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Opinion 91-31
… the people of the county requires compulsory anti-rabies vaccination of all dogs within the county, the Commissioner … the limited purpose of implementing compulsory anti-rabies vaccination of dogs. Therefore, it is our opinion that a … the people of the county required compulsory, anti-rabies vaccination of all dogs, within the county, six months old …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Comptroller DiNapoli Releases Municipal Audits
… does not provide adequate guidance for procurements which do not require competitive bidding. Endwell Fire District – …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsXII.5.C Selecting the Appropriate Vendor and Address Sequence – XII. Expenditures
… the correct Vendor ID and the payment goes to the correct Address Sequence for the vendor’s remit-to address. The Statewide Vendor File may have multiple Vendor … the correct Vendor ID and the payment goes to the correct Address Sequence for the vendors remitto address …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5c-selecting-appropriate-vendor-and-address-sequenceOpinion 90-50
… to be necessary and in the best interest of the state to do so . . . . The remainder of this subdivision relates to … he determined that it was in the State's best interest to do so, where the municipality has requested the work and … project on behalf of the municipality has the authority to do so; and (ii) a certificate or other documentation from the …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 90-23
… BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE … VIII, §§6, 12; LOCAL FINANCE LAW, §105.00: The cities of Buffalo, Rochester and Syracuse may exclude from their … such purpose, does not exceed $10,000,000 in the case of Buffalo and Rochester and $5,000,000 in the case of Syracuse. …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Opinion 97-6
… maintenance of the system is a "system cost" within the meaning of County Law, §301(8). Further, the services of an … equipment and all other costs not included within the meaning of system costs shall be a municipality expense" … manager for the project, are "system costs" within the meaning of County Law, §301(8) for which surcharge moneys may …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… and disbursed. Key Findings Student treasurers and advisors failed to maintain pre-numbered tickets and … pre-numbered receipts and tickets are issued for all ECA fund events, and issue pre-numbered receipts for all collections from ECA advisors. Ensure all checks have two signatures and payments …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mOpinion 95-19
… Security Law which authorizes the Retirement System to make appropriate adjustments for those employers which had … effect of enabling employers to contract indebtedness to make yet an additional prepayment to the System. Finally, if …
https://www.osc.ny.gov/legal-opinions/opinion-95-19Examination of Unemployment Insurance Benefits
… “filters” and performed file matches to select payments for examination based on ris k . We reviewed the high risk … newly hired New York State employees who owed DOL money for outstanding benefit overpayments. The results contained … from newly hired New York State employees who owe DOL for UI overpayments made in prior years, and $101,443 from …
https://www.osc.ny.gov/state-agencies/audits/2014/06/09/examination-unemployment-insurance-benefitsMonitoring and Administration of Public Protection Grant Programs (Follow-Up)
… of violent crime – such as aggravated assault, forcible rape, murder, and robbery – in the State, excluding New York …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followState Agencies Bulletin No. 2418
… on the Form 1042-S Statement is described below: Box 1 : Income Code The two-digit code populated in this box identifies the type of income received. This code is populated on the 1042 Tax … the amount in box 7a. Box 11: Tax Paid by withholding agent Not Applicable Box 12a: Withholding Agent’s EIN This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2418-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingTown of Sardinia – Tax Relief Rebate Program (2014M-189)
… law and the issuance of tax rebate checks to date and do not issue further rebates under this local law without the …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… fiscal concerns with the Village’s general fund for the year 2022-23, the Board’s ineffective oversight …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11New York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… with an average loan size of approximately $45,700. While just 0.5 percent of loans went to entities with 250 to … assistance (13 percent) and construction (12 percent). While both the accommodation and food services sector and the … In a press statement, Comptroller DiNapoli cautioned: “While much of the new resources may be temporary and …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021SUNY Bulletin No. SU-350
… Employees in a BU08 position who received Standby-Unclass NYC (Earnings Code SBN) or Standby-Unclassified (Earnings … rate for Time Entry Earnings Code SBN (Standby-Unclass NYC) from $8.00 to $10.00 and the hourly rate for Time Entry … 07/06/2023: Earnings Code RON – Recall Standby OT Unclass NYC Earnings Code SON – Standby OT Unclass NYC Earnings Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-350-july-2023-increase-call-pay-eligible-professional-servicesColumbia-Greene Community College – Information Technology (2017M-213)
… a breach notification policy. Five employees visited music streaming, social media and shopping websites which could …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… Parishville-Hopkinton Central School District is located in the Towns of Hopkinton, Parishville, Potsdam and Stockholm in St Lawrence County and has approximately 430 students. The … 2015-16, which resulted in appropriated fund balance not being used. The Board did not adopt a reserve fund policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mAmityville Union Free School District – Payroll (2016M-155)
… through June 30, 2015. Background The Amityville Union Free School District is located in the Town of Oyster Bay in … Amityville Union Free School District Payroll 2016M155 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… with water and sewer Village laws and codes resulting in $29,300 in penalties not being assessed. Implement sufficient compensating controls to …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Opinion 90-4
… ask whether, assuming that the village is authorized to do the work, bonds may be issued to finance the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-4