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Town of Dunkirk – Justice Court (2013M-106)
… March 15, 2013. Background The Town of Dunkirk is located in Chautauqua County and has a population of approximately 1,300 residents. The Town is … funds of $699. Pending tickets were not always enforced in a timely manner and dismissed tickets were not always …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106XI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… When submitting to the Office of the State Comptroller (OSC) contract transactions requiring … OSC approval, State agencies are required to submit the complete procurement record and all documentation … State agencies are required to submit the complete procurement record and all documentation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsReal Estate Portfolio
… and determined the need to either hold or dispose of properties, and whether it has disposed of real property on … as promptly as possible. The Authority reports it owned 63 properties as of March 31, 2012. Key Findings The Authority … to better ensure it obtains fair market value when leasing properties. Key Recommendations Ensure annual property …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioOpinion 2008-4
… matters) MUNICIPAL FUNDS -- Town Charges (costs for park district improvements not payable from general fund) PARK DISTRICTS -- Increase and Improvement of Facilities … or worn out facilities, undertaken in an existing town park district pursuant to the authority in Town Law § 202-b, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4DiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… private providers. “Special education programs fulfill a great need across New York, providing children with … 13 arrests and 11 guilty pleas as well as $18.6 million in court-ordered recoveries. DiNapoli’s investigators have also … payments and public authority data. Visit the Reading Room Reading Room for contract FOIL requests, bid protest …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsOpinion 94-2
… that bear on the issues discussed in the opinion. CITIES--Fees (exemption from parking meter fees for city officials) PARKING AND TRAFFIC … REGULATIONS--Parking Regulations (exemption from meter fees for city officials) VEHICLE AND TRAFFIC LAW, §§1200, … while on official business from paying parking meter fees when parking their personal vehicles in the citys …
https://www.osc.ny.gov/legal-opinions/opinion-94-2State Agencies Bulletin No. 845
… Purpose To provide guidelines and procedures for determining if a worker should be treated as an independent contractor or … of the State Comptroller (OSC) is issuing Procurement and Disbursement Guidelines Bulletin No. G-233 to establish … To provide guidelines and procedures for determining if a worker should be treated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerIX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… for awards that are open for draws and returns via the Payment Management System (“PMS”) draw system. Please note … PMS, and if the intent is for a refund to be issued separate from the normal draw process, this needs to be … any transaction that would bill against the award. REGULAR PAYMENT VOUCHER To generate an electronic refund of federal …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsState Comptroller DiNapoli Releases Municipal Audits
… Town of Greenport , Town of Guilderland , Kenilworth Fire District No. 2 , Sodus Center Fire Department , Town of Thurman , Wading River Fire District , Warren County and the West Albany Fire District. "In today's fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… Purpose To determine if the Department of Health’s AIDS Institute (Institute) has provided effective … consistent with contract requirements. Our audit covered the period April 1, 2014 through February 6, 2017. Background … To determine if the Department of Healths AIDS Institute has provided …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsOpinion 90-37
… for any lawful use (see, e.g., Ross v Wilson , 308 NY 605; Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Matter of …
https://www.osc.ny.gov/legal-opinions/opinion-90-37DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… Local government sales tax collections in New York state totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million … annual growth seen since the COVID-19 pandemic decline in 2020, and was less than half of the average pre-pandemic … Local government sales tax collections in New York state totaled …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Opinion 89-36
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds (referendum requirements where capital improvement has a period of probable usefulness of … permissive referendum requirements either to establish a capital reserve fund for a specific capital improvement or to …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 90-55
… ch 965) which, inter alia , permitted municipalities to apply for an accidental disability retirement, a retirement … accidental disability pension, if a firefighter does not apply, and to terminate salary payments to disabled … or modify the rights of disabled firefighters whose jobs are eliminated subsequent to the occurrence of their …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Opinion 88-1
… Village of Hempstead , 186 Misc 74, 58 NYS2d 880, affd 270 App Div 898, 62 NYS2d 165, app dsmd 296 NY 666; Delihan v O'Dwyer , 197 Misc 950, 97 NYS2d 326, revd on other grnds 277 App Div 407, 100 NYS2d 512, affd 302 NY 451). In view of …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Opinion 88-64
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC HOUSING … in our opinion, the provision of employee health care on a joint or cooperative basis (see General Municipal Law, … employees with health and dental benefits. However, based on the foregoing, we are constrained to conclude that a …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Opinion 97-26
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment (authority to … one rate of taxation within a given distance of the fire house, where insurance rates are lower, and another rate for a greater distance from the fire house, or one rate for that portion of the district which …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Opinion 89-60
… the interest be disclosed in writing and included in the official record of the governing board's proceedings. … acquired by him or her in the course of his or her official duties or using such information to further his or … provisions relative to private employment in conflict with official duties (General Municipal Law, §806[1]). Also, we …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Unified Court System Bulletin No. UCS-360
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2026 Salary Increases for Judges, Justices and … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2026 Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-360-april-2026-salary-increase-judges-justices-and-new-york-cityState Agencies Bulletin No. 2363.1
… request through the Request Stop Payment worklist in PayServ. Affected Employees: Employees with one or more … Initial outreach letters were mailed in September of 2025 to all employees with a 2024 uncashed payroll check … originally issued in 2024 that remain uncashed as of April 2026 to OUF. Agency Actions: Agencies must treat signed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23631-outreach-and-escheatment-2024-uncashed-nys-payroll-checks