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Opinion 2004-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … opinion. LOCAL LAWS -- Taxes and Assessments (inclusion of delinquent water rents of outside users on tax roll) REAL … Whether a village may utilize the tax levy procedures for the enforcement of delinquent …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7State Agencies Bulletin No. 2392
… date may receive the 2025 payment upon the return from leave. The payment amount is based on the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2392-2025-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 2280
… date may receive the 2024 payment upon the return from leave. The payment amount is based on the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2280-2024-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 2281
… payroll within one year from 11/06/2024; the transaction should be submitted in the pay period the return from leave … advice based on information for that check date. Agencies should verify the employee’s mailing address is up to date. … employees who are now deceased should be submitted as a stop payment request with a reason of Exchange in PayServ. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2281-2024-clothing-allowance-certain-agency-police-service-unit-apsuState Agencies Bulletin No. 2394
… payroll within one year from 11/05/2025; the transaction should be submitted in the pay period the return from leave … advice based on information for that check date. Agencies should verify the employee’s mailing address is up to date. … employees who are now deceased should be submitted as a stop payment request with a reason of Exchange in PayServ. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2394-2025-clothing-allowance-certain-agency-police-service-unit-apsuState Agencies Bulletin No. 2408
… instructions to agencies for entering the new Retention Bonus payment for eligible employees at DOCCS. Affected … M/C Correction Captains, a one-time lump sum Retention Bonus has been approved as follows: Eligible Years of Service … 25-29 Years $1,000.00 30+ Years $5,000.00 The Retention Bonus is not pensionable but must be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2408-new-retention-bonus-eligible-employees-department-corrections-andAudit Committee Charter Guidance and Template
… of the audit committee charter. Audit Committee Charter Template All italicized sample wording represents statutory … Audit Committee Charter Guidance and Template …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateTown of Hanover – Procurement (2025M-58)
… [read complete report – pdf] Audit Objective Did the Town of Hanover (Town) Town Board (Board) use a … seek competition when procuring professional services. Of the 67 professional service providers that were paid … The Board did not always seek competition when procuring …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58West Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… [read complete report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) Treasurer properly … Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire department treasurer must properly … Did the West Henrietta Fire Department Inc Department Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… funds? Audit Period January 1, 2023 – September 22, 2025 Understanding the Audit Area A fire department treasurer … correct dates or amounts in the computerized accounting software. Record 104 disbursements totaling $22,062 with … revenues and expenditures of foreign fire insurance (FFI) tax proceeds with the New York State Office of the State …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122Primary Hall Preparatory Charter School – Debit Cards (2024M-159)
… the Primary Hall Preparatory Charter School (School) debit card charges were properly approved, adequately … supported and for School purposes. Key Findings Certain debit card purchases were not properly approved or adequately … use may not be readily detected. We reviewed 186 debit card purchases totaling $170,941; 138 totaling $130,295 …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159Opinion 95-28
… or other officer of the local government, and not required for immediate expenditure, in obligations of the United … letter of credit issued by a FHLB, offered as security for a financial institution's promise to pay the town under … of credit, the issuing bank must honor a draft or demand for payment that complies with the conditions specified in …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Oversight of Dam Safety
… other infrastructure systems, such as roads, bridges, and water systems. Dam failures are most likely to happen due to … dam owners’ and DEC’s responsibilities for several areas, such as permitting, construction, maintenance, … to DEC for review, including an Emergency Action Plan (Emergency Plan), Annual Certification, and Engineering …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyOpinion 88-31
… MUNICIPAL LAW, §99-m: A county treasurer is not required to refund the fee prescribed in section 99-m of the General … charged. You ask whether a county treasurer is required to refund the fee prescribed in section 99-m of the General … the General Municipal Law provides that: "When, pursuant to the provisions of title P of the criminal procedure law …
https://www.osc.ny.gov/legal-opinions/opinion-88-31Opinion 88-12
… MUNICIPAL COOPERATION -- Refuse and Garbage (joint refuse collection services) -- Competitive Bidding (need for where … provides a service to another) REFUSE AND GARBAGE -- Collection of (municipal cooperation agreement for services) … VILLAGE LAW, §4-412: A village may provide for refuse collection services on a cooperative basis either by jointly …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Opinion 88-1
… authorizing) REAL PROPERTY -- Conveyances Generally (of village parking lot) -- Gifts (of parking lot to U.S. Postal … purposes of this section. GENERAL MUNICIPAL LAW, §72-h; VILLAGE LAW, §1-102(2): It appears that a village should obtain special legislation prior to conveying …
https://www.osc.ny.gov/legal-opinions/opinion-88-1DiNapoli Releases May State Cash Report
… today by State Comptroller Thomas P. DiNapoli. "The state's tax revenues did not make up ground in May and are still more than $1 billion lower than … website called Open Book New York ( www.openbooknewyork.com ). …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-releases-may-state-cash-reportComptroller DiNapoli Statement on Earth Day 2016
… mitigate climate change and help save the planet. “Today is an historic day, as leaders from around the world … the companies in which the Fund invests. Currently, he is asking ExxonMobil to explain how it can adjust its … of the New York State Environmental Protection and Spill Compensation Fund — the Oil Spill Fund — to ensure that …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-statement-earth-day-2016Opinion 91-45
… pursuant to agreement between the town board and highway superintendent) -- Repairs (performance pursuant to agreement between town board and highway superintendent) SUPERINTENDENT OF HIGHWAYS -- Powers … of additional duties - drainage improvements); (highway repairs and improvements subject to agreement with …
https://www.osc.ny.gov/legal-opinions/opinion-91-45State Agencies Bulletin No. 1949.5
… Earnings Codes: Title Job Code Title Code Youth Div Aide 2 007524 8261202 Youth Div Aide 3* 007525 8261303 Youth Div Aide 4* 007526 8261400 Youth Counselor 1 018514 8175000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19495-pilot-program-establishing-temporary-overtime-rate-employees-certain