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Opinion 89-54
… by the improvement, or to apportion the costs between the two areas. The method of apportioning the costs is not …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Opinion 88-8
… or (1)(h) of section 802 is required. However, subdivision two of section 803 provides that disclosure shall not be …
https://www.osc.ny.gov/legal-opinions/opinion-88-8Opinion 92-20
… This opinion represents the views of the Office of the State Comptroller at the time … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of … Whether a town may impose a license fee on concerts which take place during the running of a county …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 92-16
… who utilizes a portion of his or her home as an office in connection with the performance of his or her official town … who utilizes a portion of his or her home as an office in connection with the performance of his or her official town … p 158; see also 1980 Opns St Comp No. 80-59, unreported; 26 Opns St Comp, 1970, p 267; Town Law, §116[1]). The board …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Opinion 97-6
… Telephone System (use of surcharge revenues to construct housing for enhanced emergency telephone system) -- Powers … 301(8), 303, 308: The cost of constructing an addition to house an enhanced emergency telephone (E911) system which is … by the county governing board to be necessary to properly house the system and to assure effective operation and …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Opinion 91-38
… opinion. PUBLIC CONTRACTS -- Bid Specifications (amount returned from the deposit for copies of) LOCAL LAWS -- … required by General Municipal Law, §102, must be returned by a city to unsuccessful bidders and non bidders. … or corporation, other than the successful bidder, is returned in good condition within thirty days following the …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Opinion 94-7
… rescue and first aid squad) GENERAL MUNICIPAL LAW, §209-b(4); MUNICIPAL HOME RULE LAW, §10(1)(i), (ii)(a)(9- a): A village is prohibited by General Municipal Law, §209-b(4) from imposing fees upon users of emergency or … the prohibition contained in General Municipal Law, §209-b(4) pursuant to its home rule powers. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Opinion 2002-16
… Law §1-102[6], [7]; cf . Wells v Town of Salina , 119 NY 280). In this regard, we note that towns and villages have … of the publicity fund expenditure. 3 So long as the primary purpose of the contract is to further the purposes of … reference to any particular proposed agreement. 2 The primary focus of such a guide must be to further publicity …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 99-7
… used to purchase a computer, and for ceremony to dedicate new firehouse and fire apparatus; 1989 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Opinion 99-2
… exception to competitive bidding) STREETS AND HIGHWAYS -- Improvements (construction performed by municipal employees … reasonably expected that the competitive bidding monetary threshold for purchases will be exceeded. If it is not known … that a salt storage shed would qualify as a "building" under this section (see 14 Opns St Comp, 1958, p 374). …
https://www.osc.ny.gov/legal-opinions/opinion-99-2XVI.3.E The Reporting Entity – XVI. Financial Reporting
… are provided by various quasi-state agencies and public benefit corporations whose activities and financial … Greenway Conservancy for the Hudson River Valley, Inc. Health Research, Inc. Homeless Housing and Assistance … of SUNY Statutory Colleges of Cornell and Alfred JOINT VENTURES Joint ventures are reported based on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… $10 million in 2014. I want to thank Comptroller DiNapoli for shining a light on the challenges that Albany is facing. … our city’s tax rates and debts already exceed the median for other cities. We will continue to work with our partners … report found a number of positive economic indicators. For example, the city’s unemployment rate of 7.2 percent was …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsResponse Planning for Unexpected Events
… of only one event. There were also no procedures for two events – cancellation of a special schedule and trees on …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsCompliance With Special Education Requirements – Evaluations
… begin until written parental consent is received. IEP meeting: The IEP team reviews the results of the various … manner. Therefore, the DOE uses the date of the IEP meeting as a proxy for the evaluation completion date. The … of these 22,266 referrals, 3,745 closed before an IEP meeting was held, 17,454 culminated in an IEP meeting, and …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsPayroll Improvement Project Bulletin No. PIP-012
… system will automatically calculate Addl Pay adjustments for certain Addl Pay changes. Addl Pay Proration affects the … PS1 and PS3, and Administrative Maintenance Pay (AMP) for certain Security bargaining units. Note: Overpayment … effective in the current pay period and processed for the current pay period: Placed on a Paid Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-payUnified 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 … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2026 Salary Increases for Judges Justices and New York City …
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-341
… any necessary arrears into PayServ using Deduction Code 516, TRS PY Arrears Before Tax. Arrears must be entered … Pension Plans page prior to adding the arrears deduction: Main Menu >Benefits > Enroll in Benefits > USA-Pension Plans … employee already has a deduction record for Deduction Code 516, TRS PY Arrears Before Tax by scrolling through the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-341-agency-actions-required-fiscal-year-2021-22-new-york-stateDiNapoli: Improved Planning Needed for New York To Achieve Its Clean Energy Goals
… The audit found that the PSC did not develop a back-up plan if the Climate Act’s goals were not met within … Act’s goals, and auditors determined that the PSC did not plan properly for the historical project cancellation rate. … the Climate Act program, and 28 projects were cancelled from 2005 to 2023. Of the remaining 202 projects, only 30% …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-improved-planning-needed-new-york-achieve-its-clean-energy-goalsState Comptroller DiNapoli Releases Municipal Audits
… the board. Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (Ontario County) Town officials did … activities. The board did not adopt an investment policy, correctly monitor investments, establish a procurement policy, effectively audit claims, annually audit the …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsDivision of Housing and Community Renewal Bulletin No. DH-80
… Repay State Loan 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-80-repayment-rrsu-bargaining-unit-67-deficit-reduction