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Opinion 90-21
… the preparation of claims for audit and for retention of audited claims in a town of the second class which has not … Law, §119(1) further provides that when a claim has been audited by the town board, the town clerk must file the claim … addition, the town clerk must prepare an abstract of the audited claims directed to the town supervisor authorizing …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Opinion 89-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE COMMISSIONERS -- Reimbursement for Expenses (loss of wages) VOLUNTEER FIREFIGHTERS -- Reimbursement for …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Opinion 89-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … tax moneys to rent a room in which to meet, if the meetings are for the purpose of providing care and relief to … Whether the Montgomery Fire Department Volunteer Exempt Firemens …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Opinion 95-31
… EMPLOYEES -- Compensation (entitlement of incoming police chief where prior chief declined salary increases) POLICE AND POLICE PROTECTION -- Police Chief (compensation of incoming chief where prior chief … Whether the starting salary for the new chief must be fixed at an amount equal to that which the …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 93-4
… issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (when two-thirds vote required) -- Referendum … issuance of bonds to finance tax certiorari judgments. The resolution authorizing the issuance of the bonds must be … own motion. You ask whether a town board may adopt a bond resolution for the purpose of financing a tax certiorari …
https://www.osc.ny.gov/legal-opinions/opinion-93-4State Comptroller Thomas P. DiNapoli Statement on 2024 State of the State Address
… the State Address by Gov. Hochul outlined her priorities for 2024, addressing issues important to New Yorkers across … of the State Address by Gov Hochul outlined her priorities for 2024 addressing issues important to New Yorkers across …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-2024-state-state-addressNew York State Comptroller DiNapoli: Pension Fund Puts Anti-Israel Movement on Notice
… involved in the anti-Israel Boycott, Divestment, and Sanctions (BDS) movement. DiNapoli and the Fund will take … involved in the antiIsrael Boycott Divestment and Sanctions BDS movement …
https://www.osc.ny.gov/press/releases/2016/06/new-york-state-comptroller-dinapoli-pension-fund-puts-anti-israel-movement-noticeState Comptroller DiNapoli Statement on New York City Mayor's 2023 State of the City Address
… forth his vision for a city that keeps New Yorkers safe and prioritizes the economy, affordable housing and essential services. I commend the mayor's bold plan of … for a city that supports working families. “Like the state and the nation, the city faces economic and fiscal …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2023-state-city-addressXI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… Absent compelling justification, the New York State Office of the State Comptroller (OSC) will not approve a contract … While there is no legal prohibition against the use of such a clause, providing a vendor with the unilateral … over other bidders who based their bids on the full term of the agreement as set forth in the solicitation issued by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsXI-A.4 Procurement Card Use – XI-A. Purchasing
This section provides agencies with policy and guidance on purchasing and paying with a Procurement Card PCard and requirements for online agencies when a purchase order PO is used in conjunction with a PCard
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useXI-A.1.A Separation of Duties – XI-A. Purchasing
… ideally be done by different employees or subunits of an organization. For example, one employee at an agency may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesXII.9.D Refunds Owed to the State – XII. Expenditures
… of these options. Cancel the check Process a credit memo voucher Obtain a check from the vendor Obtain a check from a … appropriate process below to either process a credit memo voucher, obtain a check from the vendor, or obtain a check … process outlined in Chapter VII, Section 3 – AP Adjustment Voucher Overview of this Guide. The Division of the Treasury …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9d-refunds-owed-stateVII.10.H Cash Advance Rollover – VII. State Revenues and Appropriated Loan Receivables
… Typically an agency will choose to transfer advance charges from an appropriation that is due to lapse so the appropriation authority can be used for other appropriate expenses prior to lapsing. Agencies who wish to transfer the charge for … Typically an agency will choose to transfer advance charges from an appropriation that is due …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10h-cash-advance-rolloverXVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… reporting entity. All public benefit corporations (PBC's) determined, in accordance with provisions of GASB … of the State. Its purpose is to improve the Niagara and St. Lawrence Rivers for commerce and navigation, develop the … noted below, effective January 1, 2017, the New York State Canal Corporation, which operates the 524-mile New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporationsProjected Invoice
… year’s annual invoice, which you will receive in November 2026. If you have the Billing Security Role, we notify you … (Options) , shown as a percentage. Employer contribution rates are determined annually to ensure proper funding for … pay for your employees’ retirement benefits. Contribution rates are issued by system and are broken down by tier and …
https://www.osc.ny.gov/retirement/employers/projected-invoiceUnified Court System Bulletin No. UCS-341
… Salary Increases for Judges, Justices, and New York City Court Clerks of the UCS. Affected Employees: Judges, Justices and New York City … and Justices of the state paid courts of the Unified Court System (UCS). In the Final Report on Judicial … Salary Increases for Judges Justices and New York City Court Clerks of the UCS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-341-april-2024-salary-increase-judges-justices-and-new-york-cityState Agencies Bulletin No. 2258
The purpose of this bulletin is to notify agencies of an automatic union dues increase for employees represented by the PBANYS in the Agency Police Services Unit APSU Bargaining Unit 31
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2258-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseImproper Medicaid Payments to Eye Care Providers
… Purpose To determine (1) whether certain eye care providers who appeared to be affiliated complied … and (2) if Medicaid paid for improper claims billed by the eye care providers. This audit covered the period January 1, … State requirements. As a result of these weaknesses, six eye care professionals who did not fully comply with the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-medicaid-payments-eye-care-providersUnified Court System Bulletin No. UCS-360
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2026 Salary Increases for Judges, Justices and New York City Court Clerks of the … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-360-april-2026-salary-increase-judges-justices-and-new-york-citySUNY Bulletin No. SU-361
… is to inform agencies of OSC’s automatic processing of the 2024 UUP three percent (3.00%) Salary Increase and to provide … York and UUP, provides for a salary increase of 3.00% for 2024. In addition, on 09/12/2023 the SUNY Board of Trustees … for in the 2022-2026 Agreement. Effective Dates: The 2024 UUP 3.00% Salary Increase will be paid using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-361-2024-salary-increases-professional-services-negotiating