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Opinion 2008-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 1 The collective bargaining agreement does not expressly state how the cash payment is to be calculated. It appears, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6DiNapoli Releases Report on State Spending to Implement Raise the Age Law
… Social Services costs, which include personnel costs for case workers, RTA foster care, aftercare costs for RTA youth …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Brentwood Public Library , Emergency Service Communication … , Village of Milford , Village of Nassau and the Town of Pendleton . "In today's fiscal climate, budget transparency …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2Opinion 93-32
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … annual financial disclosure statements) MUNICIPALITIES -- Officers and Employees (authority of State Comptroller to …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Comptroller DiNapoli Releases Municipal Audits
… pieces of supporting documentation to verify eligibility and/or were incorrectly granted. One property owner did not … year ended June 30, 2018, personal services and employee benefits accounted for 90 percent of revenue. This leaves … between district revenues and appropriations. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0Opinion 96-6
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST-- Insurance … agency through which town's insurance placed) -- Interest in Contract (arising from general concern with overall … of the insurance agency, would not have an "interest" in the town's insurance contracts. The supervisor, however, …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Hancock Fire Department – Audit Follow Up (2018M-236-F)
… Delaware County. The Department provides fire protection and other emergency services to the Hancock Fire District residents and two townships in Pennsylvania. The Department has the … officers: President, Vice President, Treasurer and Secretary. Results of Review Based on our limited …
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
… COMPTROLLER -- Justice Court Fund (reporting requirements for acting village justices) VILLAGE LAW, §§3-301(2)(a), … whether or not they received moneys during the month for which they are reporting. You ask if acting village … Justice Court Fund of the Office of the State Comptroller for those months during which they did not preside as a …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Opinion 91-33
… or statutory amendments that bear on the issues discussed in the opinion. BAIL MONEYS -- County Treasurer's Fee … (maintenance by county treasurer of common bank account for separate bail deposits); (duty of superior court to … account); (maintenance of common bank account for separate bail deposits); (applicability of 2% bail fee to …
https://www.osc.ny.gov/legal-opinions/opinion-91-33Town of Tully – Justice Court Operations (2021M-10)
… report - pdf ] Audit Objective Determine whether the Town of Tully (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured collections … Tully Town Justices provided adequate oversight of Justice Court Court financial activities and ensured collections were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10Payments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… to a court order. Amounts due upon lawful contracts for periods exceeding one year. Retirement contributions by a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditState Agencies Bulletin No. 563
… an approved deduction enrollment form, which is available online. State employees will be invited to identify the … SUNY Foundations for individual campuses is available online at: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/563-suny-foundation-deduction-codesTown of Goshen – Police Payroll (2014M-244)
… Purpose of Audit The purpose of our audit was to review internal controls over the Town’s police payroll … protection. Key Findings Police Department members did not always sign the daily member attendance record and not … had time overlaps, a full-time officer did not appear to have worked certain hours claimed on his timesheet and four …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Opinion 92-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- … each of the cities in the county with the approval of the state comptroller .... (emphasis added) Thus, this statute …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Approved State Contracts and Payments for August 2017
… $2 million with Luck Brothers Inc., $1.6 million with Callanan Industries Inc. and $737,000 with Broome Bituminous …
https://www.osc.ny.gov/press/releases/2017/09/approved-state-contracts-and-payments-august-2017Yates County – Court and Trust Funds (2025-C&T-1)
… [read complete report - pdf] Purpose of Review Our objective was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Unified Court System Bulletin No. UCS-23
… the use of deduction code 303, Long Term Care Insurance, for employees represented by the New York State Court Clerk … Employees Employees in Bargaining Unit S9 are now eligible for this deduction Effective Date Immediately Instructions for Submitting a Transaction Open the Gen Deduction CD …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-23-voluntary-insurance-program-certain-employees-unified-courtComptroller DiNapoli Releases Municipal Audits
… duties. Further, the board, company members and taxpayers do not have complete assurance that foreign fire insurance … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1975
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … including increases for employees whose annual salary is below the annualized equivalent of the minimum wage for … with the following Budget bulletin the minimum hourly wage is to increase as noted: Division of the Budget (DOB) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wageOpinion 88-53
… firefighters for working scheduled vacations pursuant to a collective bargaining agreement is not includable in the calculation of one year final average salary. You ask whether compensation paid to police officers or … preceding the date of such employee's retirement, exclusive of any lump sum payments for sick leave, or …
https://www.osc.ny.gov/legal-opinions/opinion-88-53