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Opinion 96-4
… a thirty year period for general village purposes. This is in reply to your request for our opinion concerning the … a statement of the estimated cash balance. The requirement is in accord with the strong policy of the law to require a … This is in reply to your request for our opinion concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 99-2
… purchase contracts involving expenditures in excess of $10,000 and all contracts for public work involving … of the salt storage shed (compare Highway Law, §10-c[4][e] and Transportation, Economic Development and …
https://www.osc.ny.gov/legal-opinions/opinion-99-2State Agencies Bulletin No. 2080
… Purpose The purpose of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign for … a copy of the authorization card. SEFA Continuous Giving is a donation without an end date. Beginning in 2023, SEFA … The purpose of this bulletin is to provide instructions for processing payroll deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2080-2023-state-employees-federated-appeal-sefa-campaignState Agencies Bulletin No. 1698
… new Time Entry earnings codes to be used for reimbursement of employees’ qualified moving expenses and to provide … law, qualified employees could deduct the reasonable costs of moving expenses. The Federal Tax Cuts and Jobs Act signed … through December 31, 2025. As a result, the reimbursement of moving expenses must now be included in an employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1698-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseOpinion 89-62
… nominating petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, §176(7): A qualified voter is not … petitions for fire district office but is silent as to the nature of these requirements, we believe that they could include, among other things, a prohibition against the signing by a qualified voter of multiple …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 88-45
… or statutory amendments that bear on the issues discussed in the opinion. CAPITAL IMPROVEMENTS -- Financing of (bank … draw against the entire amount of the line all at once or in increments. Interest would be payable monthly and the … relate to the issuance of capital notes. You ask whether, in our opinion, the proposed program is legal. The Local …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 91-56
… (as including accounts payable and contractual obligations for purposes of termination of a public authority) PUBLIC … Lakes Solid Waste Management Authority (the Authority) is generally governed by title 30 of the Public Authorities … , accounts payable and contractual obligations. December 26, 1991 Catherine A. Foerster, Esq., Attorney Western Finger …
https://www.osc.ny.gov/legal-opinions/opinion-91-56State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Bellmore Union Free School District , … year. The board overestimated expenditures by an average of $4.4 million per year from 2012-13 through 2014-15. In … in all three years reviewed, the district did not use any of the fund balance appropriated to finance operations. …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources
… New York State Comptroller Thomas P. DiNapoli released the following statement regarding the arrest of Terry Williams for alleged theft of fuel from the Town of … following an investigation by DiNapoli’s office and the New York State Police. "Mr. Williams allegedly abused his …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-statement-greenville-arrest-alleged-theft-taxpayer-funded-resourcesNYC Budget Benefiting From Strong Tax Collections
… for the fiscal year ending June 30, 2018, resulting from reductions in unneeded reserves in the current year, higher than expected tax collections and benefits from the citywide savings program, according to a report … but the shortfall was offset by higher revenue from tax audits and other sources. Personal income tax …
https://www.osc.ny.gov/press/releases/2018/06/nyc-budget-benefiting-strong-tax-collectionsComptroller DiNapoli Releases School District Audits
… criminal history background checks on nine out of 157 employees tested. Hornell City School District – … unplanned operating surpluses totaling $4,652,365 instead of planned deficits. Due to the unplanned operating … account to disburse funds. Officials also allowed payment of utilities totaling $60,641 and administrative fees …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0Opinion 94-18
… in the opinion. VILLAGES -- Powers and Duties (conveyance for nominal consideration to private not-for-profit … or for nominal consideration. You ask whether it is necessary for the members of a village volunteer fire … no further action by members of the fire companies is necessary to establish a separately incorporated fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 90-13
… HIGHWAYS -- Utilities (municipal sewer project connected with reconstruction of State highway) SEWERS AND SEWER … request and expense of a village, to install sewer pipe for a village sewer project in conjunction with a DOT road … reply to your letter concerning installation of sewer pipe for a village sewer project in conjunction with a planned New …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Opinion 2007-7
… contact at the grocery store or in the gym, whether at night or on the weekend. In each of these situations, the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Opinion 92-21
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … MUNICIPAL LAW, §99-l: When a town or village justice court reports the mass dismissal of numerous pending cases … is not entitled to receive a fee under this section for each individual case. You have asked if towns and …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Opinion 93-22
… Court Fund reported bail forfeiture in the amount of $200 for a particular defendant. The justice, by letter, … erroneously reported bail forfeiture in the amount of $200 for a particular defendant …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Update Your Contact Information
… Also, USPS will only forward mail to your new address for a limited time—generally, 12 months. To ensure you … date in the Change As Of field. Get Email Notifications for Important Documents You can also use Retirement Online to choose email as your delivery preference for correspondence and other important documents. When you …
https://www.osc.ny.gov/retirement/update-your-contact-informationMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the District’s financial operations for the period January 1, 2011, to August 31, 2012. Background The District is a district … the Treasurer processes and pays certain claims prior to the Board’s audit. District officials passed a resolution …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… Park Central School District Financial Management and Payroll 2018M89 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollAnnual Financial Report Filing Deadlines
… for all counties, cities, towns and villages. Class of Local Government Filing Deadline Extension to Filing … OSC from the municipal chief fiscal officer before the end of original filing period. Villages: Population 5,000 - … OSC from the municipal chief fiscal officer before the end of original filing period. Villages: Population < 5,000 Fire …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlines