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Opinion 89-24
… INTEREST -- Collective Bargaining Agreement (school board member holding position in state teachers association) -- … §2103(4); General Municipal Law, §§801, 802(1)(f), 805-a, 806: A school board member does not have a conflict of … conflict of interest when: (1) the person holds a position with a state teachers association which "also represents" the …
https://www.osc.ny.gov/legal-opinions/opinion-89-24DiNapoli Releases Executive Budget Report
… the finances of New York households. The Executive Budget does not include any contingency measures for any potentially … state-sourced funding to maintain services; however, it does not have the taxing capacity to replace federal … changes than permanent ones. An early extension of what was supposed to be a temporary surcharge, solidifying …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… associated with the IRS’s rule regarding temporary assignments (sometimes referred to as the One Year rule), and … the section below about the IRS rules regarding temporary assignments). This IRS requirement applies even in cases … for paying appropriate taxes. IRS Rule for Temporary Assignments – Tax Implications The subsections below discuss …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationOpinion 95-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 92-12
… self-employed or performing uncompensated services) WORDS AND PHRASES -- Employment (meaning for purposes of General … if the firefighter is granted an accidental disability retirement allowance (see Retirement and Social Security Law, … 207-a on municipalities and fire districts (see 1977 NYS Legislative Annual, p 336). The legislative history …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Opinion 2001-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Opinion 2002-4
… related to his or her usual and normal duties and that do not interfere with his or her ordinary duties, such as by … a dredging project that are reasonably related to, and do not interfere with the performance of the usual work of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 90-36
… checks) REAL PROPERTY TAX LAW, §924; TOWN LAW, §§35, 37: A town tax collecting officer may accept a postdated check … Hun, at 260) and the agent wrote in pencil on the checks when they were severally to be presented for payment. In … (UCC, §3-114[2]). The fact that a check is postdated does not affect its negotiability (UCC, §3-114[1]); People v …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 88-56
… This opinion represents the views of the Office of the State Comptroller at the time it was … of such contract and (2) the duties of such employment do not directly involve the procurement, preparation or … since the exception in section 802(1)(b) applies only when a municipal officer or employee has an interest in a …
https://www.osc.ny.gov/legal-opinions/opinion-88-56DiNapoli: Wall Street Bonuses Edge Up in 2014
… related to the 2008 financial crisis continues to be a drag on Wall Street profits, but the securities industry … Regulatory reforms are changing the way the industry does business by requiring larger reserves, limiting … average bonus was much stronger in the two previous years when bonuses increased by a total of 52 percent. The increase …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014Comptroller DiNapoli Releases School District Audits
… and timely, they did not timely bill for nonresident students placed in the district. Hyde Park Central School District – Fixed … and use a competitive request for proposal (RFP) process when contracting for the annual audit. Auditors also found …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Travel Advisory No. 3
… Travel Manual Update Guidance: This advisory is intended to notify agencies of updates to the OSC Travel Manual. The key updates are as follows: … is on assignment at a work location 35 miles or more from both their official station and their home, they are …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateState Agencies Bulletin No. 1522
… Purpose To inform agencies of the processing of the taxable fringe benefit CLEFR for 2016. Legal Reference … Licensure and Exam Fee Reimbursement Program Effective Date(s) Administration paychecks dated November 30, 2016 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1522-certification-licensure-and-exam-fee-reimbursement-clefr-2016State Agencies Bulletin No. 1436
… Purpose To inform agencies of the processing of the taxable fringe benefit CLEFR for 2015. Legal Reference … Licensure and Exam Fee Reimbursement Program Effective Date(s) Administration paychecks dated December 2, 2015 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1436-certification-licensure-and-exam-fee-reimbursement-clefr-2015South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… governing the use of credit cards. Company officials do not ensure that invoices for all credit card purchases are … activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… and reported and that Company moneys are safeguarded for the period June 1, 2012 through October 4, 2013. … The Delevan Volunteer Fire Company provides services for the Village of Delevan in Cattaraugus County. The Company … with monthly or annual reports and was not responsible for receiving and maintaining custody of all Company funds. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialCayuga County Community College – Information Technology (2013M-291)
… College’s internal controls over Information Technology for the period September 1, 2011 through August 27, 2013. … by Cayuga County and operates two campuses. The College is a part of the State University of New York (SUNY) system, and … members and a student trustee. Key Findings The College does not have a complete, centralized and up-to-date …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… if the Board of Directors applied a uniform system for project approval and monitored approved projects for the period of January 1, 2012 through July 29, 2013. … before Board approval. Maintain appropriate records for each project. Implement procedures to monitor project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalState Agencies Bulletin No. 1106
… The CLEFR amount will be reported on the employee’s Form W-2 in box 14 using FRB . Communication to Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011State Agencies Bulletin No. 1200
… The CLEFR amount will be reported on the employee’s Form W-2 in box 14 using FRB . Communication to Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012