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Opinion 2006-1
… to certify as prerequisite to payment) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (payment of prior to completion … payroll or other claim for compensation of town officers and employees is a prerequisite to the payment of … may not be superseded by local law. This is in reply to your letter asking whether a town may pay an employee on the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 88-65
Concerning to whom a town collecting officer must provide a tax receipt when taxes are paid from a mortgage escrow account
https://www.osc.ny.gov/legal-opinions/opinion-88-65XIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… agency must obtain authorization from the OSC Bureau of State Accounting Operations Cash Management Unit (BSAO CMU) … initial balance; Estimated maximum balance anticipated on both a short-term and a long-term basis; A description of … until disbursed", or "the cash will be transferred to the State Treasury"; Address of the office making deposits and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsState Agencies Bulletin No. 2004
… extended by mutual agreement of the parties. The overtime factor used by the New York State Payroll System (PayServ) … as applicable Agencies must use the overtime factor of .00120 in the calculation when submitting any … Earnings Code OTO and a calculation using the overtime factor of .00072, the agency must calculate the correct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2004-pilot-program-establishing-temporary-overtime-rate-overtime-eligibleState Agencies Bulletin No. 1999
… extended by mutual agreement of the parties. The overtime factor used by the New York State Payroll System (PayServ) … as applicable Agencies must use the overtime factor of .00120 in the calculation when submitting any … Earnings Code OTO and a calculation using the overtime factor of .00072, the agency must calculate the correct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1999-pilot-program-establishing-temporary-overtime-rate-employees-certainOpinion 2010-4
… cover instances or periods of time when the fire district's service may not be readily available. In neither situation, … ambulance companies to receive "back-up" services ( see New York State Assembly Mem in Support of Legislation, Budget …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Halfmoon Town Supervisor Sentenced To 12 Months In Prison
… today to one year and one day in prison as a result of her convictions for extortion and making a false … positions as Town Supervisor and member of the Saratoga County Board of Supervisors to lobby for the legalization of … in our leaders. The FBI stands determined with our law enforcement partners to investigate those who would further …
https://www.osc.ny.gov/press/releases/2015/12/halfmoon-town-supervisor-sentenced-12-months-prisonOpinion 95-31
… police chief must be fixed at an amount at least equal to that which the prior chief would have received had he or she not declined to receive increases pursuant to General Municipal Law, §207-m. This is in response to your …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 92-4
… cost is reasonable in relation to the benefits received by the district. You ask whether a fire district may expend … Fire districts have those powers expressly granted by statute and those powers necessarily implied therefrom … has implied authority to purchase equipment for use by its volunteer firefighters in connection with physical …
https://www.osc.ny.gov/legal-opinions/opinion-92-4State Comptroller DiNapoli Releases School Audits
… period. Livonia Central School District – Software Management (Livingston County) The district should manage its … and up-to-date. Panama Central School District – Financial Management (Chautauqua County) From 2013-14 through 2015-16, … points. Williamsville Central School District – Financial Management (Erie County) The board and district officials did …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsNY Common Retirement Fund Announces New Measures to Protect State Pension Fund From Climate Risk and Invest in Climate Solutions
… will restrict its investments in eight integrated oil and gas companies, including Exxon Mobil Corp., after a … of the companies’ readiness to transition to a low-carbon economy, State Comptroller Thomas P. DiNapoli, trustee of the … clean energy generation, energy storage, resource efficiency, and green infrastructure across all asset …
https://www.osc.ny.gov/press/releases/2024/02/ny-common-retirement-fund-announces-new-measures-protect-state-pension-fund-climate-risk-and-investDiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off
… have been shortchanged because the state continues to use money in the Dedicated Highway and Bridge Trust Fund (DHBTF) … “New York is at a crossroads. Far too little of the money set aside to build or repair roads and bridges is being … “It is time for New York to change direction and use the money in the Dedicated Highway and Bridge Trust Fund for …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-offComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … which is administered pursuant to a contract with the New York Apple Association. Department of Health: Medicaid …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsDiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… The Kartway was in operation from 2017 to 2022 and run by Chris Emmons, his family members and others. Proceeds from … to go toward track operation and maintenance. An audit by DiNapoli’s office found discrepancies in the Kartway bank … 2020, Chris Emmons kept registration fees for himself and by mid-2021 had completely stopped depositing any revenue …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsState Comptroller DiNapoli Releases Municipal Audits
… Industrial Development Agency (RCIDA) – Payments in Lieu of Taxes (2021M-74) Officials did not ensure all PILOT … were properly billed, collected and distributed. Sixteen of the 62 bills reviewed were inaccurate because the county’s director of real property tax either used incorrect assessment values …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsOther Bulletin No. 37
… Purpose To inform the State University Construction Fund of OSC’s automatic … Grade on the Position Data page (based on the NYS Position Number) is equal to 600 and a value exists in both the … employee remains in an eligible position. Calculating the New Compensation Rate The salary on each inserted row will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-37-april-2017-state-university-construction-fund-scfThe Transportation and Warehousing Sector in New York City
… who had accumulated significant debt and were not able to pay off their taxi medallion. 15 Recently, Uber reached an …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityOpinion 98-10
… and maintenance of village streets); (source of revenues to fund town services on village streets) STREETS AND … §10(1): A town may not raise town taxes within a village to generate revenues to reimburse the town for the cost of … scheme in the field of highway funding, including how towns are to budget and raise money for highway …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 96-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … discussed in the opinion. LIBRARIES -- Taxes (authority of village to charge library district with proportionate share … the village ( cf . Crandall Public Library v City of Glens Falls , ____ AD2d ____, 629 NYS2d 100, holding certain …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 96-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … joint indebtedness with each other to finance the project (NY Const, art VIII, §1: Local Finance Law, §15.00[b]). … …
https://www.osc.ny.gov/legal-opinions/opinion-96-19