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Opinion 90-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-51State Police Bulletin No. SP-129
… Questions about payment processing may be directed to the Payroll Audit mailbox. … To notify the Division of State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-129-2010-state-police-hazardous-duty-payOpinion 94-22
… be expended for improvements, maintenance and operation; a list of benefited properties; and a statement of the method … separately accounted for in the books and records of the municipality ... These funds may be paid out for district … of the law relating to the letting of contracts by the municipality. It is clear from section 980-l that district …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Opinion 89-14
… or school district. We expressed the view in 1982 Opns St Comp No. 82-120, p 149 that since section 986(1) entitles a … envelopes with their tax payments (see also 28 Opns St Comp, 1972, p 167). There have been no amendments to section … general statutory authority for municipalities to solicit from taxpayers gifts or donations to cover town expenses for …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… for appropriate purposes and audited and approved before payment. Key Findings District officials did not: Seek … process in accordance with New York State Education Law, Section 1709. … Determine whether purchases were in … for appropriate purposes and audited and approved before payment …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditOpinion 88-7
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES - Proceeds (use of surplus … service for purposes of a town improvement district and current assessments also have been raised and appropriated … in the case of counties, cities other than the City of New York, villages and city school districts, General …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Brighton Central School District – Separation Payments (2016M-119)
… auditor did not review or approve any of the separation payment calculations before payment was made. Key Recommendations Direct the District’s … and take whatever action is appropriate within the law to recover those funds. Develop and adopt written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… the correct chartfields and account on a General Ledger Journal Entry. Reporting A summary of ALR annual activity is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesState Agencies Bulletin No. 703
… Purpose To provide instructions to implement the new payment. Affected Employees Arbitration-eligible … of 2006 which implements the Arbitration Award between New York State and the New York State Correctional Officers … and the payments may be submitted. Effective Date(s) Increases are effective 3/30/06 for Institution and 4/6/06 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/703-changes-inconvenience-pay-employees-represented-nyscopba-bargaining-unitOpinion 2005-6
… from making gifts or loans of public money or property to or in aid of private individuals, corporations, …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 92-10
… organization acting as the village's fiscal agent, is required to pay to the State Comptroller unclaimed moneys … December 31 of any year. The three year period is measured from the earlier of the maturity date of the security or the … Property Law, §§300[1][h], 301, 302). 1982 Opns St Comp No. 82-16, p 20, 1979 Opns St Comp No. 79-620, p 117 and …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Opinion 90-29
… by the designated restitution agency, must be used for the purposes set forth in section 420.10(7) of the … 1, 1984, may be transferred to a county's general fund. For the reasons set forth below, we believe that such money … departments are often designated as the agency responsible for the collection and administration of restitution and …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 2002-9
… requirements with respect to contracts for the erection, construction, reconstruction or alteration of buildings, when …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9State Agencies Bulletin No. 1992
… agencies of OSC’s automatic processing of the April 2020 and 2021 PEF LLS payments for newly eligible employees, the increases to the previously … will process the payment for eligible employees at the NYS School for the Blind (Deptid 11260) and NYS School for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsVillage of Parish – Board Oversight (2012M-240)
… ensure that all claims were audited, were audited prior to payment, and did not properly audit all claims to ensure they … Ensure that only appropriate claims, allowed by Village Law, are paid in advance of audit and those claims are … presented to the Board for audit as soon as possible after payment. Ensure that an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… established pursuant to Section 428 of the Public Housing Law to provide low-rent housing for qualified individuals in … cumulative service fees to the Authority. While RDC made a payment of $221,442 to the Authority on September 14, 2011, … Perform a deliberate and thorough audit of claims prior to payment or designate someone independent of the purchasing …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsAssessment and Collection of Selected Penalties
… mandated penalties. Background The Workers' Compensation Law allows health care providers, which have provided … carrier fails to pay or notify them within 45 days that payment is not being made for a bill that has been submitted. … review the notification, and if it is determined that payment should have been made by the carrier, the law …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… Units how to process vouchers for payments pursuant to Awards and Non-Judicial Settlement Agreements. Note: These … An “ Award ” is a final decision directing payment by the State made by either (1) an administrative agency authorized … OSC Payroll Bulletin No.1217, available on the OSC website at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsOpinion 2001-3
… services constitutes a tax and may not be imposed by a municipality without express statutory authority ( id … provides that no local government may be prohibited by the State Legislature from making a "fair return" on the … or "for the payment or expenses and obligations incurred by [the] municipal corporation for municipal purposes." We …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Opinion 89-48
… (custody of bonds to discharge liens executed under Lien Law, §37) LIEN LAW, §37: Bonds executed to the county clerk pursuant to Lien Law, §37 to secure payment of any judgments which might be recovered by … the bonds, as principal, to the county clerk to secure payment of any judgments which might be recovered in any …
https://www.osc.ny.gov/legal-opinions/opinion-89-48