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Opinion 90-2
… (with town library by village) -- Grants (by village to town library) VILLAGES -- Powers and Duties (contract for … St Comp No. 72-918, unreported) and town residents who also reside in the village are already paying for and … by section 256 (see Opn No. 70-502, supra ; see also 1988 Opns St Comp No. 88-69, p 137). Section 256, …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 91-57
… the treasurer of the municipality or district making the appropriation and shall be expended only under direction of …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 95-15
… -- Taxes (authority of school district to charge public library with proportionate share of tax refund) REAL PROPERTY … Chargebacks (authority of school district to charge public library with proportionate share of tax refund) SCHOOL DISTRICTS -- Library appropriation (authority to charge public library …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Security Over Critical Information Systems
… museums, and 52 professions encompassing more than 850,000 licensees. The Department operates 120 computer systems to …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsAccounting and Reporting Manual
Accounting and Reporting Manual for Counties, Cities and Villages, Soil and Water Conservation Districts and Libraries
https://www.osc.ny.gov/files/local-government/publications/pdf/arm.pdfOpinion 92-28
… to operate until tax revenues are received. 1962 Opns St Comp No. 62-978, unreported, is superseded to the extent … fund or, if the library board of trustees has demanded in writing payment of taxes, pay the moneys to the library … and not to the general fund of the sponsor (1986 Opns St Comp No. 86-54, p 86; see also Buffalo Library v Erie County …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Calculating Days Worked – Legacy Reporting
… In the simplest of terms, to calculate the number of days worked, first determine the … are that simple. The following is information on how to calculate the number of days worked based on different … = 8.67 days Use the above information to determine how many days worked should be reported each month: January with …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedCalculating Days Worked – Enhanced Reporting
… Cities, Towns, Villages and Miscellaneous Employers (For Example, Libraries and Authorities) Full-time employees … based on the pay periods within the school year. Since the salary is being evenly divided per pay period over ten … days), the days reported should not be reduced since the salary paid is not being reduced. Example: A clerical …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/calculating-days-workedLocal Governments Should Improve Accessibility for New Yorkers
… (Genesee County) City of Cohoes (Albany County) City of Long Beach (Nassau County) City of New Rochelle (Westchester … County) Town of Columbia (Herkimer County) Town of Grand Island (Erie County) Town of Penfield (Monroe County) Town of …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersDiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… Inc. and other utilities across New York, according to an audit released today by State Comptroller Thomas P. … years. “When New Yorkers flip on the lights, log in or make a call, they should be confident that someone is making … and growing problems with its service. The audit examined how the PSC is overseeing utility compliance with commission …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsVendor Responsibility Documentation
… Multi-phase project - not initial submission New York State agencies Non-administering agency use of multi-agency … Water, Sewer and Water & Soil Districts The Office of the State Comptroller reserves the right to request a Vendor … Documentation requirements for state contracting entities …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationDiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… A sampling of municipalities from across New York reveals gaps in the review of fire safety plans or evacuation procedures for public … Thomas P. DiNapoli. The audit reviewed enforcement of the state’s Uniform Fire Code in seven cities and three … A sampling of municipalities from across New York reveals gaps in the …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsDiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… national trends as rural regions may not generate enough revenue for the private sector to justify building the … to date; identifying federal, state, and local funding sources available; and establishing interim metrics and a …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divideFacility Planning Bureau Project Review (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit … is responsible for the administration and enforcement of the New York State Uniform Fire Prevention and Building … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followOpinion 90-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … to increase the number of trustees and, if so, by what procedure and for what term the new trustees would be … Whether the town board has the authority to increase the number of …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Opinion 97-17
… which is not a "political subdivision", to adopt a local law, ordinance, or resolution promulgating its own form … is determined necessary by the governing body 1 . Any such local enactment must specify by name of office or by title or … completion and filing of such forms or statements by any "local ... officer or employee" (see also General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 95-12
… AGENCIES -- Powers and Duties (authority to deposit or invest funds with a State or federally chartered savings … FUNDS -- Deposits and Investments (authority to deposit or invest with a State or federally chartered savings bank) … and an industrial development agency (IDA) may deposit or invest their funds with a State or federally chartered …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Opinion 91-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … Whether the president of the board would have a prohibited conflict of interest if …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 88-76
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- … LAW, §259(1); GENERAL MUNICIPAL LAW, §11: Interest earned on the investment of public moneys appropriated by a village to a village public library must be credited to …
https://www.osc.ny.gov/legal-opinions/opinion-88-76New York City Agency Services Monitoring Tool
… and is required by City and State law. However, budget and staffing constraints can impact the City’s ability to provide … communicate service impacts when implementing budget and staffing adjustments, including for programs funded with … spending. In May 2024 , OSC published an update on City staffing trends, building on reports published in February …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-tool