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Opinion 89-24
… a "contract" includes any express or implied claim, account or demand against or agreement with a municipality …
https://www.osc.ny.gov/legal-opinions/opinion-89-24DiNapoli Releases Executive Budget Report
… risks and concerns that underscore the importance of taking action to address the trajectory of state spending … has struggled to contain Medicaid costs. A significant change in federal policy or an economic shock might result in … of domestic out-migration of more than 966,000 people. Immigration has also been important for sustaining the labor …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportOpinion 2001-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties … section 217(c) provides that the program sponsor's point system "shall provide" that points be granted for …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Opinion 2002-4
… and Expenditures (appropriation of current funds to pay for dredging privately-owned channel) -- Highway Funds … charged to general fund) REFERENDUM -- Mandatory (need for to expend current funds for dredging) SUPERINTENDENT OF HIGHWAYS -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 90-36
… bearing that date. As there were no funds in the bank to pay the checks, the agent and the tax receiver agreed "that …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 95-23
… audited by the town comptroller, may, in determining the form of vouchers to be presented for audit, permit the … by the town officer whose action gave rise or origin to a claim to be based on that officer's review of documentation relating to the claim. This is in response to your inquiry concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 92-12
… as the firefighter attains mandatory service retirement age or attains the age or performs the period of service specified by applicable … of his or her service ( cf . General Municipal Law, §207-a[4], pertaining to firefighters' continuing entitlement to …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Opinion 88-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (fire district …
https://www.osc.ny.gov/legal-opinions/opinion-88-56XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… This generally occurs when an employee travels repeatedly to the same location over an extended period for official … likely incur substantial tax liabilities with respect to reimbursement of travel expenses. This tax liability can … in supplemental income upon which the employee will have to pay taxes, interest and, potentially, penalties that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationState Agencies Bulletin No. 844
… Purpose To provide instructions for reporting the taxable value of … Effective Date(s) Immediately Federal Regulation According to Internal Revenue Service Publication 525 (Taxable and … concerns are presented. See IRS Regs. Section 1.132-5(m). Employee Actions Employees must be able to substantiate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/844-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 766
… Purpose To provide instructions for reporting the taxable value of … Background Employers (agencies) providing a vehicle to an employee and/or services of a chauffeur, which the … by the State is the amount that an individual would have to pay in an arm’s-length transaction to obtain the same …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/766-reporting-taxable-value-personal-use-employer-provided-vehicles-andColumbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… implement, and monitor written policies and procedures for all Department operations, and regularly review and update …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… estimates. The Board adopted a procurement policy, but it does not require competition for professional services or the …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Cost-Saving Ideas: School District Auditing – External Auditor
… or BOCES has fewer than eight teachers. Use the request for proposal (RFP) to hire the external auditor on a … don’t require, audit rotation.) Who qualifies Candidates for the position must: be a Certified Public Accountant (CPA) … conflict of interest ) Resources "External Audit Guidance for School Districts [pdf]," - Office of the State …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorCredit for Previous or Military Service – Police and Fire Plan
… in the Retirement System. Service Before Your Date of Membership You may receive credit for working for a … from Active Duty (DD-214) . Service From a Previous Membership If you previously were a member of this System, or … State, your service may be recredited and your date of membership and tier restored. However, an earlier tier of …
https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-serviceCredit for Previous or Military Service – Non-Contributory Plan with Guaranteed Benefits
… service may be recredited and your date of membership and tier restored. However, an earlier tier of membership does … and contact us with any questions you may have. For reinstatement to Tier 1 or Tier 2, or to an earlier membership date within Tier 2, send us a completed Application to Reinstate a Former Tier 1 or 2 Membership …
https://www.osc.ny.gov/retirement/publications/1513/credit-previous-or-military-serviceCredit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)
… in the Retirement System. Service Before Your Date of Membership You may receive credit for working for a … from Active Duty (DD-214) . Service From a Previous Membership If you previously were a member of this System, or … State, your service may be recredited and your date of membership and tier restored. However, an earlier tier of …
https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-serviceState Agencies Bulletin No. 767
… Purpose To explain the procedure for the annual review of employees with Earned Income Credit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/767-advance-payment-earned-income-creditRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… 27, 2013. Background The Rush Fire District, located in Monroe County, is a district corporation of the State, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Middle Island Fire District – Budgeting Practices (2013M-93)
… prepare District budgets in the format prescribed by OSC or prepare budgets based on reasonable estimates. Due to the … on reasonable assumptions using historical trends and/or actual expenditures. Review guidance regarding the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93