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Opinion 88-40
… This is in reply to your letter concerning a joint youth summer program conducted by a village and a town pursuant to a … agreement entered into pursuant to General Municipal Law, Article 5-G (§§119-m, et seq .). Under the agreement, a …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Opinion 89-54
… on the issues discussed in the opinion. MUNICIPAL FUNDS--Capital Reserve Fund (creation of by town for construction of water … improvements) WATER IMPROVEMENT--Construction (use of capital reserve fund) GENERAL MUNICIPAL LAW, §6-c; TOWN LAW, … Whether a capital reserve fund may be established for the construction …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Opinion 88-67
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Legal Services (law … of village attorney, the mayor does not have an "interest" in the employment contract within the meaning of General … be noted that courts have held contracts to be improper in certain circumstances even when there is no literal …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Travel Card Transactions
… Purpose The objective of our examination was to assess the timeliness of reconciling credit card transactions against expense reports and the appropriateness of select travel card … The objective of our examination was to assess the timeliness of reconciling credit card …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsState Agencies Bulletin No. 1796
… is to notify agencies of the 2020 maximum salary limit for members of ORP and VDC in Tier 6. Background In … Section 415 of the Internal Revenue code, which provides for dollar limitations on benefits and contributions under … (C), and 408 (k) (6) (D) (ii) will increase to $285,000 for the 2020 plan year, which is the calendar year for ORP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1796-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedState Agencies Bulletin No. 1810
… Purpose The purpose of this bulletin is to inform agencies of the automatic system termination of … who have not received a paycheck since 12/31/2018 and to provide agencies instructions for the use of Action Reason code ACV to identify employees who should not be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1810-automatic-system-termination-employees-inactive-more-one-yearState Agencies Bulletin No. 1825
… Security Performance Advances and provide instructions for payments not processed automatically. Affected Employees … to eligible employees based on the appropriate 2019 Salary Schedule (BUs 01 and 21), 2015 Salary Schedule (BUs 61 and 91), or 2014 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1825-april-2020-security-performance-advancesState Agencies Bulletin No. 1826
… 2020 CSEA Performance Advances and provide instructions for payments not processed automatically. Affected Employees … between the State of New York and CSEA, provides for payment of performance advances on April 1 to eligible … date based on the 04/01/2019 Salary Schedule are eligible for the April 2020 CSEA Performance Advance provided the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1826-april-2020-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 2213
… automatic processing of the Non-Leap Year Factor Change for Fiscal Year 2024-2025. Affected Employees: All employees … Factor of .038356. Effective Dates: The Factor Change for Fiscal Year 2024-2025 will be processed using the … OSC Actions: Job Data After payroll processing is complete for Pay Period 1, OSC will insert a row on the Job Data page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025State Agencies Bulletin No. 1565
… the Division of the Budget Policy and Reporting Manual, Item B-300 and Item B-300A (effective April 18, 2017), maintenance rates have been increased. Note : Item B-300 and B-300A present information for specific …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1565-change-maintenance-rates-employee-housing-and-mealsOpinion 92-26
… Elections (liability for expenses of) COUNTY LAW, §361-a; ELECTION LAW, §§4-136(1), (2), (3), 4-138: All expenses of a … concluded that subdivision three of section 4-136 of the Election Law requires "all" expenses incurred by a board of … to providing polling places and the compensation of election officers in each election district are city, town or …
https://www.osc.ny.gov/legal-opinions/opinion-92-26State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … of East Rockaway , Herkimer County and the Village of New Paltz . "In today's fiscal climate, budget transparency … in an unaccounted for balance of $36,091. Village of New Paltz – Internal Control Over Building Department …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 90-33
… In the absence of the village mayor at a village board meeting, the deputy mayor has the power to appoint village … Village Law, in the absence of the village mayor at the meeting of the village board of trustees, the deputy village … one of the village trustees as deputy mayor at the annual meeting. That paragraph further provides that the deputy …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Comptroller DiNapoli Releases Municipal Audits
… Library , Rockland County and Town of Saugerties . “In today’s fiscal climate, budget transparency and … (Monroe County) The board did not take an active role in overseeing the library’s financial operations and … targets and whether they adhered to the program budget. In addition, the department paid agencies a total of …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Batavia , Town of Carrollton , Forks Fire District #3 , City of Long Beach and the Montezuma … P DiNapoli today announced his office completed audits of the Town of Batavia Town of Carrollton Forks Fire District …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… Soil and Water Conservation District and Yates County . “In today’s fiscal climate, budget transparency and … on appropriated fund balance that cannot be maintained in the future. In addition, town officials are unable ensure that all the …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsOpinion 92-49
… constituting park facility) REFERENDUM - Permissive (need for when town leases land for recreational trail) TOWN LAW §§81,220: A proposed lease of real property for use as a town recreational trail is subject to permissive … the proposed recreational trail would constitute a park for the provisions of law relating to the holding of a …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 92-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (prohibition against county … Whether a member of a county governing board who also serves as an unsalaried …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Comptroller DiNapoli Releases Municipal Audits
… in DWI fees, $39,797 in administrative fees, $21,312 in ignition interlock fees and $17,672 in restitution and …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Excessive Premium Payments for Dual-Eligible Recipients in Mainstream Managed Care and Health and Recovery Plans (2023-F-39) (Response)
To assess the extent of implementation of the four recommendations included in our initial audit report, Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Report 2021-S-37).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f39-response.pdf