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Opinion 88-59
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … not as compensation for services already rendered. This is in reply to your inquiry concerning the payment of the salary … be paid the salary budgeted for the acting village justice in addition to his own. Section 3-301(2) of the Village Law …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Opinion 92-47
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … earned on investment of E911 surcharge moneys); (need to establish separate bank account for E911 surcharge moneys) … was made. Also, since statutes creating dedicated accounts do not generally require that cash actually be received and …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Opinion 91-59
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Benevolent Association of Hicksville may establish an annuity program, funded by a portion of the foreign fire … the Volunteer and Exempt Firemens Benevolent Association of Hicksville may establish an annuity program to provide …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Opinion 94-22
… expenses of the district will be imposed upon benefited real property in proportion to the benefit received, to … and cost of the district which is apportioned to benefited real property in accordance with the district plan is a charge upon each benefited parcel of real property within the district, subject to the limitation …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Opinion 93-4
… BONDS AND NOTES -- Bond Resolution (when two-thirds vote required) -- Referendum Requirements (for tax certiorari judgments) REAL PROPERTY TAXES AND … be authorized by a two-thirds vote of the town board and is neither subject to mandatory referendum nor is the town …
https://www.osc.ny.gov/legal-opinions/opinion-93-4DiNapoli Finds Major Problems with Rochester School District Payments
… ," or go to: http://www.osc.state.ny.us/localgov/audits/schools/2017/rochester.htm For access to state and …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsUnited HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… claims from non-participating providers at amounts that are generally higher (and often significantly higher) than … it is with the understanding that Empire Plan members are liable for a portion of the claimed amount, representing …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialistsUnited HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… claims from non-participating providers at amounts that are generally higher (and often significantly higher) than … it is with the understanding that Empire Plan members are liable for a portion of the claimed amount, representing …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryContract Participation of Minority- and Women-Owned Business Enterprises
… established annual participation goals for minority- and women-owned business enterprises; met these goals; and accurately reported its results to the Department of … New York State Executive Law (Law) requires State agencies and public authorities to promote the participation of …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesNew GASB Standards
… Other Implementation Considerations (Video) KPMG Fixed vs. Variable Payments (Video) KPMG Reasonably Certain … Other Implementation Considerations (Video) KPMG Fixed vs. Variable Payments (Video) KPMG Reasonably Certain …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsState Comptroller DiNapoli Releases Municipal Audits
… officials did not always have the documentation needed to process SNAP applications correctly and in a timely … did not have the required documentation that was needed to process 13 approved SNAP cases (28%) nor did they process … because officials did not properly review the payments to the providers. Town of Wilson – Fuel Procurement and …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… were proper and supported, and debt service payments were for legitimate Peconic Bay Community Preservation Fund … $33,280 or provide timely monthly reports to officials for eight of the 13 months in the audit period; or prepare … state aid if officials do not properly submit claims for reimbursement by June 30, 2024. District officials did not …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsCUNY Bulletin No. CU-290
… and Goal Balance that are not equal, provided the OVP does not have an End Date. The system will recover the entire …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-290-cuny-managerial-pay-plan-retroactive-increases-2003-2006State Agencies Bulletin No. 2326
… employees who are now deceased should be submitted as a Stop Payment Request with a reason of Exchange in PayServ. … Reversal and Exchange mailbox at the same time as the Stop Payment Request. If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2326-april-2025-increase-location-pay-and-mid-hudson-location-pay-employeesState Agencies Bulletin No. 2327
… employees who are now deceased should be submitted as a Stop Payment Request with a reason of Exchange in PayServ. … Reversal and Exchange mailbox at the same time as the Stop Payment Request. If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2327-april-2025-increase-location-pay-and-mid-hudson-location-pay-employeesOtisco Fire District – Financial Activities (2025M-42)
… and is responsible for receiving and disbursing District funds, maintaining accurate financial records and providing … accounting for District collections and depositing funds in a timely manner, and the Board and Treasurer did not … accounting records and reports increases the risk that funds could be lost or misappropriated without detection. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Opinion 92-8
… who is authorized to receive and accept the same for such purpose, subject to the draft or requisition of the … street and highway projects, subject to partial reimbursement by the Thruway Authority. Since section 15 … undertaken by the State is to be reduced by a subsequent reimbursement, the reimbursement must be used only to pay …
https://www.osc.ny.gov/legal-opinions/opinion-92-8XI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… The purpose of this section is to provide guidance to state agencies on the procurement of equipment, including: … decision making process. Sections 160.5 and 160.6 of the State Finance Law provide that cost may include the price of … Purchase - Title to the equipment transfers to the State immediately and payments are made over an extended term …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionCortlandville Fire Department – Internal Controls (2014M-3)
… November 2013 the Treasurer had not recorded the monthly lottery transactions since February 2013. The board did not … Implement mitigating controls over the Treasurer’s and Lottery Account Clerk’s financial activities, such as …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… Beach Fire District is a district corporation of the State, distinct and separate from the Towns of Vienna and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operations