due to the increased biweekly stipend amount that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-349-july-2023-increase-location-pay-and-location-mid-hudsonState Agencies Bulletin No. 167
… on leave without pay with the reason code of Workers Comp Sup (WSP) or Workers Pt Sup (WPS). Effective Date Checks … Supplemental Retirement Annuity (SUNY) 405 TIAA Special Deferred Annuity 416 Copeland Deferred Compensation 418 Copeland Deferred Compensation - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/167-cancellation-general-deductions-certain-employees-who-are-inactive-orII.3.D Evaluation – II. New York State Financial Accounting
… revenue and the pattern of expenditures against financial plan projections. The State Comptroller is required under Section 8 of the State Finance Law to issue … an explanation of the causes of any major deviations from the previous financial plans is provided and, if …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationOpinion 89-1
… The decision in Gendalia also squarely rejects the central legal premise in Clift , that municipal employees …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… not have a sampling plan to identify all potential outlets for sampling. District officials also did not have a remedial …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mAssessment Roll Verification (ARV) for School Districts
… districts. Verification Log into the Online Services portal to view taxable assessed values. Confirm the taxable assessed values displayed in the portal or report assessment adjustments. Assessment …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsVillage of Schoharie - Board Oversight (2018M-184)
… bank reconciliations and comparing canceled check images to the Board-approved abstracts. Annually audit, or cause an …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Opinion 90-9
… of village auditor to certain claims only (18 Opns St Comp, 1962, p 411; see also 1969 Opns St Comp No. 69-265, … Moneys therefor may be provided by transfer from the unexpended balance of an appropriation, from the … of chapter 9 of the Laws of 1982, Village Law, §5-524(4) required that all claims either be certified by the vendor or …
https://www.osc.ny.gov/legal-opinions/opinion-90-9DiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… plan. In September, the county received a designation of "significant fiscal stress" in the latest round of scoring from DiNapoli's Fiscal Stress Monitoring System … in the state. "A healthy fund balance is a key measure of a municipality's financial condition," said DiNapoli. "By …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressCost-Saving Ideas: Reviewing Your Revenue Collection Process
… authorize payments to be made by credit card or electronic funds withdrawal through the municipal website. In addition, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processState Agencies Bulletin No. 2313
… (Earnings Code LGS) based on years of qualifying service for employees in an eligible bargaining unit. Affected … the Qualifying Service Date or the rehire effective date when an employee has a break in service greater than one year … in the last twelve months, regardless of if the employee does not receive the payment due to an unsatisfactory …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2313-longevity-service-payment-employees-eligible-bargaining-unitOpinion 96-4
… This opinion represents the views of the Office of the State Comptroller at the time … a thirty year period for general village purposes. This is in reply to your request for our opinion concerning the … however, that a municipality may not do indirectly what it cannot do directly (see, e.g., Commco v Amelkin , 62 …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 98-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … may enter into agreements and/or contracts with any state agency including any department, board, bureau, … division, office, council, committee, or officer of the state, whether permanent or temporary, or a public benefit …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Opinion 94-21
… The purpose of section 110 is to prevent town officials from incurring obligations in excess of the amounts appropriated (see 1971 Opns St Comp No. 71-131, unreported). We have expressed the opinion … officials of town departments requesting a procurement are required to present formal requisitions so that applicable …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Opinion 92-52
… Law, §1197-j provides that: All monies of the authority from whatever source derived shall be paid to the treasurer … for such deposits. Any moneys of the authority not required for immediate use or disbursement may, at the … Policy v Cuomo 78 NY2d 398, 576 NYS2d 185; 1991 Opns St Comp No 91-32, p 91). Nothing in title 8-B of article 5 …
https://www.osc.ny.gov/legal-opinions/opinion-92-52What is the Real Property Tax Cap?
… Local governments, citizens and the Office of the New York State Comptroller (OSC) play important roles in the … government boards must pass a local law or resolution by at least a 60 percent vote to override the Tax Cap. Voters …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capClymer Central School District – Payroll (2023M-168)
… 16 employees’ pay. Paid five employees a total of $4,792 for retroactive raises that were not authorized by the Board of … awards totaling $2,550 that they were not eligible for per the collective bargaining agreement requirements. Did …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Town of Hempstead – Compensatory Time (2021M-64)
Determine whether Town of Hempstead (Town) officials accurately accrued and accounted for compensatory (comp) time.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/hempstead-2021-64.pdfXIV.10.A Required Information for State Credit Cards – XIV. Special Procedures
… section is to provide agencies with guidance related to required employee information for all New York State credit … section is to provide agencies with guidance related to required employee information for all New York State credit …
https://www.osc.ny.gov/state-agencies/gfochapter-xiv/xiv10a-required-information-state-credit-cards