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Opinion 90-8
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Local Laws … resolution or regulation. The city charter provisions in question were enacted first by the State Legislature and … 625, 55 NYS 1149; see also Huttlinger v Royal Dutch West India Mail , 180 App Div 114, 167 NYS 158; Seventy-Eighth St. …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Opinion 92-14
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTY TREASURER -- … the court. 5. By court order rendering a final judgement on the merits in favor of the owner. 6. By a court order of … should consult with the county attorney for advice on the degree of proof which would be acceptable. Whatever …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Opinion 2007-2
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- Board of … the expenses may be apportioned among the towns and cities on the basis of full valuation of taxable real property, on a per capita basis, or based on the number of registered …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Opinion 91-10
… v Armstrong , 45 NY 234; Village Green Realty v Glen Cove Com. Dev. , 95 AD2d 259, 466 NYS2d 26; Gewirtz v City of Long …
https://www.osc.ny.gov/legal-opinions/opinion-91-10XII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… the Statewide Financial System. See the following sections in this Chapter for additional detail on paying and … charges within the Statewide Financial System (SFS). In addition to the guidance contained in this section, agencies and State employees with PCard …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesLife Changes: Membership in a Nutshell
… any questions you may have. Please feel free to call on us. Sincerely, Thomas P. DiNapoli State Comptroller About … through January 8, 2010 and did not elect to be covered by Article 22 (i.e., did not opt into Tier 5) can be covered … employer and member contributions prudently, enabling us to meet this goal. Mandatory Contributions Most Tier 1 and …
https://www.osc.ny.gov/retirement/publications/life-changes-membership-nutshellCompliance With Requirements to Maintain Systems at Vendor-Supported Levels
… Objective To determine whether the Rochester-Genesee Regional … Authority (RGRTA) was complying with requirements to maintain its systems at vendor-supported levels. The audit …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsNursing Home Surveillance (Follow-Up)
… assess fines timely, in some cases resulting in delays of up to six years between when the violation was cited and the …
https://www.osc.ny.gov/state-agencies/audits/2018/03/08/nursing-home-surveillance-followDiNapoli: Tax Collector Faked Her Personal Tax Payments
… Collector Michelle Sheppard, who admitted she falsified her personal town and county tax payments of $4,303. “Day after day, Ms. Sheppard watched her friends and neighbors pay their taxes. Yet she decided … she deserved a free ride, in a blatant violation of her public duty,” DiNapoli said. “I thank District Attorney …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-paymentsDo We have Your Money? $230 Million Returned to New York State Residents This Year
… to give it back.” Unclaimed funds is more than $14 billion in lost and forgotten money dating back to the 1940s. The …
https://www.osc.ny.gov/press/releases/2015/07/do-we-have-your-money-230-million-returned-new-york-state-residents-yearDivorce – State Police Plan
… of your COLA. Any division of your benefits must be stated in the form of a domestic relations order (DRO), which is a …
https://www.osc.ny.gov/retirement/publications/1518/divorceOpinion 97-8
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … Rule Law, §10[1][ii][a][5]; Second Class Cities Law, §4). It is our opinion that such a charter provision may be …
https://www.osc.ny.gov/legal-opinions/opinion-97-8Contracts for Personal and Miscellaneous Services (Follow-Up)
… in our initial audit report, Contracts for Personal and Miscellaneous Services ( 2008-S-158 ). Background Our … documentation supporting the basis for this determination, and we found such documentation was often not prepared. In … to periodically assess whether existing personal and miscellaneous service contracts were still needed, or …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-followTravel Advisory No. 10
… of the State Comptroller updated the following sections in Chapter XIII of the Guide to Financial Operations: … no longer submitted through the Travel and Expenses module in the Statewide Financial System (SFS) and will instead be … reimbursements through the Travel and Expenses module in SFS. XIII.8.A Moving Expense Reimbursements Updated to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… and reported and that Company moneys are safeguarded for the period January 1, 2011 to August 6, 2013. Background … Company provides fire protection and emergency services for the Town of Afton. The Company’s Oversight Board … Although the Administrative Board authorizes each claim for payment presented to it, through a resolution noted in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialWest Seneca Fire District #6 – Financial Management (2013M-14)
… payments to the Treasurer and purchases made on the District’s credit cards and seek reimbursement from …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Summit Fire District – Internal Controls Over Financial Operations (2013M-264)
… and separate from the Town of Summit, and is located in Schoharie County. The Board of Fire Commissioners consists …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Examination of Center for Economic Growth, Inc.
… York State, entered into a $2.9 million contract with CEG in October 2011 to provide MEP program services, most often … and technology based businesses, and start-up businesses in the Capital Region. Key Findings We found DED’s oversight practices were inadequate, thus resulting in CEG receiving reimbursement for: ineligible expenses; …
https://www.osc.ny.gov/state-agencies/audits/2018/08/14/examination-center-economic-growth-incTown of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… of the weigh slips and cash receipt records makes it impossible to determine if the proper amount of disposal fees …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24Greene County Industrial Development Agency – Management Practices (2013M-95)
… to September 4, 2012. Background GCIDA was established in 1972 and is governed by a Board which comprises six … audit period. Key Findings GCIDA entered into contracts in which we believe former GCIDA Board members had prohibited … cost-benefit analyses. GCIDA does have a process in place to monitor employment goals. However, it does not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-management