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Opinion 91-30
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (purchases under State or county contract) … duties as sales representative require direct involvement in the procurement of contracts with the town would have a …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… Agency properly billed, collected and distributed payments in lieu of taxes (PILOT) in a timely manner for the period January 1, 2013 through … taxing jurisdictions within 30 days, as required by law. Key Recommendation Prepare warrants more frequently so …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overState Fiscal Year 2022-23 Enacted Budget Analysis
… that All Funds spending will total $220.5 billion in SFY 2022-23. The Budget was adopted following two years of extraordinary volatility in State finances that began with the unprecedented economic … pandemic and the prospect of steep revenue shortfalls. In response, the State received historic federal financial …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisOpinion 96-24
… v Chester Fire District , 116 Misc 2d 334, 455 NYS2d 312 rev on other grnds 95 AD2d 799, 463 NYS2d 518 affd 60 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 91-61
… This opinion represents the views of the Office of the State Comptroller at the time it was … having such an approved plan. We have been asked whether town and village justice courts must collect the additional … as its general intent (see McKinney's Consolidated Laws of NY, Book 1, Statutes §§98[a], 177[c]). In this regard, …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Opinion 90-62
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Removal (of … perform the duties of his office is entitled to continue in office and receive his salary, unless the superintendent … incompetent; and an incumbent's conviction of a felony or crime involving a violation of the oath of office (Public …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Opinion 91-56
… an obligation to pay outstanding notes or bonds is but one example of a liability which may also include, inter alia …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Four Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… New York, William F. Sweeney, Jr., the Assistant Director-in-Charge of the New York Office of the Federal Bureau of … announced the unsealing today of an indictment charging JAMES SPINA, JEFFREY SPINA, ANDREA GROSSMAN, and KIMBERLY …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersState Agencies Bulletin No. 962
… with procedures to populate retirement records in PayServ for employees who enroll in PFRS Affected Employees Employees … Benefits>Use>Retirement Plans) Enter employee's EmplID in search box. Click Search. Select the correct Empl Rcd# for the corresponding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/962-new-tier-5-benefit-structure-new-york-state-police-and-fire-retirementTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… deposited and remitted collections accurately and in a timely manner. Key Findings The Clerk generally … on a weekly basis, as required by New York State Town Law (Town Law) Section 35. Instead, the Clerk made annual remittances in February, which kept the money from being productively used or invested to earn additional …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Abandoned Property; Technical Cleanup Proposal
… – Makes a variety of technical amendments to the abandoned property law. Memo Bill Text Status … Makes a variety of technical amendments to the abandoned property law …
https://www.osc.ny.gov/legislation/abandoned-property-technical-cleanup-proposalOpinion 91-48
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … 18 and, as a result, that section 801 is not applicable. At least one lower court, however, has held that an … of citizens ineligible to sit on the [b]oard" (158 AD2d at 802, 551 NYS2d at 394; see also Town of North Hempstead v …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Assessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020
… that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program (Program) … and by promoting compliance with the Workers’ Compensation Law (Law). Costs to administer the Program are recovered via … to by the Board, to ascertain the expenses it incurred in administering the Program for the three State Fiscal Years …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedOpinion 91-45
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements … may only make repairs and improvements to town highways in the manner provided in the superintendent's agreement with the town board. The …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 88-44
… Services (town board member employed by engineering firm) -- Interest in Contract (town board member employed by town's engineering firm); (interest arising after execution of contract) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Village of Suffern – Budget Review (B19-6-3)
… expenditure projections in the Village’s tentative budget for the 2019-20 fiscal year are reasonable. Background The … in prior years, we estimate the 2019-20 collections will be approximately $4.3 million, which is $390,000 less than … In adopting the 2019-20 budget, the Village Board should be mindful of the legal requirement to maintain the tax levy …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3State Contract and Payment Actions in July and August
… In July and August, the Office of the State Comptroller … environmental remediation work at the Dearcop Farm Site in Monroe County. $1.2 million with Moore-Clark USA Inc. for …
https://www.osc.ny.gov/press/releases/2024/09/state-contract-and-payment-actions-july-and-augustFailing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… meet these requirements. Your policy should specifically state what will occur in the case of improper claims for … Law, section 77-b (6) … Your policy should specifically state what will occur in the case of improper claims for …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-proceduresDiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… New York residents stand to lose more than $72 billion in reported deductions for income and property taxes if … standard deduction and personal exemptions could result in higher tax bills for some New Yorkers and only modest … for taxpayers, but could affect state and local finances in ways that are hard to predict." On Sept. 27, 2017, …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planState Comptroller DiNapoli Releases School District Audits
… apply established information technology (IT) controls to ensure private and sensitive information was protected … IT control weaknesses were communicated confidentially to officials. Highland Central School District – … scheduling, over $60,000 of these overtime payments could have been avoided or reduced. In addition, 10 employees were …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits