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Opinion 90-19
… letter concerning the relationship between a village and its fire department. You ask us to review and comment on the … not involve the rights and obligations of the village and its officers. We will, however, discuss in general the … each fire company is also authorized and required to have its own officers by virtue of its status as a separate …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Opinion 96-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Beach Erosion Control Districts (increase or improvement of facilities) -- Increase or Improvement of Facilities … Whether the procedures of Town Law 202b authorize the replenishment of sand and the …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Comptroller Dinapoli and A.G. Schneiderman Announce Arrests in Public Corruption Case Involving Developer Who Allegedly Laundered Campaign Contributions to Former Halfmoon Supervisor
… Fogarty of Latham, and Nicholas M. DiNova, Jr. of Halfmoon for their roles in an alleged scheme to circumvent campaign … prosecuted by Attorney General Schneiderman’s office, is the product of a joint investigation with the Federal … corruption undermines faith in government, and that is why I have made cracking down on public corruption a top …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrests-public-corruption-case-involving-developerDiNapoli: Medicaid Redesign Presents Opportunities and Risks
… through 2013. Total enrollment is expected to exceed 6.4 million by state fiscal year (SFY) 2016-17, and … years, particularly among lower-cost children and working age adults, spending per Department of Health (DOH) Medicaid …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-medicaid-redesign-presents-opportunities-and-risksComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Bellmore-Merrick Central High School District , … years 2012-13 through 2014-15 that appropriated a total of $17.4 million in fund balance and $7 million in reserve … by $21.3 million over the three-year period, most of the appropriated fund balance was not used. As a result, …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… of the State Finance Law generally sets forth the basis for recognizing an appropriated loan receivable. Process and … sales taxes and other taxes. The accounting treatment for recording and disclosing uncollected tax revenues is … lease contracts the State has entered into. The accounting for revenue leases is included in Section 4.O – Intangible …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsOpinion 92-1
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Retained Percentages … (collection of interest on securities deposited in lieu of); (mandatory nature of withdrawal provisions); … of appropriate securities); (submission of securities in excess of amount to be withdrawn); (substitution of …
https://www.osc.ny.gov/legal-opinions/opinion-92-1XII.6.I Paying a Non-State Employee – XII. Expenditures
… to the State. Paying non-employee travel Paying expenses for employment interviews Paying expenses of non-salaried … the Business Unit must determine whether the worker is an employee or an independent contractor. Misclassifying a … of actual expenses incurred in the performance of their official duties. For overnight travel, non-salaried Public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeTerms of Service
… time without notice. The most current version of the TOS is accessible by clicking the link at the bottom of every … User” shall mean a User enrolling on the Services solely for his/her own personal use. It may include Members and … person or entity, including, but not limited to, an OSC official, forum leader, guide or host, any business or …
https://www.osc.ny.gov/online-services/terms-serviceOpinion 88-6
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority of … contributions by participating employees. The agreement with the bank provides that the town will pay all fees under …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 92-52
… COOPERATION -- Municipal Funds (joint investments with public authorities) MUNICIPAL FUNDS -- Deposits and … Neck North may not enter into a cooperative agreement for the joint investment of its funds with the funds of other … of Great Neck North may participate in a cooperative plan for the joint investment of its funds with the funds of other …
https://www.osc.ny.gov/legal-opinions/opinion-92-52DiNapoli Releases Analysis of SFY 2024-25 State Budget
… new funding and policy changes to spur the creation of much needed housing, but the state’s financial outlook … 2024-25 are projected to total $227.2 billion, a decline of $7.3 billion, or 3.1%, from the prior year. The decrease … revenue fund receipts, as well as the expected depletion of funds from the federal American Rescue Plan. In addition, …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetState Comptroller DiNapoli Releases Municipal & School Audits
… account and unauthorized use may not be readily detected. Of the 186 debit card purchases totaling $170,941 that … charges were for a valid school purpose. In addition, none of the 186 purchases had evidence of preapproval by the executive director or the board …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 1217.1
… Affected Employees: Employees eligible for a payment of salary pursuant to a Court Order, Award or a Settlement … or (2) an arbitrator or other entity (e.g., the Office of Employee Relations) authorized under a collective … bargaining agreement to direct such payment. An example of an administrative agency that has authority to direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/12171-new-requirements-and-procedures-processing-salary-payments-pursuantOpinion 88-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … participants are authorized to invest. The fiscal officer of a participating school district or municipality may be …
https://www.osc.ny.gov/legal-opinions/opinion-88-46State Agencies Bulletin No. 1217
… Affected Employees Employees eligible for a payment of salary pursuant to a Court Order, Award or a Settlement … an arbitrator or other entity (e.g., the Governor’s Office of Employee Relations) authorized under a collective … bargaining agreement to direct such payment. An example of an administrative agency that has authority to direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1217-new-requirements-and-procedures-processing-salary-payments-pursuantForms and Templates
… on Tax Anticipation Notes to be Purchased [pdf] Model Custodial Agreement for Use with Collateral Pools [pdf] Model Code of Ethics for Local Governments [docx] Model Code of Ethics for Fire Districts [docx] Model RFP for …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesFire Prevention, Safety and Control
… for People With Developmental Disabilities (Office) was in compliance with applicable fire prevention, safety and … it serves. Background The Office provides services in both institutional and residential settings across the … with developmental disabilities. On March 21, 2009, a fire in one of the residences resulted in the death of four …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlValley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… Purpose of Audit The purpose of our audit was to review the procedures used by the … Union Free School District is located in the Village of Valley Stream, Nassau County. The District, which operates … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204