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Opinion 97-11
… amended by chapter 813 of the Laws of 1987, provides for a system of annual financial disclosure by localities. Insofar …
https://www.osc.ny.gov/legal-opinions/opinion-97-11XIV.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 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-88-65Opinion 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payroll or other claim for compensation of town officers and employees is a prerequisite to the payment of … may not be superseded by local law.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 98-21
… to perform the function on its own ( id .). In the instant case, section 122-b(1) of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Opinion 89-22
… This opinion represents the views of the Office of the State Comptroller at the time it was … of its existence (see Friedman v State , 67 NY2d 271, 502 NYS 2d 669, 493 NE2d 893 [1986]; Harris v Village of East …
https://www.osc.ny.gov/legal-opinions/opinion-89-22State Agencies Bulletin No. 1570
… the following: Code Description 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1570-april-2017-managementconfidential-mc-salary-increaseOpinion 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-2010-4Opinion 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-98-10DiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… Budget (as amended by Gov.) Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerPayroll Improvement Project Bulletin No. PIP-007
… to provide agencies with information about changes to the Direct Deposit Record and the steps needed to enact these changes, including processing Form AC3346 (Direct Deposit Conversion Election), using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modificationsOpinion 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-96-19Opinion 2005-9
… This opinion represents the views of the Office of the State … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- … component school district (see Decision No. 13,534, 35 Ed Dept Rep 257). 3 Although the term of office of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … did not post information they were required to include on the district’s website. … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Selected Controls Over the Property Tax Assessment Process
… Purpose To determine if the New York City Department of Finance has sufficient controls to ensure the accurate determination of property tax … under the law. The class of the property determines how property value is assessed. For Tax Class (TC) 2 …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processDiNapoli: Too Many New Yorkers Still Without High-Speed Broadband Access
… especially vital for businesses, remote workers, online education and health care appointments, but Empire State … (ESD) New NY Broadband Program has fallen short of its mission to bring universal broadband access to New … the program took years longer than promised and supplied many communities with slow, satellite-based internet that is …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-too-many-new-yorkers-still-without-high-speed-broadband-accessCounty Medicaid Costs
… Across the State, growing Medicaid costs continue to place significant pressure on local fiscal conditions. … already seeking or receiving State legislative approval to increase their sales tax rates to 4 percent or more, and some dangerously close to …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costs