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Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … liability reserve exceeded the amount deemed necessary to pay employees for accrued and unused sick and vacation … of appropriated fund balance, which allowed the district to circumvent the 4 percent statutory limit on unrestricted …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsOpinion 90-9
… issues discussed in the opinion. CLAIMS -- Audit (scope of village auditor's authority); (necessity of vendor … LAWS -- Preemption (matters contained in article 5 of Village Law) VILLAGE BOARD -- Powers and Duties (delegation of authority … Whether a village board of trustees which has established the office of …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 2003-6
… as may be needed. Section 150(1) further provides, with two exceptions not here applicable, that "no assessment on …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 89-60
… or the standards of conduct to which the courts hold public officials. We are in receipt of your letter concerning … Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his … Also, we note that the courts of this State have held public officials to a high standard of conduct and, on …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 88-67
… the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor hired as village attorney) GENERAL … LAW, §800(3); VILLAGE LAW, §4-400(1)(c): If a law partner of a village mayor is appointed to the position of … meaning of General Municipal Law, §800(3) if the mayor's partner is hired independently of the partnership and is paid …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 97-17
… authorized to promulgate an annual financial disclosure form for completion and filing by library officers and … to complete and file an annual financial disclosure form promulgated by the county. You ask whether a county may … to complete and file an annual financial disclosure form promulgated by the county. If not, you ask whether the …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 91-6
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … preemption, however, represents a fundamental limitation on home rule powers. Where the State has preempted the field, … consolidations, codifications or restatements of pre-1953 special or local laws applicable to a local …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Opinion 92-10
… if any, of matured, unredeemed bearer serial bonds issued by the village, when such amounts have remained unpaid or unclaimed for three years. Prior inconsistent opinions are hereby … to your letter regarding the disposition of moneys held for the redemption of bonds issued by the village. You state …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Opinion 95-6
… and collected by a town justice in a suburban town in connection with violations of its speed limits and "traffic … collected and remitted to the State Comptroller in connection with convictions pursuant to the Vehicle and … Law, §§153 and 154). With respect to moneys collected in connection with violations of traffic control signals, …
https://www.osc.ny.gov/legal-opinions/opinion-95-6Opinion 98-8
… for the blind. If not available from either of those two sources, the commodities must be purchased from qualified …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Opinion 93-13
… to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and … to municipalities within county the cost of sheriff's road patrol) - Pre-emption (formation of special district for …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 95-17
… -- Property (transfer of property from a town to a district without consideration) PERSONAL PROPERTY -- … of (authority of town to transfer property to a district without consideration) TOWNS -- Powers and Duties (authority of town to transfer property to a district without consideration) TOWN LAW, §§198, 202, 202-a; …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 2000-20
… This opinion represents the views of the Office of the State Comptroller at the time it was … 1979 Opns St Comp No. 79-71-A, p 13, membership in local chamber of commerce; 1982 Opns St Comp No. 81-255, p 255, p 272, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20XI.2.H Multiyear Contracts – XI. Procurement and Contract Management
… process a contract extension. This extension requires the approval of the Office of the State Comptroller (OSC), if such approval was required for the original contract, and the … solicitation or submitting a contract transaction for approval to discuss the unique circumstances delaying a new …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2h-multiyear-contractsII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements report aggregate data for the State, distinguishing between the governmental … and component units. In addition, information is provided for each major fund of the governmental and proprietary fund … (other than MD&A) includes budgetary comparison schedules for governmental funds, information about infrastructure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsXII.9.D Refunds Owed to the State – XII. Expenditures
… This section provides Business Units with guidance on how to process monies owed to the State using the Statewide Financial System (SFS) for a vendor in the New … This section provides Business Units with guidance on how to process monies owed to the State using the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9d-refunds-owed-stateDiNapoli: Wall St. First Half Profits Jumped
… higher. Overall, the securities industry accounted for 20 percent of all private sector wages paid in New York City … were Asian, 8 percent were Hispanic and 6 percent were African American in 2017. Men comprised two-thirds of industry …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-wall-st-first-half-profits-jumpedState Police Bulletin No. SP-236
… Record Effective Date of Inserted Additional Pay Row NY OT Effective Date Payment Amount Earnings End Date … withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate Withholding is 1.95975% for Yonkers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-236-2023-state-police-education-paymentState Agencies Bulletin No. 2207
… appear on the Form 1042-S Statement is described below: Box 1 : Income Code The two-digit code populated in this box identifies the type of income received. This code is populated on the 1042 Tax Balances page. Box 2 : Gross Income The amount is the gross sum of all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2199
… processing of the January 2024 minimum wage increases for hourly employees and provide instructions for payments not … for their work location. Affected Employees: Employees in hourly or annual positions who meet the eligibility criteria … seasonal and other non-statutory positions paid using an hourly rate. The Division of the Budget (DOB) Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2199-january-2024-increase-minimum-wage