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Opinion 88-10
… to the State or a political subdivision from the tax ( Manhattan & Queens Fuel v County of Nassau , 113 AD2d 595, … provides therefor ( Belcher v County of Nassau , supra ; Manhattan & Queens Fuel v Village of Rockville Centre , 126 … the ... oil company upon which it was directly imposed." ( Manhattan & Queens Fuel v Rockville Centre , 126 AD2d at 524, …
https://www.osc.ny.gov/legal-opinions/opinion-88-10Opinion 92-56
… statutes of similar import and character ( People v Bart's Restaurant Corp. , 42 Misc 2d 1093, 249 NYS2d 344; see also …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… of financial operations, and the public did not have an opportunity to exercise its rights as provided in …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202DiNapoli: Former Medical Office Manager Arrested for Scheme to Defraud the New York State Health Insurance Plan
… in Manhattan, for her alleged role in a long-term scheme to defraud the New York State Insurance Plan (NYSHIP) out of … DiNapoli, Ulster County District Attorney Clegg, and the FBI Hudson Valley White Collar Crime Task Force. … investigation was initiated by a complaint from United Healthcare Special Investigations Unit, who assisted with the …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-former-medical-office-manager-arrested-scheme-defraud-new-york-state-health-insurance-planComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Aurora , Clinton Volunteer Fire Department , Germantown Fire District , Town of New Albion , City of New Rochelle , Village of Port …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsOpinion 88-22
… This opinion represents the views of the Office of the State Comptroller at the time it was … (exclusion of nonresidents); (imposition of fees) TOWN LAW, §§198, 202: The cost of construction of park … use of the park to residents of the town (see Schreiber v City of Rye , 53 Misc 2d 259, 278 NYS2d 527; Gewirtz v City …
https://www.osc.ny.gov/legal-opinions/opinion-88-22DiNapoli Releases Review of Executive Budget
… economic recovery and financial plan, according to a review by New York State Comptroller Thomas P. DiNapoli. … economic downturn.” The SFY 2022-23 Executive Budget has a significantly improved outlook from last year. General Fund … billion in that year. In SFY 2022-23, $5.1 billion would be set aside for reserves, but only $920 million or 18% would …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetSUNY Bulletin No. SU-269.1
… identify employees who have received approval to use the NY Paid Family Leave benefit. LOA/PFL- Leave of Absence/Paid … of Absence/PFL, PayServ will systematically deduct the number of hours per day based on the employees work schedule … the work schedule cannot be changed to reflect the correct number of hours actually worked each day, agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-2691-new-york-state-paid-family-leave-program-unitedDivision of Housing and Community Renewal Bulletin No. DH-24
… Unit 67 Effective Date(s) 4/5/07 - Paychecks dated 5/2/07, Pay Period 1L Background Chapter 9 of the Laws of 2005, … The payment is effective from the first day of the pay period following completion of the required service. For … Changes, Position Changes, and Transfers with effective dates on or before 4/5/07: The agency must not include the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-24-april-2007-performance-advances-and-longevity-paymentsAppendix B — Travel References – Travel and Conference Expense Management
… Online References United States General Services Administration, Domestic Per Diem … Legal References - Travel Reimbursement Education Law Sections 1604 (27), 2118 Village Law Section 5-524 (7) …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referenceseLearning Videos and Resources
… The videos here provide explanation and guidance on reporting procedures. Check back often for new videos and links to resources. If there are additional topics …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesOpinion 88-60
… 841, 358 NYS2d 957; Brooklyn Park Comr's v Armstrong , 45 NY 234; see also Parks, Recreation and Historic Preservation … operation to private parties ( Williams v Gallatin , 229 NY 248; Rivet v Burdick , 255 App Div 131, 6 NYS2d 79; People … discussion of Miller , supra , that a lease of park land to a private organization is valid so long as the land …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 88-40
… in the opinion. MUNICIPAL COOPERATION - Municipal Funds (allocation of moneys held for joint service); (audit … clerk-treasurer of the village shall have custody of the funds of the joint service. Accordingly, the parties may …
https://www.osc.ny.gov/legal-opinions/opinion-88-40DiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… not always keep records of those assets; and often failed to safeguard them from theft or damage. As a result, nearly $22 million worth of IT assets … rooms, hallways or in areas at risk of, or showing, water damage. The districts’ IT department staff generally told …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentDiNapoli: Audit Recommends Better Protections for Child Performers
… The state Department of Labor is falling short in enforcing New York’s laws to protect child performers, according to an … permit renewals, and 3,500 permits not identified by type. For the same period, DOL issued 844 employer certificates. …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersEmployer Projected Invoice
… organization for the State fiscal year ending March 31, 2025. You will receive an estimated invoice in July 2025 … problems. Understanding Your Projected Invoice Estimated Maximum Amount to Amortize Your projected invoice provides an estimated maximum amount to amortize, regardless of whether you …
https://www.osc.ny.gov/retirement/employers/employer-projected-invoiceContract Advisory No. 27
… to pay vendors electronically (ACH). Therefore, payments being made against purchases from these centralized contracts …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsVillage of Deposit – Claims Auditing (2023M-173)
… approved the use of taxpayer funds without having support to show funds were being expended for legitimate Village … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Legal Topics and Approvals
… Procedures for Seeking Comptroller's Approval Relating to Refunding Local Debt Pursuant to Sections 90.00 and 90.10 of the Local Finance Law … Procurements: Guidelines for the "Piggybacking" Exception to Competitive Bidding [pdf] How to Apply for Exclusion of …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsOpinion 98-9
… DISTRICTS -- Contracts (imposition of charge per call by entity providing service) -- Fees (imposition of charge per call by entity providing service) AMBULANCE SERVICE -- Contracts (imposition of charge per call by entity providing service) -- Fees (imposition of charge …
https://www.osc.ny.gov/legal-opinions/opinion-98-9