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Opinion 90-49
… compensation to improvement district commissioners) TOWN LAW, §214: Where the town board has designated a "per day" … of the per diem allowance authorized pursuant to Town Law, §214. Section 214 provides that improvement district … construed, inter alia , a provision of former County Law §23 entitling each member of the county board of …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Town 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-78Opinion 96-12
… district may change its fiscal year from a calendar year to a year ending in February or March. You indicate that the … any other State statute which authorizes a fire district to change its fiscal year (compare Village Law, §5-510). … Moreover, fire districts do not have home rule power to adopt a local law superseding section 181 (see NY Const, …
https://www.osc.ny.gov/legal-opinions/opinion-96-12TMA and AIM Payment Amounts by Municipality
Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA) Funding Cities
https://www.osc.ny.gov/files/local-government/data/excel/aim-tma-payment-amounts.xlsxAffidavit for Benefit Payment (1310.4) (RS4139)
To make a written statement for the purpose of receiving a deceased NYSLRS retiree’s death benefit when there is no executor, administrator of the deceased's estate, surviving spouse, minor child, or beneficiary use form RS4139.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs4139.pdfOpinion 90-57
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … of section 216 provides that upon the affirmative vote of at least sixty percent of the governing board of a "political … of section 216 provides that, upon the affirmative vote of at least sixty percent of the governing board of a "political …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… requirements and properly audited claims prior to payment. Key Findings Town officials did not procure all … not always properly audit claims before approving them for payment. When a thorough and effective claims audit is not … $299,716 were not properly audited by the Board before payment, including 23 credit card claims (685 purchases) …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Opinion 88-42
… sales tax allocations to other municipalities) TAX LAW, §1262(c): A town or village which receives a greater … by instituting legal action or by exercising its common law right of setoff. 1979 Opns St Comp No. 79-131 is … a manner which did not comply with the provisions of Tax Law, §1262. Specifically, in that opinion, we considered a …
https://www.osc.ny.gov/legal-opinions/opinion-88-42State Agencies Bulletin No. 2259
… outreach and escheatment of uncashed payroll checks for calendar year 2023. Agencies must treat signed and returned … one or more uncashed payroll checks originally issued in calendar year 2023 are affected. Background: Abandoned … outreach and escheatment of uncashed payroll checks for calendar year 2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2259-outreach-and-escheatment-2023-uncashed-nys-payroll-checksState Agencies Bulletin No. 2363
… of a payroll check and must submit a payroll check stop payment and replacement request through the Request Stop Payment worklist in PayServ. Affected Employees: Employees … year 2024 are affected. Background: Abandoned Property Law §102 requires uncashed checks become abandoned property …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2363-outreach-and-escheatment-2024-uncashed-nys-payroll-checksState Agencies Bulletin No. 2363.1
… of a payroll check and must submit a payroll check stop payment and replacement request through the Request Stop Payment worklist in PayServ. Affected Employees: Employees … year 2024 are affected. Background: Abandoned Property Law §102 requires uncashed checks become abandoned property …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23631-outreach-and-escheatment-2024-uncashed-nys-payroll-checksAshville Fire District – Procurement and Board Oversight (2025M-81)
… Did the Ashville Fire District District Board of Commissioners Board purchase …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81XII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… Assessment Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, Rules and Regulations requires the head of an agency (e.g., Commissioner, Chancellor, Executive … Comptroller annually, or at any time there is a new head of the agency, that the agency has sufficient internal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processOpinion 2001-11
… for purposes of section 801 of the General Municipal Law) -- Purchases and Sales (assistant fire chief as … corporation and the fire district, authorize or approve payment under any such contract, or have the power to appoint … prepare, authorize or approve the contract or approve payment under the contract; (b) audit bills or claims under …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11South Kortright Central School District – Claims Audit (2023M-69)
… were adequately supported and properly audited prior to payment. Key Findings Although the Board and District … were adequately supported and properly audited prior to payment, certain purchases of goods and services we reviewed … The Board did not comply with New York State Education Law Section 1709 (20-a) when it appointed the Clerk of the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Village of Clayton – Claims Auditing (2021M-81)
… Board of Trustees (Board) properly audited claims prior to payment and ensured written quotes were obtained for … Findings The Board did not properly audit claims prior to payment or ensure written quotes were obtained as required. … insurance claims totaling $495,104 were not approved for payment by the Board, and claims totaling $52,000 to the …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81IX.8 Overview – IX. Federal Grants
… the State's Treasury pursuant to §121 of the State Finance Law. Such amounts are to be credited to the fund from which the original payment was made. Since all federal fund payments are charged … has not lapsed) that was charged when the initial payment was made. Applying the refund reduces the expenditure …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewState Comptroller DiNapoli Releases Municipal & School Audits
… (46%) totaling $77,093 in a timely manner. State law requires collections to be deposited within 10 days of … weekly as required by town law. The tax collector made one payment totaling approximately $1.1 million to the county … at least weekly and as required by law. The clerk made one payment totaling approximately $3.1 million to the county …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 88-27
… (termination of paid fire department) GENERAL MUNICIPAL LAW, §207-a: A village which has terminated its paid fire … firefighter his full salary pursuant to General Municipal Law, §207-a. Subdivision 1 of General Municipal Law, §207-a provides that any paid fireman who is injured in …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 88-21
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … construction is proper (see, e.g., 1970 Opns St Comp No. 70-759, unreported, construction of swimming pools and tennis … purpose and meaning of the requirements. This is not a tax at all but a reasonable form of village planning for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-21