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Opinion 88-37
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the city may finance the purchase of five automobiles to be used as police cars by the issuance …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Opinion 90-12
… that bear on the issues discussed in the opinion. COUNTY TREASURER -- Powers and Duties (payment out of money … an attorney, does not apply to court orders submitted to a county treasurer under CPLR 2607 for the payment out of … Whether a county treasurer may pay out court funds upon being served …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 95-16
… of expenses among school districts included therein) WORDS AND PHRASES -- "Last preceding assessment roll" … absent a showing of legislative intent to the contrary, "words of a statute will be interpreted in their ordinary …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Opinion 94-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. TOWNS -- Powers and … of articles by individual members of a board which state the views, opinions or positions of such individuals on …
https://www.osc.ny.gov/legal-opinions/opinion-94-5Opinion 94-4
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … that, with certain exceptions not applicable here, no claim against a town may be paid unless an itemized … stamp (12 Opns St Comp, 1956, p 191). Since there is no requirement in section 118(1) for an original signature, …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 89-48
… for Discharge of Mechanic's Lien". You ask (i) where and how the bonds are to be indexed on your records, (ii) who physically holds the bonds and (iii) whether the bonds can be returned. Pursuant to section 37 of the Lien Law, a … Concerning i where and how the bonds are to be indexed on your records ii who …
https://www.osc.ny.gov/legal-opinions/opinion-89-48State Comptroller DiNapoli Releases Municipal & School Audits
… Free School District – Information Technology (IT) (Putnam County) District officials did not adequately secure the … Misappropriation of Justice Court Cash Collections (Wayne County) The justices and board did not provide adequate … former court clerk was sentenced to serve six months in jail and pay more than $59,000 in restitution. The justices …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsCase Management
… New York City Department for the Aging provided and paid case management services appropriately for eligible seniors. … with certain functional limitations may be eligible for case management to ensure access to appropriate services, … of life. DFTA reported over 39,000 seniors received case management services in City fiscal year 2022. DFTA …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementDiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… The COVID-19 pandemic has caused property tax disparity to worsen in New York City, driving housing costs higher for many, according to a report released today by New York State Comptroller … The COVID19 pandemic has caused property tax disparity to worsen in New York City driving housing costs higher for …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersState Agencies Bulletin No. 170
… Effective Date Immediately. OSC Actions No agency action is required on the Additional Pay panel when an employee has … to cancel the earnings. The end date used by the system is the effective date of the status change. The system does … any type of Workers' Compensation Leave since no end date is required. No agency action is required on the Additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorIX.3.A Establish & Maintain Federal Grants in SFS for Non-Onboarding Agencies - Pre-Award Spending Projects – IX. Federal Grants
… Overview Some NYS agencies do not receive Federal Grant Award Documents (GAD) from the … Some NYS agencies do not receive Federal Grant Award Documents GAD from the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix3a-establish-maintain-federal-grants-sfs-non-onboarding-agencies-pre-award-spending-projectsState Agencies Bulletin No. 1016.1
… used for such critical tasks as direct employee contact, mailing of Form W-2 statements, mailing of paycheck and direct deposit advices, determining … Postal Service (USPS) provides a service that compares the address file of organizations to the latest address reported …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-systemConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… of Conference Travel for Personal Reasons You may allow your employees to extend travel for personal reasons beyond … the traveling employee or the extra traveler. If the room rate is higher than it would have been if the employee was … alone (i.e., upgrading from a $128 single-occupancy room rate to a $168 double-occupancy room rate), the employee may …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesSelected Performance Measures
… Objectives To determine whether the Metropolitan Transportation … are accurate and consistent. In addition, we sought to determine whether the MTA uses relevant metrics to measure … To determine whether the Metropolitan Transportation …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresComptroller DiNapoli Releases Municipal Audits
… office completed an audit of the Town of Berlin , Dunham Public Library , Town of Galen , Town of Huron , Town of Inlet , Village of Johnson City , Lake Ronkonkoma Fire District , Town of Louisville , Town of Princetown and the … and record keeping were not adequately segregated. Dunham Public Library – Claims Processing (Oneida County) The board …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… reserves. In addition, the board transferred unavailable funds to its capital reserves, and expended funds from … and reliable accounting records. Rockland County – Sale of Estate Real Property The Office of Public Administrator (PA) guidelines regarding the sale of estate real property state that the PA shall determine fair …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsXI.5 Purchase Authorizations – XI. Procurement and Contract Management
… agency awards a term contract that allows for the purchase of commodities on an as-needed basis, the contract should be established as … This section provides information related to Office of the State Comptroller (OSC) funds reservation requirements … agency awards a term contract that allows for the purchase of commodities on an asneeded basis the contract should be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsDiNapoli Op-Ed: Act on Proposal to Help State & Local Governments Pay for Retiree Health Care
… to do the right thing and set aside some money lack the legal mechanism to pre-fund these benefits. This needs to … invest this money, ultimately lowering costs over the long term. There would be no limit on how much or how little a … trust fund for New York can be part of a sensible long term strategy for fiscal stability. Lawmakers should act now. …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-op-ed-act-proposal-help-state-local-governments-pay-retiree-health-careIX.12.R Major Federal Programs Subject to CMIA Agreement – IX. Federal Grants
… to Subpart A (interest calculations) of the Treasury-State Agreement (FY TSA 2024) that governs the State’s cash management of Federal funds. Federal Funds – … threshold is $345,891,055 , which was calculated based on data contained in the State’s Single Audit for the fiscal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12r-major-federal-programs-subject-cmia-agreement-sfy-2019-20State Agencies Bulletin No. 2292
… Maintenance Allowance. Affected Employees: All employees in the Division of Military and Naval Affairs – BU47 who meet … Uniform Maintenance Allowance may be processed beginning in Administration Pay Period 18L, paychecks dated 12/18/2024. Eligibility Criteria: Employees in Bargaining Unit 47 on 10/01/2024 are eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2292-2024-uniform-maintenance-allowance-employees-division-military-and