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Opinion 2001-12
… This opinion represents the views of the Office of the State Comptroller at the time … incurred under these provisions. It is clear that this amendment was intended to authorize municipalities and school … We are mindful that there is some indication in the legislative history of the 1984 amendment suggesting that the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Opinion 90-36
… as payment of taxes, and retain the same until its date before depositing. Should the tax collecting officer … check, he or she should return it promptly to the person who tendered the check. You ask whether a town tax collecting … (UCC, §3-114[2]). The fact that a check is postdated does not affect its negotiability (UCC, §3-114[1]); People v …
https://www.osc.ny.gov/legal-opinions/opinion-90-36DiNapoli Announces State Contract and Payment Actions for April 2014
… contracts valued at $1 billion and approved more than 4.5 million payments worth nearly $8.5 billion in April. His … 89 in City of Geneva and Town of Tyre. Office of General Services Sale of Surplus Property Approved a $5 million … Grants Approved a $2.2 million Office of Temporary and Disability grant to Assistance Neighborhood Housing Services …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-announces-state-contract-and-payment-actions-april-2014Opinion 98-1
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … 637, Letter of July 10, 1991 to the Honorable Elizabeth D. Moore, Counsel to the Governor, from the New York State … Inc. , 74 AD2d 183, 427 NYS2d 96). No part of a statute should be considered meaningless or superfluous unless that …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Election Form for 25 Year Retirement Plan Sections 89, 603 or 604 – ERS Tier 3 Members Only (RS5473)
To elect to contribute under Section 89, 603 or 604, which provides a retirement of one-half of final average salary after 25 years of creditable service, qualified Tier 3 members use form RS5473.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5473.pdfRetirement Option Election Form with Partial Lump Sum Payment for Tier 2, 3, 5 and 6 Members Designating Multiple Beneficiaries (RS6422-A)
To select a pension payment option when applying for retirement and choose to receive a partial lump sum payment, Tier 2, 3, 5 and 6 members who are designating multiple beneficiaries use form RS6422-A.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6422-a.pdfX.7.A Centralized Corporate Customers – X. Guide to Vendor/Customer Management
… for Federal Grant sources follow the naming convention of “US_XXXX.” For example: “US_DEFENSE”, “US_HOUSING”, “US_SOC_SECURITY.” Refer to Section 7.A - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7a-centralized-corporate-customersMotor Vehicle Theft and Insurance Fraud Prevention Program (2022-M-2) 180-Day Response
To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor Vehicle
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22m2-response.pdfTown of Windsor – Capital Project (2025M-52)
… of Windsor (Village) which requires the Town to separately account for and use the funds of town-wide (TW) and …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52Application for Oil Spill Damage Claim (AC-2231)
If you are the victim of someone else’s oil spill, you may file a damage claim form with the Fund for your financial loss.
https://www.osc.ny.gov/files/about/pdf/oil-spill-ac-2231.pdfPort Jervis City School District – Financial Condition (2022M-152)
Determine whether the Port Jervis City School District (District) officials and Board of Education (Board) effectively managed the District’s general fund financial condition.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/port-jervis-city-school-district-2022-152.pdfTown of Chili - Financial Management and Cash Receipts (2019M-167)
To determine whether the Board and Town officials adopted realistic budgets and effectively managed fund balance and reserves. To determine whether Town depart
https://www.osc.ny.gov/files/local-government/audits/pdf/chili-2019-167.pdfRipley Central School District – Financial Management (2021M-23)
Determine whether the Ripley Central School District (District) Board of Education (Board) and District officials properly managed fund balance in accordance with statute.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/ripley-2021-23.pdfTown of Solon - Financial Management (2018M-233)
Determine if the Board established a fund balance, reserve policy and long-term plans to address Town’s operational and capital needs in general & highway funds
https://www.osc.ny.gov/files/local-government/audits/pdf/solon.pdfDivision of Housing and Community Renewal Bulletin No. DH-140
… For example, if an employee has $200 deposited into a loan account and the remainder going into a balance account, the same distribution will be applied. Undeliverable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-140-april-2025-district-council-37-dc-37-rent-regulationNewburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… Determine whether the Board effectively managed the District’s financial condition. Determine whether the District’s information technology (IT) system was adequately … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andState Police Bulletin No. SP-95
To explain OSCs automatic processing and to provide the agency with instructions for payments and changes not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-95-new-york-state-police-investigators-association-nysipa-bargaining-unitState Police Bulletin No. SP-87
… SG701 at Trainee 2 level or above. The amount is $2575.00. Location Pay (LPO) Legislation provides an increase in Location Pay from $1200.00 to $1311.00 annually for Troopers … at $200.00 annually for eligible employees. Supplemental Location Pay (SPL) Legislation provides an increase in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-87-state-police-benevolent-association-nys-troopers-inc-bargaining-unit-07Opinion 93-33
… pay a claim for publication of a notice in a publication which is not entered as second-class matter, even though the … of the school district's annual meeting in a publication which is entered as second-class matter at a post office … 835, 231 NYS2d 374, People ex rel. Guernsey v Somers , n.o.r., 130 NYS 761, affd 153 AD 623, 138 NYS 1136 affd 208 NY …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Opinion 89-59
… special district "shall" be assessed in the same manner as is the expense of the improvement. Although sections 202 and 202-a seem to contain mandatory language suggesting that all the expenses of … water rates in an amount which would be sufficient to pay the cost of both maintenance and operation and debt …
https://www.osc.ny.gov/legal-opinions/opinion-89-59