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Opinion 2009-2
… (need for State Comptroller's permission) TOWN LAW § 209-q (13) (a): When a town proposes or is required to … of any villages. You ask whether the threshold in Town Law § 209-q (13) (a), which triggers the need to obtain the … be financed by the issuance of bonds or notes. Under Town Law article 12-C (§ 209-q et seq .), a town may provide a …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 2009-2
… the issues discussed in the opinion. STATE COMPTROLLER -- Approval by (of town water improvement) TOWNS -- Powers and … which triggers the need to obtain the State Comptroller's approval for a town water improvement, is based on the total … by chapter 512 of the Laws of 1974, sets forth when the approval of the State Comptroller is required for a town …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0State Agencies Bulletin No. 2053
… CSEA Retroactive Salary Increases and provide instructions for payments not processed automatically. Affected Employees … BU47 Background Chapter 361 of the Laws of 2022 provides for a salary increase of two percent (2.00%) for fiscal years 2021-2022 and 2022-2023 and includes the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2053-april-2021-and-2022-civil-service-employees-association-cseaState Agencies Bulletin No. 2118
… Purpose: The purpose of this bulletin is to explain OSC and agency procedures for the use of the Leap Year Salary Calculation. Affected … The purpose of this bulletin is to explain OSC and agency procedures for the use of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2118-leap-year-salary-calculation-fiscal-year-2023-2024Opinion 89-28
… increase or improvement of facilities); (of excess water tank capacity); (payment of the cost of preparing a general … §§192-a, 194-a, 202, 202-b: The cost of a water storage tank may be allocated between proposed and existing … and the allocation of the cost of a new water storage tank. You indicate that a number of water districts in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… 06856 are reprinted by permission. Sample City Statement of Changes in Fiduciary Net Assets Fiduciary Funds For the Year Ended … earnings: Net (decrease) In fair value of investments (272,522) Interest 2,460,871 $ … Examples from GASB Statement 34 Statement of Changes in Fiduciary Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsOpinion 91-45
… pertaining to maintenance of drainage ditches on private property), the performance of similar town drainage work for …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 97-9
… This opinion represents the views of the Office of the State Comptroller at the time … GENERAL MUNICIPAL LAW, §§801, 806: A village board member who has a financial interest in a business which may be … board member should not participate in the discussion or vote on the zoning change. This is in reply to your letter …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 88-7
… debt service need not be paid from the assessments. 4 Opns St Comp, 1948, p 315 superseded. You ask whether 4 Opns St Comp, 1948, p 315 (File No. 3046) reflects the current … balance of an appropriation." We note that 4 Opns St Comp, 1948, p 315 failed to consider that Local Finance …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Opinion 88-70
… bond resolutions or expenditures from capital reserve funds in connection with the improvements may be subject to … derived from the proceeds of borrowing or capital reserve funds. Under Local Finance Law, §34.00, a city may adopt a … bond resolutions or expenditures from capital reserve funds in connection with the improvements may be subject to …
https://www.osc.ny.gov/legal-opinions/opinion-88-70UnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… through December 31, 2016. Background The New York State Health Insurance Program (NYSHIP), administered by the State … four types of health insurance coverage: medical/surgical, hospital, prescription drugs, and mental health and substance abuse. Civil Service contracts …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryState Agencies Bulletin No. 2043
… from employee paychecks will be reported to NYSTRS on a bi-weekly basis through the use of this new deduction … Deduction Data). Enter the NYS EMPLID in the Empl ID field of dialog box and click Search. The employee's General Deduction Data page appears. Select View All. Determine if the employee already has a deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2043-new-prior-year-arrears-deduction-code-members-new-york-state-teachersState Agencies Bulletin No. 409
… The Payroll System will divide the annual salary by the number of days in the contract and pay the employee … and stores the employee’s contract dates. A new set of contract dates must be entered each year the … Code is system-generated and system-updated with a new effective-dated row posted for each biweekly payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/409-changes-contract-pay-page-institution-teachersOpinion 88-9
… Town Law, after such purpose shall have been approved in writing by a majority of the commissioners. If the town board … board of commissioners must approve the proposed action in writing (Town Law, §216). After obtaining the approval of the … improvement in facilities (Town Law, §216; see 7 Opns St Comp, 1951, p 367). However, before the town board may call …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Opinion 2006-3
… Town Law §64(7) authorizes the town board, after a public hearing, to grant franchises “for the use of the streets, … requirements for the notice and conduct of the public hearing (16 NYCRR §894.7) and, in certain circumstances, a …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 93-31
… This opinion represents the views of the Office of the State Comptroller at the time it was … LAW, §64: The expenses of the members of the board of commissioners of a recreation district in commuting from their residences to the place … Whether commissioners of the Rushford Lake Recreation District may be …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Opinion 2007-1
… do not have the functional capability to ride fixed-route buses due to a disability. The bus companies would … individuals with disabilities who are unable to use fixed route transportation systems (49 CFR §37.3). To be deemed comparable to fixed route service, a complimentary paratransit system must meet …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1State Agencies Bulletin No. 1828.1
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … 2020 Salary Increase NYS Bargaining Unit: 01 21 Comp Rate Code: ANN ANN HRY Grade: 101-125, 600, 800 600 Equated to … re-generated when the payment is processed. OSC will turn off (not process) the automatic negative adjustment for these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18281-retroactive-salary-increases-arbitration-eligible-bu01-and-nonComptroller DiNapoli Releases Municipal Audits
… Alb Co Dept of Weights Measures Allegany Co Carle Place Water Dist Circleville Fire Comp Vil of … Corners Vol Fire Comp Humphrey FD Livonia Hook Ladder Co 1 McConnellsville FD Putnam Co Vil of Speculator Vil of …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Opinion 2008-4
… against the properties within the park district on an ad valorem basis, and are not general town expenses payable … and at the same time as other town charges ( i.e . on an ad valorem basis) (11 Ops St Comp No. 7841, at 744). 2 … against the properties within the park district on an ad valorem basis. The Town Law does not provide for a town to …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4