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Opinion 90-3
… -- County Taxes (method of computing full valuation) TAX LAW, §1262(d),(f); REAL PROPERTY TAX LAW, §§840(1), 844(1): … all other real property. When a village elects direct cash payment and sales tax is allocated to that village, the full …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Opinion 97-7
… of unclaimed court and trust moneys) ABANDONED PROPERTY LAW, §§600, 1404: Moneys held by a county treasurer which … five year dormancy period set forth in Abandoned Property Law, §600 should be transferred to the Comptroller pursuant … same, and the state shall hold itself responsible for the payment of all claims established thereto pursuant to law, …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 2000-12
… from voting on salaries of relatives) GENERAL MUNICIPAL LAW §§801, 806: There is no provision in article 18 of the General Municipal Law (§800 et seq.) that prohibits a town board member from … contracts shall not be construed as precluding "the payment of lawful compensation … of any municipal officer or …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Comptroller DiNapoli Releases State Audits
… therapist $146,225 because he reported incorrect Medicare payment information. He avoided Medicaid’s automated claims … discrepancies or report them to OSC as required by state law. The petty cash account, which had not been reconciled in … therapist $146225 because he reported incorrect Medicare payment information …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsFine Fire District – Board Oversight (2023M-81)
… adopt the budgets, as required by New York State Town Law Section 181. Approve realistic budgets for 2019 through … and capital plans. Adequately audit claims prior to payment. For example, claims were approved without a quorum … file financial reports. Audit and approve claims prior to payment and annually audit the Secretary-Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81XII.8.D Contract Assignments and Sureties – XII. Expenditures
… contract assignments and sureties. Policies State Finance Law, Article 7, Section 112 states the State Comptroller must … shall be executed or become effective. State Finance Law, Article 9, Section 138 prohibits contractors from … will remain the same. Business Units must process the payment as a regular voucher. OSC will handle Surety …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8d-contract-assignments-and-suretiesState Agencies Bulletin No. 1971.2
… an exemption from the provisions pursuant to State Finance Law, Chapter 56, Article 14, §200(4 ), this section should be … for recovery of funds, and authorizes the NYS salary payment to be sent to the designated financial institution(s) … be run with the department ID you are auditing and a date prompt of the last day the query was executed. This will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19712-direct-deposit-guidance-and-audit-queryState Agencies Bulletin No. 1971.1
… an exemption from the provisions pursuant to State Finance Law, Chapter 56, Article 14, §200(4 ), this section should be … for recovery of funds, and authorizes the NYS salary payment to be sent to the designated financial institution(s) … be run with the department ID you are auditing and a date prompt of the last day the query was executed. This will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19711-direct-deposit-guidance-and-audit-queryOpinion 88-67
… in the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor hired as village attorney) GENERAL MUNICIPAL LAW, §800(3); VILLAGE LAW, §4-400(1)(c): If a law partner of …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Unified Court System Bulletin No. UCS-349
… inform agencies of OSC’s automatic processing of the April 2025 UCS Increments and Longevity Increments and provide … F8, G9, SA, SD, SG, SK, SN SR, SY 86, 87, 88, CT Salary Schedule 04/01/2024 04/01/2024 04/01/2024 04/01/2024 … least “Satisfactory” to be eligible for a longevity step payment in April 2025. Effective Dates: The April 2025 UCS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-349-april-2025-state-new-york-unified-court-system-ucs-incrementsOpinion 94-20
… "extraordinary expenses" for snow and ice removal) VILLAGE LAW, §§5-518, 6-622, 22-2200; MUNICIPAL HOME RULE LAW§10(1)(ii)(e)(2); LOCAL FINANCE LAW, §§26.10, 29.00: A … end of the village's 1994-5 fiscal year to provide for the payment of all or part of any "extraordinary expenses" for …
https://www.osc.ny.gov/legal-opinions/opinion-94-20State Agencies Bulletin No. 2280
… one year of the eligibility date may receive the 2024 payment upon the return from leave. The payment amount is based on the employee’s percentage prior to … of Environmental Conservation: $625 Director, Division of Law Enforcement 001330 Assistant Director, Division of Law …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2280-2024-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 89-41
… (necessity of public hearing) GENERAL MUNICIPAL LAW, §216; TOWN LAW, §179: A mandatory referendum to … age", no service award program may provide for the payment of benefits before age 55, except in the case of …
https://www.osc.ny.gov/legal-opinions/opinion-89-41XII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… of State Expenditures audits and processes agencies’ payment vouchers. As such, OSC’s auditors will require access … readily available to OSC’s auditors to facilitate timely payment approval. The auditors’ requests may be limited … http://www.dos.ny.gov/coog/foil2.html Public Officers Law, Article 6, Sections 84-90: Freedom of Information Law …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsOswego County – Court and Trust Funds (2022-C&T-5)
… (i.e., a security interest in property filed to ensure payment for contracted services rendered on the property). … by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a report on an … when the whereabouts of any person entitled to payment from the estate is unknown, funds from estates are …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5NYS Comptroller DiNapoli: Beware Text Message Scam Targeting Retirees
… fund and the Office of the State Comptroller, asking for a payment to “upgrade” the retirement fund. It’s a scam. Report … and does not, send out any electronic messages asking for payment for upgrades. Don’t be fooled. Protect yourself by not responding and by reporting these messages to law enforcement if you get one.” The sham messages attempt to …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-beware-text-message-scam-targeting-retireesXIII.8 Overview – XIII. Employee Expense Reimbursement
… Professional Dues and Publication To be eligible for payment, the membership must be directly related to the … or training sessions. A Department head can authorize payment of dues for staff members involved in professional … for damages which are authorized under State Finance Law Article II, Section 8 paragraphs 12 through 12-f. Other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8-overviewXII.6.D Paying a Single Payment Vendor – XII. Expenditures
… AND POLICIES This section informs agencies how to make a payment to a single payment vendor in the Statewide Financial System (SFS). Specific agencies use single payment vendors to process payments to multiple payees for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorIX.6.D HHS Payment Management System – IX. Federal Grants
… Department of Health and Human Services’ (HHS) Division of Payment Management uses a custom-developed Payment Management System (PMS) that provides federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemOpinion 91-25
… holiday pay); (employment restrictions) GENERAL MUNICIPAL LAW, §207-a(2), (6): A disabled retired firefighter receiving … as added by chapter 965 of the Laws of 1977, requires payment of the full amount of regular salary or wages to be …
https://www.osc.ny.gov/legal-opinions/opinion-91-25