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Opinion 2005-2
… §§9104, 9105: Foreign fire tax monies may not be expended to make cash reimbursement to firefighters for out-of-pocket expenses in operating their … department may expend foreign fire insurance tax monies to reimburse active members of the department for mileage …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Protection of Managed Pollinators (Honey Bees)
… for which the Law allows no tolerance. The Department does not have support or reasonable assurance that it has identified …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesOpinion 88-71
… of penalties arising from nonpayment of water rents to compromise a claim) CLAIMS -- Compromise or Settlement of … GENERAL CITY LAW, §20(1): Under its general authority to compromise or settle claims arising under city contracts, … a claim asserted by the property owner relative to the accuracy of his water bill. This is in reply to your …
https://www.osc.ny.gov/legal-opinions/opinion-88-71State Agencies Bulletin No. 271
… retroactive adjustments that were automatically calculated for an employee in PaySR. The adjustments are broken down by … broken down by the actual pay period(s) being adjusted for each earn code that generated a retroactive calculation. This panel is generally populated as follows: For retroactive actions reported directly on the Job Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensationState Comptroller DiNapoli Releases Municipal & School Audits
… capital projects. Town officials did not monitor activity for eight projects reviewed (with board-authorized budgets … of the disbursements to ensure they were accurate and made for appropriate purposes and did not authorize the 44 … also did not maintain adequate supporting documentation for cash receipts, and fundraising cash receipts, totaling …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsPayroll Improvement Project Bulletin No. PIP-003
… Purpose The purpose of this bulletin is to notify agencies of the process for updating and designating queries to be included in the upgrade migration. Affected Agencies … at Go-Live in late July. Background OSC is preparing to upgrade PayServ from PeopleSoft version 9.1 to version …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-003-payroll-improvement-project-ps-query-updates-andState Agencies Bulletin No. 1959
… As part of OSC’s Uncashed Payroll Check Outreach, any paychecks issued in 2020 that are not cashed, reversed, … apply: The employee is still actively employed by any State agency. The employee is due any regular and/or lump … agencies must review and discuss any existing Q-codes that have been created in the employee’s record with their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksState Agencies Bulletin No. 1859
… notify agencies of the 2020 Year End processing schedule for AC-230s (Report of Check Returned for Refund or Exchange). Background To maintain the … of AC-230 processing and ensure accuracy of W-2 reporting for 2020, agencies must submit AC-230s to OSC in accordance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1859-schedule-submitting-2020-year-end-returned-checksHazard Mitigation and Coordination
… (FEMA) mitigation grant coordination. Hazard mitigation is any cost-effective and sustained action taken to reduce the … listed in the HMP: 412 (55%) mitigation actions did not have finish dates. 403 (53%) mitigation actions did not have start dates. 281 (37%) mitigation actions did not have …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/hazard-mitigation-and-coordinationState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Cattaraugus-Little Valley Central School District – Financial Management (Cattaraugus County) The …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… housing crisis caused by the pandemic escalated the need for programs that provide housing stability. As such, the … Economic Security Act of 2020 (CARES Act) provided funding for emergency economic relief for individuals, families, and businesses affected by …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingState Agencies Bulletin No. 2069
… reporting for 2022, agencies must submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin. As part of OSC’s annual uncashed payroll check outreach, any paychecks issued in 2021 that are not cashed, reversed, or reissued will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2069-schedule-submitting-2022-year-end-returned-checksCapital Asset Management
… Objectives To determine whether the Office of General Services is … overseeing selected State agencies and related entities to ensure that they have proper inventory controls in place …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementThousands of State Computers and Other IT Devices Unaccounted for or Stored With Lax Security
… Technology Services’ (ITS) lax inventory records have led to thousands of computers and other costly … equipment to avoid wasting taxpayer dollars and to protect any sensitive information stored on these devices,” DiNapoli … it to ITS networks and keeping equipment that should have been returned to ITS, creating potential security risks. …
https://www.osc.ny.gov/press/releases/2025/02/thousands-state-computers-and-other-it-devices-unaccounted-or-stored-lax-securityCOVID-19 Pandemic Small Business Recovery Grant Program
… fewer than 100 people. Specifically, 98% of businesses have fewer than 100 employees, and 93% have fewer than 25 employees. Based on U.S. Census Bureau … of distributing funds to businesses. Furthermore, without any form of performance review, any potential improvement …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programOpinion 96-9
… for signing incentive for highest ranking subordinate) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (signing …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 2000-20
… of its statutory purposes to constitute fair consideration for the cost of membership. You ask whether a fire district … visit and tour the museum. Fire districts are established for the purpose of providing fire protection and responding … , 119 NY 280). There is no express or implied authority for a fire district to donate money to a museum (see Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20NYC Construction Noise Complaints Soar
… than doubled in recent years, rising from 14,259 in 2010 to 37,806 in 2015. At the same time, the number of … city’s Department of Buildings (DOB) increased, according to an audit released today by State Comptroller Thomas P. … "The city Department of Buildings has allowed noisy work to take place on thousands of projects well before and after …
https://www.osc.ny.gov/press/releases/2017/08/nyc-construction-noise-complaints-soarOpinion 90-44
… "for each office or position of employment, the title, the number of persons in the title, [and] the recommended rate of …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 2008-3
… resolution, to establish a capital reserve fund to finance all or part of the cost of the acquisition of a type, or … of tax exempt properties in the event of certain sales of all the property and facilities of a town special improvement …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3