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Opinion 2002-6
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements (whether … residences occupied for part of the year on) HIGHWAY LAW §205-a: A town highway may not be designated as a … for designation as a seasonal limited use highway, in and of itself, does not trigger any requirement under …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6State Agencies Bulletin No. 712
… For employees with an Increment Code of 2002 or 1997 who have had continuous paid service, the Longevity Payment is … following messages: Salary below minimum Position and job do not match FIS missing FIS below current Increment code … following messages: Salary below minimum Position and job do not match FIS missing FIS below current Increment code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/712-april-2007-performance-advances-graded-and-ns-equated-grade-employeesResidents of Long-Term Care Facilities Lacking Access to Advocates
… Many residents of long-term care facilities in New York state lack regular access to ombudsman services due to a decline in the number of volunteers and a severe shortage of paid … visit plays a role in a key part of the office’s mission: being accessible to residents who wish to air their concerns. …
https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocatesDiNapoli: SED Makes Progress on Implementation of Dignity for All Students Act
… The State Education Department (SED) made progress in ensuring school districts across New York are protecting … that can cause lasting damage to a child’s health and well-being. We need to make sure we are doing everything we can to … academic achievement and aspirations. Provisions of the law include curriculum and annual reporting requirements and …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-sed-makes-progress-implementation-dignity-all-students-actOpinion 95-22
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … of tax moneys to purchase exercise equipment) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt Firemen's Benevolent … fire insurance tax moneys, except as otherwise provided in any special law. Therefore, when an exempt firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 92-5
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (granting of license or concession for … There is no contravention of the gift and loan prohibition in article VIII, §1 of the State Constitution if a …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 92-53
… or statutory amendments that bear on the issues discussed in the opinion. [Edited for Publication] SALES TAX -- … Distribution of (necessity of State Comptroller's approval in absence of sales tax agreement) TAX LAW, §1262(c): In the absence of a sales tax agreement …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Opinion 92-42
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (use of municipal employees and … lease a portion of the lot for town parking purposes and, in consideration therefor, would agree to plow snow on the …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 92-25
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties … (riding on fire vehicles during emergency calls) TOWN LAW, §§176(11), 176-a: A board of fire commissioners may …
https://www.osc.ny.gov/legal-opinions/opinion-92-25SUNY Bulletin No. SU-195
… 2 Day Deficit Reduction Plan Affected Employees Employees in the State University Professional Services Negotiating … 19 Automatic Set Up of the Additional Pay Record - OSC In Administration Pay Period 12L, OSC will insert a row on … NRA record) that was active any time during the pay period being processed regardless of whether the employee was in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-195-2013-2014-2-day-deficit-reduction-plan-psnu-employeesOpinion 2002-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … with twenty-five points for responding to the minimum number of calls of the emergency rescue and first aid squad, … Law. October 17, 2002 Patricia Lamb McCarthy Deputy State Comptroller … Whether a fire district service award …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11State Comptroller DiNapoli Releases Municipal & School Audits
… accurately recorded collections that auditors reviewed in the central accounting records, she did not always deposit collections in a timely manner. Auditors also identified that staff in … (46%) totaling $77,093 in a timely manner. State law requires collections to be deposited within 10 days of …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… are eligible for a tuition refund when they are enrolled in a post-secondary private school licensed by the State Education Department (Department), or in a business school registered with the Department, that … is complete. When such schools violate the Education Law §5001 (Law) – but remain in operation – students who drop …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Long-Term Care Ombudsman Program (Follow-Up)
… extent of implementation of the five recommendations made in our initial audit report, Long-Term Care Ombudsman … establish an Office of the State Long-Term Care Ombudsman. In New York, this office (hereafter referred to as the … Program was carrying out its responsibilities under the law, including adequately advocating for the needs of the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-followOpinion 90-35
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Bidding Monetary … Threshold (computation of for fuel oil) GENERAL MUNICIPAL LAW, §103: If it is known or may be reasonably anticipated that a political subdivision will spend in the aggregate over $5,000 for the purchase of fuel oil …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Village of Endicott – Budget Review (B4-14-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to … Village’s general fund as of May 31, 2004. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7XII.5.K Federally Reportable Payments – XII. Expenditures
… to vendors and payees. Business Units play a vital role in helping New York State comply with these IRS requirements … of service pursuant to Article 11-A of the State Finance Law. 58402 Interest on Leases, Loans and Land Claims Interest … on the nature of the claim for which the payment is being made, and whether single or joint payments are being …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-paymentsAccess-A-Ride Accident Claims
… 1, 2008 through September 5, 2012. Background Federal law requires the MTA to provide transportation services to … calendar year 2008 through calendar 2010, but declined in calendar year 2011. However, carrier incidents of $1,000 … of the first annual review. However, this practice is not in writing or approved by the Department of Motor Vehicles. …
https://www.osc.ny.gov/state-agencies/audits/2014/04/24/access-ride-accident-claimsScarsdale Union Free School District – Overtime (2022M-105)
… to ensure that only necessary overtime charges are being incurred. District officials generally agreed with our … B includes our comment on an issue that was raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Saratoga Springs Public Library – Claims Processing (2014M-351)
… Springs Public Library is a public school library located in the City of Saratoga Springs, Saratoga County. The … department heads to indicate that the goods and services being billed for have been received. Audit and approve all …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351