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Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… of our audit was to review the Town’s financial operations for the period January 1, 2012 through August 12, 2013. … Town Board (Board) is the legislative body responsible for managing Town operations. The Town’s 2013 budget … caused by substantial storm-related expenditures for which reimbursement was not received from the Federal Emergency …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Opinion 98-11
… holiday, the penalty-free period is automatically extended to the next business day and a real property tax payment … special or local law. Real Property Tax Law, §925 relates to real property tax payments made by mail and provides that, … States Post Office, the payment, upon delivery, is deemed to have been made on the date of the United States postmark …
https://www.osc.ny.gov/legal-opinions/opinion-98-11DiNapoli Releases Climate Action Plan
… Thomas P. DiNapoli today released a Climate Action Plan to protect and invest the assets of the $210 billion New … Subject to fiduciary analysis, the Fund may divest from companies that fail to meet minimum standards. As a …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planHaldane Central School District - School District Website (S9-19-32)
… This prevents taxpayers and other interested parties from readily accessing and reviewing documents to make … budget-to-actual results or the corrective action plan (CAP) in an easily accessible location. Officials did … District’s fiscal decisions. Key Recommendations Must post required information to the District website: Final annual …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32York Central School District - School District Website (S9-19-35)
… York Central School District (District) used its resources to maintain a website that provided the public with … maintained a website but certain financial information was not posted, resulting in a lack of transparency. Information that was posted was …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Opinion 96-7
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … may be apportioned by property valuations, population or any other equitable method or formula as agreed to by the parties to the agreement. You …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Opinion 89-57
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION … the Court of Appeals has recently stated that " ... one-on-one bargaining ... is antithetical to the statutorily …
https://www.osc.ny.gov/legal-opinions/opinion-89-57State Police Bulletin No. SP-175
… Purpose To inform the agency of OSC’s automatic processing. Affected Employees Troopers in … Laws of 2015 implements the 2011-2018 Agreement between New York State and the Police Benevolent Association and provides …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-175-april-2017-150-salary-increase-state-police-employees-representedState Police Bulletin No. SP-174
… and Investigative Specialists represented by the New York State Police Investigators Association in Bargaining … Laws of 2016 implemented an agreement between the State of New York and the New York State Police Investigators Association. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-174-april-2017-salary-increases-state-police-employees-represented-new-yorkState Police Bulletin No. SP-165
… Purpose To inform the agency of OSC’s automatic processing. Affected Employees Troopers in … Laws of 2015 implements the 2011-2018 Agreement between New York State and the Police Benevolent Association and provides …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-165-april-2016-150-salary-increase-state-police-employees-representedDiNapoli: Lack of Transparency With School Districts' Financial Reports May Leave Taxpayers in the Dark
… Schools in 13 districts statewide did not always post required financial information in a clear and comprehensive manner on their websites, … and Rockville Centre Union Free School District, did so in an easy to find location. However, auditors found that the …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-lack-transparency-school-districts-financial-reports-may-leave-taxpayers-darkOpinion 92-48
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … financed by the issuance of outstanding obligations need not establish a mandatory reserve fund if the proceeds of the … No. 87-71, p 107 is superseded to the extent inconsistent. You ask whether 1987 Opns St Comp No. 87-71, p 107 still …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 88-57
… LAW -- Equal Protection (classification of users based on age and income) TOWN LAW, §198(3)(d); State Constitution, … bearing on the reasonableness of a classification based on age or income, we but note the many laws which provide for … taxes and other protective legislation based wholly on age or economic need of the recipient." (29 NY2d at 35; 323 …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Unified Court System Bulletin No. UCS-247
… 426 Higher Ed Repay State Loan 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-247-april-2017-retroactive-salary-increases-bargaining-units-86-87Language Access Services (Follow-Up)
… Access Services (Report 2022-S-38 ). About the Program New York State Executive Law Chapter 18, Article 10, Section 202-A …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followOpinion 96-17
… pursuant to section 72-g, provide a tuition reimbursement plan for volunteer firefighters who successfully complete … such as lectures and instruction (1980 Opns St Comp No. 80-237, p 62). The question of whether the program … review of the substance of the program (20 Opns St Comp, 1964, p 177). The board should also determine that the …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Membership Milestones for Police & Fire Retirement System (PFRS) Members
… of service. If you are age 63 , vested and off public payroll, you can apply to receive a vested retirement … of service. If you are age 63 , vested and off public payroll, you can apply to receive a vested retirement …
https://www.osc.ny.gov/retirement/members/membership-milestones-police-fire-retirement-system-pfrs-membersState Agencies Bulletin No. 1484
… 2016 M/C Performance Advances and provide instructions for payments not processed automatically. Affected Employees … April 1 to eligible M/C employees based on the July 2015 Salary Schedule. Effective Date(s) The April 2016 M/C … when the program runs for the Institution cycle. All retroactive adjustments will be paid in the Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1484-april-2016-management-and-confidential-mc-performance-advancesTown of Webb – Audit Follow-Up (2018M-188-F)
… - pdf ] Purpose of Audit The purpose of our review was to assess the Town of Webb’s (Town) progress, as of February … is no longer applicable. … The purpose of our review was to assess the Towns progress as of February 2022 in …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-f