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Opinion 89-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Audit (necessity to pre-audit claims for compensation of village officers and employees) VILLAGE BOARD -- Powers …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Cost-Saving Ideas: Reviewing Your Revenue Collection Process
… receipt collection system may get revenue into its bank account more quickly. Start by evaluating the costs and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processOpinion 91-30
… board member who is employed as a sales representative for a corporation which holds State and county contracts and whose duties as sales representative … without competitive bidding, to purchase materials, equipment and supplies under State contracts through the New …
https://www.osc.ny.gov/legal-opinions/opinion-91-30State Comptroller DiNapoli: $360M Needed to Repair Local Dams
… Municipalities across New York are facing an estimated $360 million price tag to fix … safety, according to a report issued today by New York State Comptroller Thomas P. DiNapoli. The report showed that …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsPerformance of the Excelsior Jobs Program
… firms that were issued a Certificate of Tax Credit met the eligibility requirements for job growth and investments in their formal agreement before receiving tax credits. The … The Excelsior Jobs Program (Program), established in Chapter 59 of the Laws of 2010, provides refundable tax …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programOpinion 89-45
Whether a town may pay an attorney employed as counsel to the zoning board of appeals a fixed annual amount for certain specified services plus an hourly fee for services in connection with defending proceedings commenced under Article 78 of the Civil Practice Law and Rules CPLR
https://www.osc.ny.gov/legal-opinions/opinion-89-45Town of Ripley – Town Clerk Collections (2024M-139)
… Determine whether the Town of Ripley (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and … Our audit determined that the Clerk did not: Deposit 2023 tax collections totaling approximately $882,000 within … totaling approximately $34,000. Accurately record the form of payment (cash or check) for 503 non-real property tax …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Opinion 90-46
… the issues discussed in the opinion. COUNTY CLERK -- Fees (refund by State of county's portion of index fees) FEES -- Court Fees (refund by State of county's portion of index fees) CIVIL …
https://www.osc.ny.gov/legal-opinions/opinion-90-46State Agencies Bulletin No. P-985
1998 PS&T Longevity Lump Sum Payment
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-985.pdfLGS Increment Codes for Payment Withholds
LGS Increment Codes for Payment Withholds
https://www.osc.ny.gov/files/state-agencies/pdf/2313-LGS-Increment-Codes-for-Payment-Withholds-Attachment.pdfLGS Increment Codes for Payment Withholds
LGS Increment Codes for Payment Withholds
https://www.osc.ny.gov/files/state-agencies/pdf/2329.1-LGS-Increment-Codes-for-Payment-Withholds-Attachment.pdfState Contract and Payment Actions in October
… to Carter, Conboy, Case, Blackmore, Maloney & Laird, PC to administer the appeals process pursuant to the Assembly … million to HNTB New York Engineering and Architecture, PC for engineering services for the New NY Bridge Project. …
https://www.osc.ny.gov/press/releases/2018/12/state-contract-and-payment-actions-octoberState Contract and Payment Actions in June
… payments. More information on these contracts and payments is available at Open Book New York . Major Contracts Approved …
https://www.osc.ny.gov/press/releases/2022/07/state-contract-and-payment-actions-juneOpinion 89-18
… This opinion represents the views of the Office of the State Comptroller at the time … training materials and shall be responsible for all other costs incurred by them in connection with such training. … the provisions of Real Property Tax Law, §318, however, do we find authority for the town to reimburse assessors for …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Opinion 2003-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … of the General Municipal Law provides, in part, that "[a]ny service awards provided to an active volunteer firefighter …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… Determine whether the Board provided adequate oversight of District financial operations. Key Findings We tested 75 of 480 disbursements made during our audit period, totaling … The Board did not contract for an independent audit of its 2017 records as required by law. Certain Treasury …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Archived: Legislative Session 2017–2018
… contract oversight, requiring public authorities to comply with the state finance law relating to procurements, prohibiting certain third party contracts, authorizing the state comptroller to oversee certain contracts of the Research Foundation of …
https://www.osc.ny.gov/legislation/archived-legislative-session-2017-2018IX.8 Federal Grant Refunds – IX. Federal Grants
… the State's Treasury pursuant to §121 of the State Finance Law. Such amounts are to be credited to the fund from which the original payment was made. Since all federal fund payments are charged …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refundsModel Code of Ethics for Local Governments - Frequently Asked Questions
… provisions with respect to: disclosure of interest in legislation before a local governing body; holding of … The Model Code defines "relative" to include a specified list of persons having a family relationship with a municipal … ethics? Yes. Although this Model Code includes a specified list of individuals defined as "relatives," each municipality …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsVII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… Agencies must forward all checks, money orders, etc. and a printout of the SFS Regular Deposit screen, showing … of the cash deposit and a justification as to why there is no alternative. Cash deposits received by Treasury without … printout together, or in the case of multiple checks, to fold the printout around the checks. Multiple deposits can be …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirements