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Opinion 99-9
… expenses of its city attorney for attending a course at a conference for municipal officials that relates to the … counsel for attending a municipal law course at a conference for municipal officials, if the tuition is charged … to standard registration fees for attendees at the conference, and would not be charged to those who attend the …
https://www.osc.ny.gov/legal-opinions/opinion-99-9Opinion 92-19
… traffic regulations. Section 1660 is a general enabling statute for towns, and details numerous traffic regulating … 1640 of the Vehicle and Traffic Law is an analogous statute authorizing cities and villages to regulate traffic … speed limits, subject to the limitations described in the statute, on private roads within subdivisions if such roads …
https://www.osc.ny.gov/legal-opinions/opinion-92-19State Agencies Bulletin No. 726
… employees’ salaries and the processing of necessary salary corrections. Affected Employees Non-Statutory … described below should be applied for determining the salary when these employees move to a graded position. Method … should be used as an option when calculating the salary of employees moving from an unallocated N/S to a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/726-implementation-new-method-calculating-salaries-employees-upon-movementOpinion 2006-5
… that bear on the issues discussed in the opinion. LOCAL LAWS -- Compensation (mid-term decrease for elected … Duties (mid-term salary decrease for elected officers by local law subject to mandatory referendum) TOWN LAW §27(1); …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 2006-8
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Employee Benefit Accrued … You ask whether a central school district may use monies in an employee benefit accrued liability reserve fund to pay … that, pursuant to this authority, an item may be included in a collective bargaining agreement, whether or not it …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8XIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… Agency Request It is the agency’s responsibility to request to establish a bank … It is the agencys responsibility to request to establish a bank …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… specifically exempted by the Division of the Budget. The allocation is derived by multiplying the percentage rates by … personal service disbursements made between each bi-weekly allocation. The allocation looks at the accounting string used on the PS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… specifically exempted by the Division of the Budget. The allocation is derived by multiplying the percentage rates by … personal service disbursements made between each bi-weekly allocation. The allocation looks at the accounting string used on the PS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsOpinion 89-27
… -- Equal Protection (different contributions for health insurance for newly-elected county supervisors) INSURANCE -- Health Insurance (different contributions for health insurance for … date be required to contribute a greater amount for health insurance coverage than those supervisors who were in office …
https://www.osc.ny.gov/legal-opinions/opinion-89-27DiNapoli: NYC Dept. of Buildings Is Not Doing Enough to Improve Construction Site Safety
… lift. DOB officials said they were not aware of the incident until auditors informed them on June 16, 2021. … Summonses, including failure to notify the agency of the incident. On Dec. 20, 2019, a worker fell 18 feet at the same … incidents. Response DOB officials agreed with most of the report’s recommendations and indicated actions they have …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-dept-buildings-not-doing-enough-improve-construction-site-safetyNew York City Agency Services Monitoring Tool
… Balancing New York City’s budget each fiscal year is foundational for the City’s … for its residents, workers and prospective visitors. In New York City, the demand for services is especially high, … Balancing New York Citys budget each fiscal year is foundational for …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-toolXVI.3.B Fund Accounting – XVI. Financial Reporting
… 1300 – Fund Accounting Process and Document Preparation: New York State has three broad fund categories that are … postemployment benefit (OPEB) plans. The State reports the New York State and Local Retirement System (NYSLRS), which … New York State has three broad fund categories that are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingState Comptroller DiNapoli Releases Audits
… and Markets: Annual Assessment of Market Orders for 2015 and 2016 (2018-S-44) The department established … in potential delays in the provision of services for students. A delay in services could adversely impact … centers and rest areas, prioritizing those ahead of other projects. DOT also incurred cost overruns of more than $8.8 …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsDiNapoli Audit Finds Gaps in NYC School Safety Planning
… Planning requirements for shootings and emergency situations in New York City’s … found plans with incorrect or outdated contact information for key personnel, unarmed door alarms and radios that were … a time of school shootings by requiring districts to plan for the unthinkable,” DiNapoli said. “While it’s clear the …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningOffice of Operations: 2025 Virtual Fall Conference
… Thank you for your interest in the Office of Operations 2025 Virtual Fall Conference. By attending any of the courses below, you will … receive future communications related to its annual Fall Conference. You may opt out at any time by clicking the …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2025-virtual-fall-conferenceOperational Advisory No. 27
… Subject: Accounting Date Policy Change Confirmation Reference: Guide to Financial … the Office of the State Comptroller will be changing the policy regarding the use of Accounting Date in the Statewide … agencies regarding possible exceptions to the statewide policy and any financial reporting implications. If you …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationEligibility, the Benefit and Filing – Career Plan
… Eligibility Tier 1 Members: You are eligible to retire at age … with a reduced benefit between ages 55 and 62. 1 For all tiers, if you recently changed employers, you may be … the benefits of this plan. Regardless of tier, if you work for an employer that offers a special plan (that allows …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingOpinion 95-22
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … (use of tax moneys to purchase exercise equipment) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt Firemen's … Benevolent Association may not expend foreign fire insurance tax moneys to purchase exercise equipment for use …
https://www.osc.ny.gov/legal-opinions/opinion-95-22DiNapoli Releases Bond Calendar for Second Quarter
… the Securities Coordinating Committee which was created by Gubernatorial Executive Order primarily to coordinate the … Transportation Authority, New York City Transitional Finance Authority, New York State Environmental Facilities … and local government spending, public authority financial data and information on 130,000 state contracts, visit Open …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-bond-calendar-second-quarterFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… transfers that were made from the Association’s bank accounts to the Le Roy Fire Department’s checking … The Board did not compare financial transactions listed on bank statements and canceled check images with the amounts … recorded by the Treasurer or compare cash balances on bank statements with the cash balances reported by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associations