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Opinion 96-6
… Planning Board , 184 AD2d 937, 585 NYS2d 571, lv den 80 NY2d 761, 592 NYS2d 670, the court declined to invalidate …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Hancock Fire Department – Audit Follow Up (2018M-236-F)
… Department’s (Department’s) progress, as of February 2022, in implementing our recommendations in the audit report released in May 2019. Background The Department is located in the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/hancock-fire-department-audit-follow-2018m-236-fOpinion 89-44
… moneys during the month for which they are reporting. You ask if acting village justices are required to file a …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Opinion 91-33
… herein, the county treasurer, or, in the City of New York, the commissioner of finance, shall be entitled to a fee …
https://www.osc.ny.gov/legal-opinions/opinion-91-33Chautauqua County – Court and Trust (2020-C&T-1)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/chautauqua-2020-ct-1.pdfPayments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… any payroll withholdings. Principal or interest payments on debt. Payments made pursuant to a court order. Amounts due … year. Retirement contributions by a participating employer in the New York State and Local Retirement System as billed by OSC. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditTown of Goshen – Police Payroll (2014M-244)
… April 7, 2014. Background The Town of Goshen is located in Orange County and has a population of approximately … did not appear to have worked certain hours claimed on his timesheet and four officers were paid for days off to … records maintained at the Department did not match those in the Town payroll register. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Approved State Contracts and Payments for August 2017
… of Agriculture & Markets $42 million grant to Cornell University for operation of the veterinary diagnostic … booking services. Deferred Compensation Board: the New York State Deferred Compensation Plan $90.1 million with … with Delaware Investments Fund Services Company as U.S. Equity Manager. $15.1 million with T. Rowe Price …
https://www.osc.ny.gov/press/releases/2017/09/approved-state-contracts-and-payments-august-2017State Agencies Bulletin No. 563
… Purpose To inform agencies of thirty new SUNY Foundation Deduction Codes and of the ability of employees in certain bargaining units to contribute to the various SUNY … Questions To obtain an enrollment form or for information on the SUNY Foundations, go to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/563-suny-foundation-deduction-codesOpinion 92-17
… of law, include a share of county sales tax revenues for towns. You ask whether a sales tax agreement entered into … a portion of the county sales tax revenues not set aside for county or school district purposes shall be distributed … subdivision (a) of Tax Law, §1262, a county may set aside for county purposes or educational purposes all or any …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Unified Court System Bulletin No. UCS-23
… State Court Clerk Association Affected Employees Employees in Bargaining Unit S9 are now eligible for this deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-23-voluntary-insurance-program-certain-employees-unified-courtYates County – Court and Trust Funds (2025-C&T-1)
… to safeguard and account for court and trust funds for the period January 1, 2022 through December 31, 2024. … delayed turning over $44,940 of abandoned property to the State Comptroller for three years. The County Clerk’s … should ensure that all money deemed abandoned property is paid to the State Comptroller in a timely manner. … Our …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Comptroller. Town of Cheektowaga – Awarding Contracts for Goods and Services (Erie County) Town officials structured and awarded a bid for public works projects inappropriately, and managed the …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1975
… location is within the five (5) boroughs of New York City (NYC), effective 12/31/2018, will remain at $15.00. … Location by County Minimum Hourly Wage Job location in NYC $15.00 (effective 12/31/2018) will continue. Nassau, … or Westchester County $15.00 * Other (Job location outside NYC, Nassau, Suffolk, or Westchester Counties) $13.20 *The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wageOpinion 88-53
… The court stated that "(p)etitioner's form of payment was little more than a thinly veiled attempt to obtain pension …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Opinion 2001-13
… 1604 "prohibit localities from excluding persons from the free use of the highways except to the extent such …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13SUNY Bulletin No. SU-318
… Location by County Minimum Hourly Wage Job location in NYC $15.00 (effective 12/31/2018) will continue. Nassau, … Westchester County $15.00* Other (Job location outside of NYC, Nassau, Suffolk, or Westchester counties.) $13.20 * The … Annualized Rate/Associated Hourly Rate Job location in NYC $31,320/$15.00 (effective 12/31/2018) will continue. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateOpinion 90-11
… seq. ) contain statutory provisions pertinent to overtime for municipal officers and employees. Although prior to 1985 … not applicable. Under New York law, even when compensation for overtime is not provided through collective bargaining, … local law, resolution, order or rule, to provide for the payment of overtime compensation to any or all public …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Opinion 2006-11
… CONFLICTS OF INTEREST -- Purchases and Sales (from store at which town board member is employed) -- Exceptions … has an interest in town purchases from an auto parts store solely because the board member is an employee of the store, the interest would not be prohibited if the board …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Homeowners Association, Inc.
… York State Office of Children and Family Services (OCFS) in accordance with the terms and conditions of contract. …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-inc