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Opinion 93-15
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (requirements of annual … or employee who has received or disbursed any moneys in the previous fiscal year "shall account with the town … board has appointed a separate treasurer and has demanded in writing that these moneys be paid to the library …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Department of Taxation and Finance: Personal Income Tax
… to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for … to determine whether personal income tax refunds approved by the Department of Taxation and Finance Department for …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxPersonal Income Tax Refunds
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … refunds totaling about $43.9 million, as summarized in the following table: Refunds Reason for Stopping Refunds …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… and after a thorough review. Avoiding $11.3 million in interest and financing costs over 30 years by obtaining a … to contractors to recover some of the $3.1 million in additional costs that were due to Project delays. Key …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andOpinion 94-32
… or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Villages … award program established for the village fire department in the event that the fire department ceases to provide … authority for a village to transfer its responsibilities in connection with a service award program to a fire company. …
https://www.osc.ny.gov/legal-opinions/opinion-94-32Opinion 92-39
… or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- Improvement Districts … Establishment (eligibility of non-property owners to vote in election on establishment) -- Referendum (eligibility to … Establishment (eligibility of non-property owners to vote in election on establishment) -- Referendum (eligibility to …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Opinion 98-1
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (contract with … Law and regulations, for Medicaid clients. This is in reply to your letter concerning a proposal in connection with the provision of transportation services …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Opinion 2000-6
… village fire department, the village board of trustees is required to appropriate annually the amount needed to fund … department rests with the village (see also 1990 Opns St Comp No. 90-57, p 131). The distribution and use of foreign … 2 This requirement, however, does not preclude a company from paying all or a portion of the tax to the fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6State Agencies Bulletin No. 2428
… inform agencies of OSC’s automatic processing of the April 2026 PEF Performance Advances and provide instructions for … 190 of the Laws of 2023, which implemented the 2023-2026 Agreement between the State of New York and PEF, … Law Section 355-a (13). Effective Date(s): The April 2026 PEF Performance Advances will be paid using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2428-april-2026-public-employees-federation-pef-performance-advancesOversight of Resident Care-Related Medical Equipment in Nursing Homes
… Department of Health (Department) oversees nursing homes in New York State through its Division of Nursing Homes and … Services, Centers for Medicare & Medicaid Services (CMS), in monitoring quality of care in nursing homes. The Division is responsible for ensuring …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesThe Tourism Industry in New York City
… has risen steadily over the decades; however, it is only over the past decade that it became the primary driver … hold a variety of occupations. Taxi drivers were the only group that exceeded 5 percent of employment (see Figure … and LaGuardia airports are located there. In Manhattan, only 2.9 percent of the gross product was the result of …
https://www.osc.ny.gov/reports/osdc/tourism-industry-new-york-cityVillage of North Haven – Collections (2024M-99)
… report – pdf] Audit Objective Determine whether Village of North Haven (Village) officials ensured collections were … 72 collections totaling $238,032 did not indicate the form of payment (cash or check). Therefore, officials and OSC … collections totaling $537,175 did not indicate the date of receipt. Therefore, officials and OSC auditors could not …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99State Agencies Bulletin No. 1678
… not processed automatically Affected Employees Employees in the Agency Police Services Unit (APSU) – BU31 who meet the … State, Inc. (PBANYS) provides for a Clothing Allowance. In addition, a Governor’s Office of Employee Relations (GOER) … Date(s) The 2018 APSU Clothing Allowance will be processed in a separate check in Administration Pay Period 16L, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1678-2018-clothing-allowance-certain-apsu-employees-represented-policeState Agencies Bulletin No. 1954
… not processed automatically. Affected Employees Employees in APSU – BU31 who meet the eligibility criteria are … State, Inc. (PBANYS) provides for a Clothing Allowance. In addition, a Governor’s Office of Employee Relations (GOER) … Dates The 2021 APSU Clothing Allowance will be processed in a separate check in Administration pay period 16L, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1954-2021-clothing-allowance-certain-agency-police-service-unit-apsuOpinion 2008-3
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … (authority to make cash refunds of unexpended monies in a capital reserve fund) -- Powers and Duties (authority to make cash refunds of unexpended monies in a capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 92-27
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Payroll Deductions (for … of municipal officers or employees. This section provides in pertinent part as follows: 1. No assignment of ... the … by any bank, trust company or credit union doing business in the State of New York, shall in any way operate to prevent …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Opinion 95-4
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (procedure for … engaged by the county, and the possible recovery in civil action of payments improperly made. The board may … and employing other reasonable methods of inquiry. This is in reply to your letter in which you state that the county …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 95-17
… Comp No. 75-941, unreported). You ask whether, in lieu of selling the sand and crediting the proceeds to the townwide … Whether in lieu of selling the sand and crediting the proceeds to the townwide …
https://www.osc.ny.gov/legal-opinions/opinion-95-17About Statement No. 68 – Governmental Accounting Standards Board
… Reporting for Pensions : Requires employers participating in state and local government pension plans to report their … share of the collective Net Pension Liability in their financial statements, as well as pension expense and … compensation package. The employer’s participation in a pension plan provided by a separate entity or pension …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68DiNapoli: Albany Woman Pleads Guilty: Second Defendant Indicted for Stealing More than $230,000 from Elderly Pensioner
… taxes or other bills for four years, causing the victim’s home to be placed in foreclosure, his vehicle to be … in deplorable conditions: the toilet and shower in the home were inoperable, animal feces was on the floor, and the … a Rensselaer County Grand Jury with grand larceny in the second degree and was arraigned before Judge Sober on Nov. 8. …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-albany-woman-pleads-guilty-second-defendant-indicted-stealing-more-230000-elderly-pensioner