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Opinion 91-33
… (maintenance by county treasurer of common bank account for separate bail deposits); (duty of superior court to … account); (maintenance of common bank account for separate bail deposits); (applicability of 2% bail fee to … must be deposited in interest-bearing accounts. Funds held for particular actions or proceedings may be pooled into a …
https://www.osc.ny.gov/legal-opinions/opinion-91-33Opinion 89-22
… a village, the town has a responsibility to study the need for and, if necessary, to install and maintain appropriately … at the intersection. Once it adopts a traffic safety plan for the intersection, the town also has a responsibility to … devices itself. You ask whether a town is responsible for the design, installation, maintenance and upgrading of …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Opinion 90-4
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses (financing dredging of pond within village) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special … -- Powers and Duties (imposition of benefit assessments for drainage) LOCAL FINANCE LAW, §11.00(a)(3); VILLAGE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Oakfield-Alabama Central School District – Procurement (2024M-103)
… the goods. Officials also paid $8,641 for software it did not need because they did not cancel the software …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103State Agencies Bulletin No. 1738
… eligibility criteria: Management Confidential Division of Military and Naval Affairs Public Employment Relations Board … below: Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of Paid Leave of … date Eligible employees who are on a Paid or Unpaid Military Stipend Leave on the payment effective date Eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1738-april-2019-managementconfidential-mc-performance-advancesOpinion 96 - 11
… town real property); (on town board motion in lieu of petition) TOWN BOARD -- Powers and Duties (submission of … A town board, on its own motion without the necessity of a petition, may submit a resolution for the sale of real … are set forth in article 7 of the Town Law (§90 et seq .). Section 94 provides that a town board, on its own motion, may …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Opinion 96-1
… FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in Adirondack … Comptroller approval in Adirondack fire district) REAL PROPERTY -- Purchase (need for State Comptroller approval in … If the moneys necessary to fund the purchase of real property by a fire district are to be provided from a capital …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Protection of Child Performers
… placed in trust on behalf of the child. If an employer or payroll company does not have valid information about a …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersOpinion 91-19
… fire districts to purchase apparatus and equipment for the extinguishment and prevention of fires. Although … There is no express or implied statutory authority for a fire district to make a gift of fire district property …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 89-57
… Oil Co. v City of New York , 74 NY2d 13, at pp 17-18, 544 NYS2d 119, at p 120). Therefore, we believe … Municipal Law, §103 (see also 1988 Opns St Comp No. 88-12, p 20, in which we concluded that a contract for … Law, §119-o was not subject to competitive bidding). January 4, 1990 Benjamin Greshin, Esq., Village Attorney …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 89-20
… of ethics, but has not established specific procedures for submitting questions to this board. On behalf of the fire … school district to adopt a code of ethics setting forth for the guidance of its officers and employees the standards … are authorized, but not required, to adopt codes of ethics for the guidance of fire district officers and employees. …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section 4-408, Ensure the AFR was prepared and filed with … decisions. Recommendations The audit report includes eight recommendations to help the Board and CFO improve the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Audits of Local Governments: The Audit Process
… and the areas that will be audited. Fieldwork Phase: This is typically the longest phase of the audit. The … Response: Local government officials respond within 30 days with an official position or factual differences. … by law to file a CAP with OSC, but are encouraged to do so. Section 35 of the General Municipal Law with Sample …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processState Agencies Bulletin No. 1651
… 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency GARNSH Garnishments HIATRG Regular After …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1651-april-2018-managementconfidential-mc-performance-advancesOpinion 88-57
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … the local law under consideration has such rational basis; it has a substantial relation to a legitimate public purpose, … a permissible classification (Opn No. 81-8, supra ). It should also be particularly noted in this regard that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Controls Over the Collection of the Public Safety Communications Surcharge
… in the scope of this audit. The Department responded it is in the process of developing new internal procedures … Tax Law and that the State receives all monies to which it is entitled. In particular, the Department does not have … The Department’s database of Providers is incomplete, as it is based only on WCS-1 returns received. We compiled a …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeDiNapoli: Debt Adding to MTA's Financial Pressures With Riders and Fare Revenue Slow to Return
… the Metropolitan Transportation Authority (MTA) continues to plan to use borrowing techniques that push difficult financial … decisions into the future and could leave less money to pay for services, according to New York State Comptroller …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-debt-adding-mtas-financial-pressures-riders-and-fare-revenue-slow-returnState Agencies Bulletin No. 1088
… the employee’s evaluation date. OSC Actions After payroll processing is completed for Pay Period 14L, OSC will … number. Questions Questions may be directed to the Payroll Earnings mailbox. … To explain OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1088-october-2011-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 1186
… the employee’s evaluation date. OSC Actions After payroll processing is completed for Pay Period 14L, OSC will … number. Questions Questions may be directed to the Payroll Earnings mailbox. … To explain OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1186-october-2012-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 1012
… the employee’s evaluation date. OSC Actions After payroll processing is completed for Pay Period 14L …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1012-october-2010-performance-advances-graded-and-ns-equated-grade-employees