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Opinion 90-17
… in the next succeeding assessment of town taxes. This is in reply to your inquiry relating to the use of surplus … without consideration, to the town in which the district is located. You ask whether surplus moneys of the fire … for the surplus moneys of the district. Consequently, it is our opinion that those moneys must be distributed as …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Local Governments Should Improve Accessibility for New Yorkers
… such as installing accessible signs, adjusting the closing speed of doors, and other low-cost improvements. …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersOpinion 2004-9
… (see 10[C] NYCRR 400.4), to enter into contracts and make arrangements among themselves and among "nutrition programs … goods, supplies and services under joint contracts and arrangements entered into pursuant to" Public Health Law … local government funding" to enter into joint contracts or arrangements under that section, was added (L 1992, ch 732). …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 2006-3
… franchise agreement with a cable television company, which is only operative in the unincorporated area of the town, are … franchise agreement with a cable television company, which is only operative in the unincorporated area of the town, are … the granting of a franchise to a cable television company is in the nature of a part-town activity, the franchise fees …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Contact Us
… Comptroller Office of Unclaimed Funds 110 State Street Albany, New York 12236 All reports and related remittances … By providing your email address, mobile and/or fax number you agree that we may correspond with you using … rates may apply based on your plan with your mobile phone center. …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-usOpinion 89-30
… organization for use in the organization's bus. The bus is used to provide transportation to senior citizens of the … property for proper town purposes. Therefore, since there is no statutory authority for a town to engage in the sale of … this Office has expressed the opinion that a town is generally without authority to purchase gasoline for …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Opinion 88-41
… the presentation of such programs with town property. This is in response to your letter concerning the expenditure of … for any of the purposes authorized by law...." It is well settled that, absent express statutory authority, … 2 McQuillin, Municipal Corporations, §10.39). However, it is also well settled that, subject to applicable civil …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 93-16
… credit under a service award program for responding to fire alarms during their "regularly assigned work periods". … a volunteer firefighter to take time off to respond to fire alarms does not alter the periods when, in fact, the … credit under a service award program for responding to fire alarms during their "regularly assigned work periods". …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 99-8
… TOWN LAW, §§30(1), 63, 64(11-b), 116(13); MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(9-a); PUBLIC OFFICERS LAW, … may initiate such a subscription service pursuant to its home rule authority. Municipal Home Rule Law, §10(1)(i) authorizes local governments to …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Contribution Rates – Employer Contributions and Rates
… Contribution rates are issued by system and broken down by tier and retirement plan: Employer Contribution Rates for ERS Retirement Plans Employer Contribution Rates for PFRS Retirement Plans One of NYSLRS’ funding … Contribution rates used to calculate annual employer contributions are …
https://www.osc.ny.gov/retirement/employers/contributions/contribution-ratesAudits
… and local governments to ensure that they use taxpayer money effectively and efficiently to promote the common good. … audits State and local governments to ensure taxpayer money is used effectively and efficiently to promote the …
https://www.osc.ny.gov/state-agencies/auditsAdvisory Council for the Retirement System
… Troopers PBA Melinda Person President NYS United Teachers Christopher Summers President NYSCOPBA Raymond Santander …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemXI.12.A Toll-Free Services – XI. Procurement and Contract Management
… purchase. Regardless of the contracting method used, it is important for agencies to be diligent in ensuring charges … errors and/or unauthorized taxes and surcharges. It is equally important for agencies to maintain complete and … and, instead, utilizing the CTS contract. If there is no current contract in place, convert existing toll-free …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… This section provides Business Units with guidance on how to process payments to a vendor in foreign currency using the Statewide Financial … currencies. In the event that a vendor requires checks to be paid in a foreign currency, the Business Unit must … This section provides Business Units with guidance on how to process payments to a vendor in foreign currency using the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyXII.6.A Paying Another State Agency – XII. Expenditures
… payment, Business Units must identify if the billing is from an SFS Online or a Legacy System Business Unit. The … between one another. The Billing Business Unit is the agency supplying the good or service and the Customer Business Unit is the agency paying for the good or service. If the Customer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyTotal Spending – 2023 Financial Condition Report
… Spending generally reflects the State’s program priorities. Comparing spending to revenue provides an indication of the State’s ability to support continuing programs. State spending, …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingEnglish Language Learners Programs
… whether school districts are providing services to English Language Learners as required. The audit covered the … achievement gap between students learning the English language and their English-proficient peers, as demonstrated through lower test … whether school districts are providing services to English Language Learners as required …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… for performing detailed reviews of rejected encounter claim data. As a result, DOH did not include these claims in its rebate process. The most common encounter claim rejection reason identified was that the encounter … enrollment with the MCO that submitted the encounter claim (often due to the untimeliness of recipient enrollment …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesState Agencies Bulletin No. 2136
… of this bulletin is to notify agencies of a new earnings code that will be used to correct employee tax balances. Affected Employees: All … the employees taxable gross, a one-time use, earnings code has been created to increase the employees taxable gross … of this bulletin is to notify agencies of a new earnings code that will be used to correct employee tax balances …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsAdvanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… Compliance With the Reimbursable Cost Manual (2016-S-95) Building Blocks Developmental Preschool, Inc.: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manual