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Opinion 89-32
… by county treasurer) -- Leases (contract between county and corporation of which county treasurer is stockholder) -- … officer or employee (General Municipal Law, §800[3][d]). For this purpose, a "contract" includes any express or … for the purchase by a municipality of an interest in real property, including a leasehold interest (see 1988 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Opinion 89-40
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … in which the fire district was the defendant. Initially, we note that Town Law, §174(3) provides that fire district … wages, a volunteer must have an "employer". Section 72-o does not define the term "employer". In this regard, however, …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Unified Court System Bulletin No. UCS-341
… Code is LEG with a Payroll Status of Active or Leave with Pay on or after 03/28/2024 are eligible for this salary … as follows: If the Payroll Status is Active or Leave With Pay on 03/28/2024, OSC will insert a row on the Job Data … $251,300 Associate Justice $222,200 $245,100 Appellate Term Presiding Justice $220,300 $243,000 Associate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-341-april-2024-salary-increase-judges-justices-and-new-york-cityState Agencies Bulletin No. 2258
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for employees represented by the PBANYS in the Agency Police Services Unit (APSU), Bargaining Unit … Unit 31 (Deduction Code 483) will increase from $54.70 to $57.98. Effective Dates: Changes will be effective in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2258-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseLivonia Joint Fire District – Audit Follow-Up (2021M-97-F)
… – pdf] [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Livonia … September 2024, in implementing our recommendations in the audit report released in September 2021. Background The District is located in Town of Livonia and the Village of Livonia in Livingston …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/01/livonia-joint-fire-district-audit-follow-2021m-97-fIX.10.B Federal Treasury Offset Program (TOP) Background – IX. Federal Grants
… All New York State agencies are required to provide the state's Federal Employer Identification Number (FEIN) (also … Program” (TOP) that matches federal payments to New York State against debts owed by any state agency to the federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10b-federal-treasury-offset-program-top-backgroundTown of Perth – Supervisor’s Records and Reports (2024M-149)
… [read complete report - pdf] Audit Objective Determine whether the Town of Perth (Town) Supervisor (Supervisor) maintained complete, …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Opinion 89-20
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … OF INTEREST -- Codes of Ethics (town's code not applicable to fire district officers and employees) -- Board of Ethics … a local board of ethics. Such a local board would have all the powers and duties and be governed by the same …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Former Treasurer of Patterson Fire Department Sentenced to 33 Months in Prison for Embezzlement and Filing False Tax Returns
… the United States Attorney for the Southern District of New York, announced today that ALBERT MELIN, the former treasurer … Proper oversight is your first line of defense," said State Comptroller Thomas P. DiNapoli. "My office will …
https://www.osc.ny.gov/press/releases/2017/02/former-treasurer-patterson-fire-department-sentenced-33-months-prison-embezzlement-and-filing-falseState Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… Empire State Development Corp. (ESD), the entity in charge of doling out millions of dollars in tax credits to … gives away millions of dollars each year in tax breaks for companies that are supposed to create jobs and expand under the Excelsior program, but ESD’s oversight leaves a lot …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programDiNapoli: Loss of Federal Deductions in Trump Tax Plan Could Hurt New York's Middle Class Taxpayers
… Major changes to the federal tax code being considered by the President and Congress would have significant implications for New Yorkers, including the elimination of the more than $67 billion in state and …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-loss-federal-deductions-trump-tax-plan-could-hurt-new-yorks-middle-class-taxpayersState Agencies Bulletin No. 2134
… Purpose: As we await the enactment of the New York State (NYS) fiscal year 2023-24 budget, OSC would like to provide … via the PayServ Bulletin Board and New York State Payroll Online (NYSPO). Agency Actions: Agencies should notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2134-paycheck-distribution-may-4-2023-institution-cycle-paychecksOpinion 93-15
… BOARDS -- Powers and Duties (authority to annually audit public library) EDUCATION LAW, §259; TOWN LAW, §123: Neither … the board of trustees nor the separate treasurer of a town public library is required pursuant to Town Law, §123 to … of Town Law, §123 and, therefore, are not subject to the accounting and auditing provisions of that section. We note, …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 92-30
… 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-92-30Opinion 92-21
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Justice … the enactment of Laws of 1947, chapter 708. Commenting on this legislation, the Comptroller stated: The amendment …
https://www.osc.ny.gov/legal-opinions/opinion-92-21State Comptroller DiNapoli Statement on Enacted State Budget
… It is welcome news that the Governor and the Legislature have completed work on the 2017-18 state …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-statement-enacted-state-budgetXIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… detail in Section 1 - Outstanding Check Outreach and Escheatment of this Chapter. Have unrecorded bank charges or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsXV.11 Journal/Revenue Transfers – XV. End of Year
… that agencies submit these transactions to OSC by the date identified in the Office of Operations Events and … Calendar . Submission of a transaction after this date may not provide OSC sufficient time to conclude its … cannot be submitted with an April obligation or accounting date since the period will not be opened until the blackout …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv11-journalrevenue-transfersDiNapoli: Former Hannibal Fire Chief and Father Arrested
… Attorney Anthony J. DiMartino, Jr., and the New York State Police today announced the arrest of former Hannibal Fire … DiNapoli the Oswego County District Attorney and the NYS Police today announced the arrest of former Hannibal Fire …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedDiNapoli and Oneida DA McNamara Announce Arrests of Utica School Superintendent and Former Utica Mayor for Theft of Public Funds
… Utica Mayor and UCSD School Board President Louis LaPolla for allegedly using taxpayer funds to pay for political campaigns and a non-school related fundraiser. … and the State Police they will now be held accountable for their crimes.” District Attorney McNamara said: “I echo …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-and-oneida-da-mcnamara-announce-arrests-utica-school-superintendent-and-former-utica-mayor