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State Comptroller DiNapoli Releases Municipal & School Audits
… (Statewide) Auditors assessed whether the officials at 21 school districts that had 26,099 enrolled students for … the board or prepare bank reconciliations. Valley Stream Central High School District – Capital Assets (Nassau County) … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2003-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … in section 363-d is for the benefit of firefighters in the New York State and Local Retirement System, with the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 88-66
… e.g., Town of Clarkstown v Reeder , 566 F Supp 137 [SD NY, 1983]). Since public property generally may not be used … There is no statutory requirement that the property be sold at public sale (15 Opns St Comp, 1959, p 115). It has … have a fiduciary duty to secure the best possible price obtainable in their judgment, or the most beneficial …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Opinion 97-25
… they will not perform compensated services for applicants to the board until after the board approves the applications) … (performance of services by board member for applicant to the board) GENERAL MUNICIPAL LAW, §§805-a(1)(c), … of ethics may be amended to require existing board members to sign an affidavit representing that they will not perform …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Opinion 98-4
… director of real property tax services summarizing his or her investigation of and recommendations regarding the …
https://www.osc.ny.gov/legal-opinions/opinion-98-4State Agencies Bulletin No. 1025
… OSC will use software, approved by the United States Postal Service (USPS), that allows for swift handling of mail as well as a discounted postal rate. The process sorts mail by zip code and applies a … Mail program. OSC Actions - The Bureau of State Payroll Services will determine the amount required for the initial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1025-direct-mailing-direct-deposit-advice-statementsState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Batavia City School District , Cohoes City School District , Cooperstown Central School District , Gorham-Middlesex Central School District , … Thomas P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Oversight of Supportive Housing Falls Short
… apartments, including: Severe bedbug infestation in one apartment; Badly damaged walls and ceilings in four … door coming off its hinges in one client’s bathroom; An apartment that smelled so strongly of cat urine that a … that Postgraduate case managers take prompt action to fix apartment conditions that pose health or safety hazards, that …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-oversight-supportive-housing-falls-shortDiNapoli Releases East Harlem Economic Snapshot
… particularly for long-term residents struggling to get by on limited means. East Harlem continues to be a center of … which is a testimony to the entrepreneurial and MWBE spirit of East Harlem residents and business community," said … three-quarters had fewer than 10 employees. While only 2 percent of the businesses employed 100 or more workers, …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-releases-east-harlem-economic-snapshotOpinion 92-15
… (payment for partial disability attributable only in part to line-of-duty injury); (effect of workers' compensation … Municipal Law, §207-c) -- Disability Benefits (payment to deputy sheriff eligible for benefits under General … Law, §207-c if the line-of-duty injury contributed to the disability in a substantial degree. When determining …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Opinion 92-54
… OF INTEREST -- Banking Transactions (designation of bank as depository when town supervisor is officer and … of town supervisor who is an officer and stockholder of a bank would have a prohibited interest in the designation of the bank as a town depository, the renewal of town obligations …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Opinion 2000-16
… Firemen's Benevolent Association (beneficiaries under group life insurance policy); (meaning of "family" as used in … of foreign fire insurance tax special acts) INSURANCE LAW §§9104, 9105: When an exempt firefighters' benevolent … or adoption. Sections 9104 and 9105 of the Insurance Law govern the distribution and use of foreign fire insurance …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16State Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Town of Berkshire , Bethlehem Public Library , Town of Cherry Valley … is being spent appropriately and effectively.” Town of Berkshire – Town Clerk (Tioga County) The town clerk did not … Town of Berkshire Bethlehem Public Library Town of Cherry Valley City …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsEssential Policy Elements – Travel and Conference Expense Management
… rates. The United States General Services Administration (GSA) publishes rates for lodging and meals that federal … reservations. Federal rates are readily available at the GSA website and are usually updated at least once a year. By … their personal vehicles for business reasons. Like the GSA rates, this rate can be used as a general guide in …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsState Agencies Bulletin No. 1852.1
… for tax year 2020. Due to the ongoing COVID-19 pandemic, IRS (Internal Revenue Service) Notice 2021-07 provides … are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most Fringe Benefits are taxable … the Personal Use of Employer-Provided Chauffeur Services Guidelines for Qualified Nonpersonal Use of Vehicles Annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedLife Changes: Getting Your Affairs in Order and A Guide for Survivors
… the Retirement System, and documents for other pensions (TIAA, federal, military or private plans) for which you may … auto, homeowners, property, accident, liability, long-term care and hospitalization policies. Bank accounts — … savings bonds, stocks, bonds and any other securities. Credit cards — account numbers, phone numbers and addresses. …
https://www.osc.ny.gov/retirement/publications/getting-your-affairs-order-and-guide-survivorsOpinion 88-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … at 28 Opns St Comp 1972 p 97 still represents the views of this Office …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 92-1
… be substituted for) GENERAL MUNICIPAL LAW, §§106, 109-b: (1) A municipality does not have discretion to refuse to … securities of sufficient market value are submitted. (2) In addition to the securities enumerated in General … the payment of which is guaranteed by the United States, (2) bonds or notes of the State of New York, or (3) bonds of …
https://www.osc.ny.gov/legal-opinions/opinion-92-1XI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management
… A Third Party Contract is one in which a state agency enters into a contract with another entity (the “State Contractor”) where the primary or exclusive … A Third Party Contract is one in which a state agency enters into a contract with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-stateXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… This section informs Business Units how to process vouchers for payments pursuant to Awards and Non-Judicial Settlement Agreements. Note: These … procedures take effect June 17, 2013 and are retroactive to April 1, 2013 for purposes of classifying expenditures to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreements