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Opinion 88-78
… retain its police department which would then be made up only of one or two part-time officers? (3) What would be the … regard to retaining a village police department consisting only of two part-time officers, we note that Village Law, … State law to be charged on a town-wide basis, to be raised only on a part-town basis (1980 Opns St Comp No. 80-334, p …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringXIV.3.A Overview – XIV. Special Procedures
… in this section of law. The Comptroller is responsible for the investment of State funds until they are needed to … and in some cases, non-appropriated payments. The Short Term Investment Pool (STIP) is comprised of all the operating …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewArticle 18 General Municipal Law
Conflicts of Interest: Municipal Officers and Employees The Fundamentals of Article 18 of the General Municipal Law
https://www.osc.ny.gov/files/local-government/resources/pdf/Article18GeneralMunicipalLaw.pdfDiscretionary Thresholds - State Finance Law
This chart summarizes discretionary thresholds, Contract Reporter requirements, and the Office of the State Comptroller (OSC) pre-approval requirements
https://www.osc.ny.gov/files/state-agencies/guidance/pdf/XI2-A-state-finance-law-thresholds.pdfThe Prompt Contracting Law - Background
Chapter 166 of the Laws of 1991 added Article XI-B (the Prompt Contracting Law) to the State Finance Law to promote prompt contracting with not-for-profit organ
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/pcl-background.pdfGENERAL MUNICIPAL LAW - SECTION 35
GENERAL MUNICIPAL LAW - SECTION 35
https://www.osc.ny.gov/files/local-government/audits/pdf/GML-clerk.pdfChautauqua County Asst. Treasurer Guilty in $4,100 Theft
… funds, according to State Comptroller Thomas P. DiNapoli. Debra Kelley pocketed cash fees she collected from the … funds according to State Comptroller Thomas P DiNapoli Debra Kelley pocketed cash fees she collected from the public …
https://www.osc.ny.gov/press/releases/2019/05/chautauqua-county-asst-treasurer-guilty-4100-theftDiNapoli Releases Report on State Spending to Implement Raise the Age Law
… through State Fiscal year (SFY) 2025 to help counties implement the provisions of the “Raise the Age” (RTA) law … in state prisons. “Under the Raise the Age law, counties implement the law locally and are reimbursed by the state for … through State Fiscal year SFY 2025 to help counties implement the provisions of the Raise the Age RTA law enacted …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawDiNapoli Announces State Contract and Payment Actions for September 2015
… and approved 1.8 million payments worth $13.7 billion in September. His office also rejected 149 contracts and … occurred because contracts and payments were accelerated in order to allow an upgrade of the Statewide Financial … office averaged eight days for contract reviews in September and two days to audit payments. DiNapoli …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-announces-state-contract-and-payment-actions-september-2015DiNapoli: Calls to Investigate Violations of Do Not Call Law Going Unanswered
… Law allows consumers to register their mobile and landline phone numbers on a national registry to reduce unsolicited … were on the registry. DiNapoli's auditors found the number of Do Not Call complaints by state residents more than … Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-calls-investigate-violations-do-not-call-law-going-unansweredOpinion 89-40
… dollars per day. General Municipal Law, §72-o, however, only applies to "volunteer officers or members of the [fire] department " (emphasis supplied). The only officers of a fire district fire department provided for …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Opinion 99-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Heating, Piping and Air Conditioning Contractors Assoc. v. New York State Thruway Authority , 5 NY2d 420, 185 NYS2d 534; see …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Opinion 98 - 22
… Publicity Fund (establishment of in village); (providing for, increasing or eliminating cap on in village) MUNICIPAL FUNDS -- Publicity Funds … of the village, its management and business ....[and] the benefit of trade...." Pursuant to this grant of authority, we …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Compliance With Freedom of Information Law Requirements (2019-S-70) 180-Day Response
To determine if the Capital District Transportation Authority (CDTA) and its subsidiaries have policies, procedures, and processes in place to fulfill CDTA’s responsibilities under the Freedom of Information Law (FOIL), and to determine if CDTA is in compliance with its responsibilities under FOIL.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s70-response.pdfVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… Agencies are required to reconcile cash advance bank accounts monthly in order to comply with the provisions … For full instructions, see Chapter XIV, Section 4.C – Bank Account Reporting and Reconciliations of this Guide. Reconciling your cash advance bank accounts monthly aids in fraud reduction and facilitates …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationOpinion 88-20
… in the opinion. COUNTIES -- Courts (authority to relocate family court) -- County Seat (effect of relocation of family court) COUNTY LAW, §216; NY CONST, ART III, §17: A county, by resolution, may relocate its family court from the unincorporated area of a town to a …
https://www.osc.ny.gov/legal-opinions/opinion-88-20XI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… amount of $50,000 or more in The New York State Contract Reporter . The statute requires publication of the newsletter … also provides for exemptions to be granted to the Contract Reporter advertising requirements. The statute provides that … and documented that to provide notice in the Contract Reporter cannot be undertaken,or would serve no useful …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesIslip Fire District – Disbursements (2020M-9)
… [ read complete report - pdf ] Audit Objective Determine whether … documentation. Approved payment for 58 fuel credit card transactions, consisting of 1,181 gallons of fuel … District officials disagreed with certain findings in this report. Appendix B includes our comments on certain issues in …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… Section 8 of the State Finance Law requires the Comptroller to prepare … are periodically incorporated in the Codification of Governmental Accounting and Financial Reporting Standards … principles are referenced in the topical sections of this chapter. References may be to GASB Codification …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policies