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Opinion 2002-13
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding fire department … expenses of fire departments' annual fund-raising drive) INSURANCE LAW §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax monies to make reasonable expenditures to fund …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Opinion 2001-1
… GENERAL MUNICIPAL LAW §90; 29 USC §201 et seq .; NY CONST, ART. VIII, §1: A village board may authorize overtime … greater compensation (see, e.g., Mitchell v Adams , 230 F 2d 527, 530). Therefore, since General Municipal Law §90 … with constitutional equal protection guarantees (NY Const, art. I, §11; see, e.g., Gruen v County of Suffolk , 187 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Opinion 2000-9
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers … The governing board of the industrial development agency, in fixing the executive director's total compensation, … previously expressed the view that the word "compensation" in similar contexts generally connotes the total …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9VII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… Agencies receive revenue payments for a variety of reasons. The recording of a cash receipt is the recognition of moneys received from internal or external sources. Most … Agencies receive revenue for a variety of reasons …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewTown of Lewis – Records and Reports (2025M-17)
… on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17DiNapoli: New York May Be Paying Medicaid Premiums for People Living Out-of-State
… federal Public Assistance Reporting Information System (PARIS), which matches enrollment data of public assistance … NYSOH started. DOH did not start reviews of the NYSOH PARIS match results until two years later, in October 2019. … outside of New York according to data sources other than PARIS, such as the U.S. Postal Service’s National Change of …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-new-york-may-be-paying-medicaid-premiums-people-living-out-stateEmployment Recovery Is Slow for New Yorkers with Disabilities
… who do not have a disability in 2022, a disparity that is also greater than the 4.7 percentage point gap nationwide. … 6 According to the Executive, the Office of the CDO is also intended to make “specific, action-oriented” … . 3 In this report, the employment-to-population ratio is the number of working-age (16 to 64) people with a …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesState Agencies Bulletin No. 2409
… on additional groups. Affected Employees: Employees in the groups defined below are affected: Employees who were paid overtime in a title that may be covered and nonexempt under the Fair … (SUNY), and the Bargaining Units and Salary Grades listed in the chart below Union BU NUMBER(S) SALARY GRADE(S) Civil …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2409-reporting-premium-overtime-earningsFormer Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… directly and the citizens they serve indirectly. The FBI is committed to working with our law enforcement partners to … This former treasurer took money from the fire department where he was a trusted leader, then used it for personal … fraud, which carries a maximum sentence of 20 years in prison, and one count of subscribing to false tax returns, …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisDiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… The Metropolitan Transportation Authority’s (MTA) proposal to reduce budget gaps through 2028 by an average of $915 … million annually by paying down debt raises questions on how it will find additional savings and revenue to fund operations when federal aid runs out, according to a …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-dropOversight of the Home Delivered Meals Program
… in that, during the face-to-face transaction with the client, providers are able to assess the client’s overall wellness and condition. Specifically, … or the provider. DFTA has a performance measure to address client complaints within 14 days of the complaint. DFTA …
https://www.osc.ny.gov/state-agencies/audits/2022/01/20/oversight-home-delivered-meals-programDiNapoli Announces State Contract and Payment Actions for April 2017
… nearly 5,900 payments valued at nearly $8.1 million due to concerns about fraud, waste or other improprieties. … six days for contract reviews in April and two days to audit payments. DiNapoli releases this monthly notice to … concrete resurfacing 55.7 miles on Rte. 907H, 908M & I-678, New York City. $14.2 million for 37 transportation …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-actions-april-2017State Agencies Bulletin No. 2316.1
… of this form along with a new Report of Check Exchange. Tax Information These earnings are taxable income, will be … taxable gross subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23161-temporary-overtime-and-pre-shift-briefing-rate-eligible-employeesOpinion 89-65
Whether a town without the adoption of a local law may engage the services of the town attorneys law firm to provide additional legal services to the town
https://www.osc.ny.gov/legal-opinions/opinion-89-65Opinion 97-9
… the board member is not merely speculative and more than de minimis, the board member should not participate in the … municipality for article 18 purposes (see, e.g., 1991 Opns St Comp No. 91-48, p 132; 1988 Opns St Comp No. 88-68, p 135; … board members' participation in this matter, the town's code of ethics should be examined. Section 806 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 91-45
… pursuant to agreement between the town board and highway superintendent) -- Repairs (performance pursuant to agreement between town board and highway superintendent) SUPERINTENDENT OF HIGHWAYS -- Powers … of additional duties - drainage improvements); (highway repairs and improvements subject to agreement with …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 2004-1
… Fees (imposition of for services of emergency rescue and first aid squad) FIRE DISTRICTS -- Ambulance Services … of fees for services of an emergency rescue and first aid squad) GENERAL MUNICIPAL LAW §209-b; TOWN LAW §176: … rescue services provided by an emergency rescue and first aid squad of the fire district fire department, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … the following audits have been issued. State University of New York – Oversight of Disability Services (2021-S-42) The State University of New York (SUNY) is the largest comprehensive system of public …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsNew York’s Economy and Finances in the COVID-19 Era
… 6,320 11.2% Erie 255,861 21,860 9.3% Essex 8,875 758 9.3% Franklin 15,296 1,050 7.4% Fulton 15,655 1,063 7.3% Genesee …
https://www.osc.ny.gov/reports/covid-19-november-12-2020Fare Revenue Considerations for the Metropolitan Transportation Authority
… in Boston’s Massachusetts Bay Transportation Authority (MBTA) to 35.7 percent in the Washington Metropolitan Area … If it received subsidies in 2019 at the same rate as the MBTA, it would have received another $1.7 billion. The other … analysis Of the five systems examined here, three (RTA, MBTA and SEPTA) are primarily subsidized by state and local …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authority