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Opinion 89-54
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS--Capital Reserve Fund … a town may provide water improvements as a town function in the area of the town outside of any villages or in any …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Village of Ballston Spa – Audit Follow-Up (2017M-256F)
The purpose of our review was to assess the Village’s progress in implementing our recommendations in the audit report released in October 2018.
https://www.osc.ny.gov/files/local-government/audits/pdf/ballston-spa-follow-up-2017-256f.pdfPocatello Fire District - Audit Follow-Up (2016M-301-F)
… assess the Fire District’s progress, as of September 2019, in implementing our recommendations in the audit report released in January 2017. Background The Pocatello Fire District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fOpinion 92-33
… of the district to expend annually a maximum of $20,000 to pay for services to promote the district "as the place for …
https://www.osc.ny.gov/legal-opinions/opinion-92-33DiNapoli: Town of Altona Official Misused $23,500
… The former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to embezzle $23,500 in public funds, according to an …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500SUNY Bulletin No. SU-76
… to provide agencies with procedures for submitting actions in the payroll periods in which the automatic increases will be applied. Affected Employees SUNY Professional Services employees in Bargaining Units 08 and 41 Eligibility Criteria for Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-76-salary-increase-and-minimum-salary-rates-suny-professionalNew York Continues to Send More Federal Tax Dollars to Washington Than It Gets in Return
… spending, ranking it last among the states, according to a report released today by State Comptroller Thomas P. … local governments, receiving $69.8 billion. Medicaid makes up more than half of all federal spending for such grants and … in the Federal Budget – Federal Fiscal Year 2018 or go to: …
https://www.osc.ny.gov/press/releases/2020/01/new-york-continues-send-more-federal-tax-dollars-washington-it-gets-returnState Fiscal Year 2009-2010 Executive Budget Preliminary Overview, December 2008
The Executive Budget recommends $9.5 billion in spending reductions, $3.1 billion in new and higher taxes and fees, and $1.1 billion in nonrecurring resources.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-preliminary-2009-10.pdfOpinion 2007-3
… benefits and employer contributions to pension or annuity funds”. For purposes of this opinion, we have assumed, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3Opinion 2000-23
… the village recently negotiated a 4% salary increase for all members of the police officers' bargaining unit, plus an … Opns St Comp No. 86-23, p 39, concerning the creation of a new highest ranking subordinate position). The holding in …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Opinion 90-36
… Article 9 of the Real Property Tax Law, (RPTL) and Article 3 of the Town Law. Most pertinent to this inquiry are … and payable on demand (Uniform Commercial Code [UCC], §3-104[2][b]), a postdated check is not payable on demand, but rather is payable on the date stated thereon (UCC, §3-114[2]). The fact that a check is postdated does not affect …
https://www.osc.ny.gov/legal-opinions/opinion-90-36State Agencies Bulletin No. 143
… Employee copies of 1999 W-2 forms will be prepared by the Office of the State Comptroller (OSC) and mailed to the … taxable fringe benefit amount. This amount reflects the value of personal use of a State vehicle and is included in … Employee Information Attachment A to this bulletin shows how Federal, State, Local and SS/Med taxable wages are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/143-1999-w-2-year-end-processingSUNY Bulletin No. SU-89
… Agencies must restart tax-sheltered annuities, federated funds, maintenance (taxable and non-taxable), and union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-89-restoration-contract-pay-and-additional-pay-suny-21pComptroller DiNapoli Releases State Audits
… petty cash account funds totaling over $4,600 for employee payroll advances, which is prohibited. Port Authority of New …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsOpinion 97-2
… health benefit plans) SCHOOL DISTRICTS -- Powers and Duties (authority to provide health insurance coverage … health benefit plan established pursuant to sections 92-a and 119-o of the General Municipal Law, and governed by … §92-a. The power to purchase insurance for health care benefits pursuant to General Municipal Law, §92-a has been …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Opinion 2000-11
… as otherwise provided by law," all appointed officers for which a term of office is not fixed in that section serve … of the superintendent. Memoranda in the bill jacket for chapter 621 of the Laws of 1952 indicate that the intent …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11CUNY Bulletin No. CU-485
… Purpose To provide agency instructions for processing the retroactive Elevator Mechanic Salary Increases. Affected Employees CUNY employees in the title of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-485-retroactive-salary-increases-employees-title-elevatorNew York City Agency Services Monitoring Tool
… for its residents, workers and prospective visitors. In New York City, the demand for services is especially high, being the most populous municipality in the country by far with more than eight million residents. … including for programs funded with one-time aid . In September 2023 , OSC highlighted where the City does and …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-toolState Health Department Should Improve Enforcement of Nursing Home Violations
… examining issues impacting New York’s senior citizens. In December, DiNapoli released an audit that called for more … problems are found.” DOH oversees nursing home facilities in New York and acts as an agent for the federal government’s … Centers for Medicare and Medicaid Services (CMS) in monitoring quality of care in nursing homes. DOH is …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violationsOpinion 98-14
… set forth in Highway Law, §141 and further must be in such form and contain such information as the budget officer … proposed to be appropriated and to be raised by real property taxes for townwide purposes; and (2) the amounts … proposed to be appropriated and to be raised by real property taxes for town outside village purposes. Article 8 …
https://www.osc.ny.gov/legal-opinions/opinion-98-14