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Opinion 99-6
… Efco Products v Cullen , 161 AD2d 44, 560 NYS2d 158; County of Jefferson v City of Watertown , 30 Misc 2d 534, 241 …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Village of Painted Post – Board Oversight (2017M-92)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … October 24, 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and has a … of user charges, payroll and information technology (IT). Various departments had different ways of recording …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92State Agencies Bulletin No. 289
… completeness, accuracy and legibility of Federated Fund Code, Amount of Deduction, Employee's Agency Code, Social … the authorization card in the Empl ID field of the Dialog Box and click OK . The employee's ID ( empl ID ), employee … ( Empl Rcd# ), and Name appear highlighted on the List box. Click Select . Determine if the employee already has a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/289-2002-sefa-campaign-agencies-participating-continuous-giving-pilotOpinion 2000-1
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … the opinion. CLAIMS -- Payment (of police officers' legal fees as moral obligation) LOCAL LAWS -- Compensation … in part as "any proceeding which occurs in a criminal court and involves a criminal investigation"). Similarly, a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 2000-24
… may provide police protection as a joint service (see, e.g., 1978 Opns St Comp No. 78-696, unreported). The term "municipal corporation" is defined for purposes of article 5-G, to mean …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… reimbursements on time and in a manner that recovers all eligible costs. This audit covers the period from April … from HCR; however, they may elect to further subgrant all or portions of their CDBG funds to another subrecipient … entity (Contractor). LPAs are responsible for monitoring all grant-supported activities provided by the Subrecipient …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingOpinion 93-24
… TOWN LAW, §176(14): A fire district may not improve vacant land owned by the district with permanent outdoor competitive … of the fire department. Fire districts are established for the purpose of providing fire protection and responding …
https://www.osc.ny.gov/legal-opinions/opinion-93-24State Agencies Bulletin No. 1945.1
… due to assault-related Workers’ Compensation injuries, and removing Teachers from Workers’ Compensation leave at the … those related to Workers’ Compensation leave. OSC Earnings and Workers’ Compensation teams then review and enter these … years of leave but only one year of Workers’ Compensation benefits. These employees are removed from the Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19451-process-changes-workers-compensation-leave-payservOpinion 91-38
… for copies of) LOCAL LAWS -- Pre-emption (deposits on plans and specifications) GENERAL MUNICIPAL LAW, §102; … must return the entire amount of the deposit on plans and specifications for the performance of public work … bidder upon the proper return of a single set of the plans and specifications. If an unsuccessful bidder obtains …
https://www.osc.ny.gov/legal-opinions/opinion-91-38DiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… data available). Financial services firms continue to have one of the highest return-to-office rates among all industry … building (250 Park Ave) to add to its portfolio. Twenty-one other major financial firms are also active in the …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024Opinion 93-31
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses … are normally conducted may not be reimbursed as actual and necessary expenses. This is in response to your letter asking whether commissioners of the Rushford Lake …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Leake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
… service costs, which consisted of $158,044 in salaries and fringe benefits for staff working outside the Programs, …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manualOverpayments of Claims for Selected Professional Services (Follow-Up)
… determined that, although the Department implemented the new automated crossover system in December 2009 to reduce …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/overpayments-claims-selected-professional-services-followParsons Child and Family Center – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Parsons Child and Family Center (Parsons) on its Consolidated Fiscal Report … (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal Reporting and Claiming Manual. …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/parsons-child-and-family-center-compliance-reimbursable-cost-manualOpinion 2006-5
… of office by local law subject to mandatory referendum. You ask whether the salary of an elected town officer, other …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5State Agencies Bulletin No. 1445
… To provide Agencies with general guidance on the services and processes of the Bureau of State Payroll Services Tax Audit and Compliance Unit. Effective Date(s) Immediately Agency … the date falls on a Saturday, Sunday or holiday, in which case the due date is the next business day. InterTrac …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1445-general-tax-tipsOpinion 2004-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … against outside users) VILLAGE LAW §§11-1118, 11-1120; STATE CONSTITUTION, ARTICLE XVI, §1; MUNICIPAL HOME RULE LAW … properties within the villages (see, e.g., 1981 Opns St Comp No. 81-369, p 405; 1975 Opns St Comp No. 75-1159, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … result, there are no procedures for the accounting records to be maintained for each water district or extension to ensure that costs are equitably and appropriately …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1891
… for employees who claim exempt from Federal, State, and/or Local tax withholding in tax year 2021. Affected … Employees who claimed exempt from Federal, State, and/or Local tax withholding in 2020 and employees who submit withholding certificates claiming …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1891-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2021State Agencies Bulletin No. 1591
… ensure compliance with IRS Rules and Regulations. Agencies should have an established process in place requiring … such as the make, model and Kelley Blue Book Value, should be provided by the Agency Vehicle Coordinator(s). This … pay period effective dates. The taxable amount for 2017 should be processed in PayServ as soon as possible, but no …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1591-procedures-reporting-taxable-value-personal-use-employer-provided