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Opinion 2002-2
… receiving award at entitlement age) GENERAL MUNICIPAL LAW §§215(4), (6), 217(c), 218(b), (c), 219(b), 219-a(2)(b): … so as to permit a participant to begin receiving payment of his or her service award at the program's … to continue to earn service credit while receiving such payment. You ask whether a service award program for …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Schroon Lake Central School District - Claims Auditing (2019M-97)
… for appropriate purposes and audited and approved before payment. Key Findings Checks were printed before the claims … the audit period were not audited and approved before payment. Key Recommendations Print and sign checks after the … been audited and approved. Audit and approve claims before payment in accordance with New York State Education Law. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… Did not ensure all disbursements were approved before payment and listed on an approved abstract. Did not ensure … Review, audit and approve all disbursements before payment, unless otherwise allowed by law. 1 Ensure disbursements are adequately supported and for …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mUnified Court System Bulletin No. UCS-319.1
… 2022 Unified Court System (UCS) Retroactive Security and Law Enforcement Differential Payment (SLED) increase and to inform agencies of new … criteria on 04/01/2022 and received the 2022 SLED Payment are affected. Additionally, employees who did not … 2022 Unified Court System UCS Retroactive Security and Law Enforcement Differential Payment SLED increase and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3191-retroactive-april-2022-ucs-sled-payment-increaseOpinion 2003-5
… AND EMPLOYEES -- Death Benefits (line-of-duty presumption for paid firefighter) GENERAL MUNICIPAL LAW §208-b; … death benefits pursuant to General Municipal Law §208-b, for a firefighter who died of cancer prior to retirement. … General Municipal Law §208-b provides, in relevant part, for the payment of death benefits to the "widow" of a regular …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 93-12
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … tuition fees incurred in connection with attendance at a conference. Claims for these expenses are audited, … his or her spouse may be reimbursed by the municipality at the usual rate of a single occupancy room). Since the …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Opinion 96-4
… to supersede village budget procedures) -- Real Property (payment of proceeds of sale of village property to third … of property) PUBLIC CONTRACTS -- Terms and Conditions (payment of proceeds of sale of village property to third … to third party for benefit of village) MUNICIPAL HOME RULE LAW, §10; VILLAGE LAW, §§1-102, 5-508, 5-520, 5-532: A …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 90-12
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 98-4
… of duties in connection with) REAL PROPERTY TAX LAW, §554; COUNTY LAW, §§369, 577, 600: If the office of … resolution, to "an official who is empowered to authorize payment of bills without prior audit by such body or, in the … official so empowered, to an official responsible for the payment of bills upon audit of the appropriate municipal …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Gloversville Enlarged School District - Claims Auditing (2019M-244)
… totaling $845,215 were not audited and approved prior to payment. Credit card claims, paid by wire transfers, were not audited and approved prior to payment and 38 of 105 credit card charges totaling $16,664 … before payment in accordance with New York State Education Law (Education Law), Section 2524. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Town of Butternuts – Disbursements (2021M-62)
… and exceeded its authority under New York State Town Law (Town Law) by authorizing insurance claims and annual … and approve 53 of these claims totaling $15,600 before payment. Key Recommendations Audit and approve all claims before payment, except as authorized by law. Discontinue the use of …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Compliance With Freedom of Information Law Requirements
… CDTA’s responsibilities under the Freedom of Information Law (FOIL), and to determine if CDTA is in compliance with … services. Article 6 of the New York State Public Officers Law provides for public access to government records. The … to FOIL requests within the time frames required by law. Grant or deny access to FOIL requests within five …
https://www.osc.ny.gov/state-agencies/audits/2020/10/16/compliance-freedom-information-law-requirementsEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up)
… report, Efforts to Collect Tolls and Fees Using Images and Law Firms (Report 2017-S-70 ). About the Program The MTA is a … revenue of $2.4 million. Additionally, TBTA’s contracted law firms were not effective in collecting outstanding … report Efforts to Collect Tolls and Fees Using Images and Law Firms Report 2017S70 …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firms-followCamden Central School District - Claims Audit Process (2019M-124)
… purposes and properly audited and approved before payment. Key Findings We reviewed 91 claims totaling $1.3 … and approve 478 other claims totaling $945,478 before payment. Report the results of the claims auditing process … purposes and properly audited and approved before payment …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124XII.6.B Land Acquisition Payments – XII. Expenditures
… pursuant to the New York State Eminent Domain Procedure Law. Whether acquired voluntarily or involuntarily (i.e., by … with the New York State Eminent Domain Procedure Law (EDPL) a court has the discretion to award a landowner an … pursuant to the New York State Eminent Domain Procedure Law …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsPayments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… or school district generally may, by resolution, authorize payment in advance for public utility services, postage, … these claims should be audited as soon as possible after payment and included on the next abstract as prepaid amounts. … request in the same manner as other claims. 9 County Law section 369(5), Education Law sections 1724(3) and …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditOpinion 88-61
… A taxpayer may not satisfy the burden of proving timely payment by producing a certificate of mailing of the U.S. … by postmark with a date on or before the last day for the payment of taxes without penalty. You ask whether a … Service postmarked with the date of the last day for the payment of school taxes without interest may be accepted as …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 92-16
… You ask whether a town may agree to pay rent to the town tax collector, clerk, justice and supervisor for the use of a … Whether a town may agree to pay rent to the town tax collector clerk justice and supervisor for the use of a …
https://www.osc.ny.gov/legal-opinions/opinion-92-16College of Staten Island - Examination of Fast Track MK LLC
… by Fast Track and submitted an appropriate claim for payment to our Office for those goods. Background The College … on the campus. The College submitted a $22,800 claim for payment, payable to Fast Track, to our Office for the … conduct the procurement in accordance with State Finance Law. Specifically, the College did not: (i) reject quotes …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcState Agencies Bulletin No. 838
… of the reduction to the 2008 Blind Veterans Annuity payment. Affected Employees Pensioners and beneficiaries in … (Correct Salary). Control-D Report NHRP704 Mass Salary Payment Report This report identifies all recipients who … of the reduction to the 2008 Blind Veterans Annuity payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/838-reduction-2008-blind-veterans-annuity