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Opinion 95-7
Whether the commissioners of a town improvement district governed by article 13 of the Town Law may enter into a municipal cooperation agreement pursuant to article 5G of the General Municipal Law
https://www.osc.ny.gov/legal-opinions/opinion-95-7XI.2.B Contract Numbering – XI. Procurement and Contract Management
… of this Chapter provides additional information). CM = Multi-Agency Contract for Miscellaneous Service, … subject to OSC review and approval. Prior to assigning a CM number the lead agency should communicate with all … potential users to ensure that they can accommodate the CM numbering scheme being assigned. Agencies are encouraged …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingState Agencies Bulletin No. 1269
… reporting this information in the New York State Payroll System (PayServ) for tax year 2013. Affected Employees … benefits are taxable income that must be included in the employee’s taxable gross wages. This income is reportable on … is not considered salary for the purposes of computing retirement benefits. Employee’s Paycheck/Advice The new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-useDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… Thomas P. DiNapoli’s report on the State Fiscal Year (SFY) 2026 Enacted Budget and First Quarterly Financial Plans. The … billion since the January release of the Fiscal Year (FY) 2026 Executive Budget Financial Plan, and is attributable to … Gaps and Structural Imbalance According to DOB’s FY 2026 Financial Plan, All Funds disbursements are projected to …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029Nesconset Fire District – Length of Service Awards Program (2014M-317)
… points for responding to calls during their regularly scheduled work hours. Key Recommendation Implement standards … calls and other activities attended during their normally scheduled work hours. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Walworth-Seely Public Library – Board Oversight (2014M-260)
… The Board gave the Director check-signing authority and possession of a Library checkbook, contrary to the … transactions are subject to the same purchasing policies and procedures as all other Library purchases. …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Wall Street Bonuses Rose In 2012
… Comptroller Thomas P. DiNapoli. “Wall Street is still in transition, but it is slowly adjusting to changes in its … banks. The industry is also smaller, with 10 percent fewer jobs in New York City. Regulatory reforms are changing the … industry resumed downsizing. Employment totaled 169,700 jobs as of December 2012 -- 1,000 fewer jobs than one year …
https://www.osc.ny.gov/press/releases/2013/02/wall-street-bonuses-rose-2012Opinion 90-48
… the award of a contract by a school district to a bus company for transportation of students. You state that the bus company has an office and outdoor parking facility near … These residents allege, among other things, that the bus company has violated certain local enactments concerning …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 89-42
… or, with respect to the city of New York, a reputable dealer in such obligations as shall be designated by the … or payment only by such bank or trust company or dealer in obligations upon receipt of written instructions …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Opinion 89-8
… to establishment by school district in Adirondack Park) SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for … to establishment by a school district in Adirondack Park) STATE COMPTROLLER -- Approval by (for establishment of repair reserve fund by school district in Adirondack Park) GENERAL MUNICIPAL LAW, §6-d; Education Law, §3651: A …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 95-17
… consideration) TOWN LAW, §§198, 202, 202-a; MUNICIPAL HOME RULE LAW, §10(1): A town board is without authority to … specifically enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]). It is well settled, however, …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Bus Wait Assessment and Other Performance Indicators
… Authority's (MTA) New York City Transit (Transit) and MTA Bus Company (MTA Bus) provide passenger service on all of their bus routes to … Transportation Authority New York City Transit and MTA Bus Company provide passenger service on all of their bus …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsOther Bulletin No. 73
… Background: The State University Construction Fund’s Board Resolution AD-8 authorizes the 2021-2026 Memorandum … as a one-time, lump sum payment in the amount of $1,500, $3,000, or $4,500. A letter from the General Manager dated … of the LLS direct deposit will be the same as an employee’s regular paycheck. Pay Cycle/PP Type Eligibility Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilPerformance Based Bus Safety Program
… and one critical item inspection each year. Critical item inspections are less intensive and time consuming, and focus … and its buses continue to receive two comprehensive inspections annually. However, carriers whose OOS rate is 25 … as Unacceptable, and their buses receive two comprehensive inspections each year as well as additional reviews of other …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/performance-based-bus-safety-programState Agencies Bulletin No. 1956
… in the PEF or CSEA Certification, Licensure, and Exam Fee Reimbursement Program, or who used Empire Star Public … benefits such as the Certification, Licensure, and Exam Fee Reimbursement are considered taxable income. Effective … Tax Information Certification, Licensure, and Exam Fee Reimbursement is considered a taxable fringe benefit. As …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… totaled $829,784 and $736,394. Key Finding The Village Building Inspector did not take an oath of office and, as … Requests for payment are submitted monthly by voucher. The Building Inspector receives an Internal Revenue Service Form … nearly $73,000 of which was based on fees collected for building permits. Because there is no cap on the amount of …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Cayuga County – County Bridge Maintenance (S9-13-4)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … does not have a written plan for bridge maintenance or replacement. The County does not track maintenance and … Establish a written plan for bridge maintenance and replacement. Record and monitor repairs and maintenance by …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Retirement and Savings Plans Overview – Payroll Manual
… Retirement and Savings Plans Defined Benefit Plans: A defined benefit plan, or traditional pension, is an employer-sponsored retirement plan promising a specific …
https://www.osc.ny.gov/state-agencies/payroll/payroll-manual/retirement-and-savings-plans-overviewUniondale Union Free School District – Audit Follow-Up (2023M-61-F)
… Supervisor did not: Establish written procedures for granting, changing and disabling non-student network user … is composed of five elected members and is responsible for the general management and control of the District’s … and is responsible, along with other administrative staff, for the District’s day-to-day management under the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/26/uniondale-union-free-school-district-audit-follow-2023m-61-fOpinion 92-18
… §§81[1][h], 220[5], 221: A town which provides solid waste disposal facilities as a town-wide function and has enacted … generate solid waste. The fee may be imposed retroactively for a short period of time unless the retroactivity would be … difference between the actual per ton cost of solid waste disposal facilities and the revenue realized by way of …
https://www.osc.ny.gov/legal-opinions/opinion-92-18