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Town of Gardiner – Town Clerk/Tax Collector (2024M-78)

… a timely manner or in accordance with New York State Town Law (Town Law) Section 30 that requires fees over $250 to be deposited … recover refunded funds and remit the outstanding penalty payment to the Supervisor; and conduct an annual audit of the …

https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78

Opinion 90-49

… to improvement district commissioners) TOWN LAW, §214: Where the town board has designated a "per day" compensation … we concluded that an improvement district commissioner who does not work a full day is entitled only to a proportionate … .). Further, the Court concluded that the only instances where, as a matter of law, the services which the defendant …

https://www.osc.ny.gov/legal-opinions/opinion-90-49

Opinion 94-13

… the issues discussed in the opinion. PAID FIREFIGHTERS -- Disability Benefits (procedure to terminate for engaging in prohibited employment) FIRE PROTECTION AND … engaging in prohibited employment requires an adversarial hearing at which the municipality has the burden of proof. …

https://www.osc.ny.gov/legal-opinions/opinion-94-13

Opinion 96-17

… for tuition expenses incurred in completing certain college courses) VOLUNTEER FIREFIGHTERS -- Reimbursement for Expenses … devoted to the technical training of the firefighters who would attend. A fire district may also reimburse …

https://www.osc.ny.gov/legal-opinions/opinion-96-17

Opinion 90-57

… DISTRICTS -- Powers and Duties (need for referendum on contract to receive fire protection from village with service award program) FIRE PROTECTION AND PREVENTION -- Contracts …

https://www.osc.ny.gov/legal-opinions/opinion-90-57

Opinion 98-16

… at any time before the first day of the fourth fiscal year after the initial deposit, but no later than on that date. You ask how long a school district must hold moneys paid into a tax …

https://www.osc.ny.gov/legal-opinions/opinion-98-16

State Agencies Bulletin No. 1537

To provide agency instructions for processing the 20152016 Pilot Firearms Training and Safety Incentive Program Payment

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1537-2015-2016-public-employees-federation-pef-pilot-firearms-training-and

State Agencies Bulletin No. 1438

… Purpose To provide agency instructions for processing the 2014-2015 Pilot Firearms Training and … the State of New York and the Public Employees Federation (PEF), employees with peace officer status shall be eligible … and Safety Incentive Program Payment is included as salary for retirement purposes and must be included in the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1438-2014-2015-pilot-firearms-training-and-safety-incentive-program-payment

2015 Year End Report

The objective of our examination was to determine whether daily workers compensation payment requests by claimants and medical providers claims during the pe

https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-report

Opinion 2000-9

… the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees (compensation for executive director); … (performance evaluation program) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to make payment … services, including salary or wages and authorized fringe benefits (see, e.g. 1988 Opns St Comp No. 88-64, p 126; 1985 …

https://www.osc.ny.gov/legal-opinions/opinion-2000-9

Opinion 2001-11

… An assistant chief of a fire district fire department who owns more than 5% of the stock of a corporation would not …

https://www.osc.ny.gov/legal-opinions/opinion-2001-11

State Agencies Bulletin No. 1659

… of the suspension of the Federal exclusion for qualified moving expense reimbursements from employee’s income and the … moving expense reimbursements Affected Employees Employees who have moving expenses paid or reimbursed through the … and applicable taxes must be withheld. Moving expenses are not subject to New York State or Local withholding taxes. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1659-tax-withholding-moving-expenses-tax-year-2018

Overview – XI. Procurement and Contract Management

… oftentimes referred to as a “revenue contract”, is found in State Finance Law §112(3) which reads: “A contract or … the State cannot be readily determined in terms of current market value, it shall be valued in terms of intrinsic value. … This value may or may not be the same as the current market value. State agencies use the Statewide Financial …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7-overview

State Comptroller DiNapoli Releases Municipal & School Audits

… Thomas P. DiNapoli today announced the following local government and school audits were issued. Village of … would have required it. The district’s initial testing results identifying 29 of 181 (16%) sampled water outlets …

https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0

Opinion 92-47

… (of E911 surcharge moneys) COUNTY LAW, §307: Emergency 911 (E911) System surcharge moneys need not be segregated in … 6-d[4], providing that interest or capital gains realized from the investment of moneys in a capital reserve fund or … restricting the use of interest earnings, interest earned from investing the moneys in a dedicated account generally …

https://www.osc.ny.gov/legal-opinions/opinion-92-47

VII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables

… Section 4.C – Bank Account Reporting and Reconciliations of this Guide. Reconciling your cash advance bank accounts … reduction and facilitates timely completion of the annual confirmation pursuant to SFL §115(6) and annual reporting … the purposes (as described in Section 10.D – Cash Advance Payment Types of this Chapter) under the originally assigned …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmation

Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)

… pdf] Audit Objective Determine whether the Town of Pound Ridge (Town) Board (Board) procured goods and services in … corrective action. … Determine whether the Town of Pound Ridge Town Board Board procured goods and services in …

https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150

DiNapoli: State Failed to Block Payments to Providers Supplying Controlled Substances Beyond Legal Limits

… by more than $1.1 million over a five-year period for narcotics and other controlled substance prescriptions … said. “New York puts limits on these medications for a reason – to cut the potential for abuse. The Department of … abuse are limited to a five-day supply, while others that carry less risk are limited to a 30-day supply. DiNapoli’s …

https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-failed-block-payments-providers-supplying-controlled-substances-beyond-legal-limits