Search
Opinion 90-57
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (need for referendum on contract to receive fire protection from village with service award program) FIRE PROTECTION AND PREVENTION -- Contracts (cost of service … award program for the volunteer firefighters of a village fire department is subject to mandatory referendum in one or …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 2006-11
… board member has an interest in town purchases from an auto parts store solely because the board member is an … or performance of any portion of town orders from the auto parts store, he or she is paid a salary by the store and … a prohibited interest if the town makes purchases from an auto parts store that employs the board member as its …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Opinion 2006-4
Whether the General Municipal Law that limit to ninety days the term of an eligible letter of credit applies to a letter of credit issued by an FHLB
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Opinion 89-32
… lease or the renewal. General Municipal Law, Article 18 (§800 et seq .) contains provisions of law relative to … provisions of General Municipal Law, §801 (1986 Opns St Comp No. 86-7, p 11; 1979 Opns St Comp No. 79-146, p 28). … August 30, 1989 Nancy Rhodes, Treasurer County of Hamilton …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Opinion 92-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PUBLIC CONTRACTS -- Policies and Procedures (inclusion of purchases by town highway superintendent); (supersession … to that statute that all purchases or leases in excess of $50000 by the highway superintendent be approved by the …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Opinion 92-39
… This opinion represents the views of the Office of the State Comptroller at the time it was … case of Salyer v Tulare Water District , 410 US 719, 93 S Ct 1224, 35 L Ed 2d 659, in which the Supreme Court … for the consolidation of special districts must be "the owner of taxable property situate within one of the districts …
https://www.osc.ny.gov/legal-opinions/opinion-92-39COVID-19 Causes Big Financial Hit to NYC Arts, Entertainment and Recreation Industry
… sector saw the largest decline among all sectors in the city’s economy due to the COVID-19 pandemic, as … declined by 66 percent over a one-year period ending in December 2020, according to a report released today by New … P. DiNapoli. DiNapoli urged the state and city to work in coordination to provide establishments with clear guidance …
https://www.osc.ny.gov/press/releases/2021/02/covid-19-causes-big-financial-hit-nyc-arts-entertainment-and-recreation-industryPublications
… Both Retirement Systems (ERS and PFRS) Partial Lump Sum (PLS) Payment at Retirement Explains the option to receive a …
https://www.osc.ny.gov/retirement/publicationsOther Bulletin No. 37
… Background Chapter 55 of the Laws of 2015 and Chapter 8 of the Laws of 2017 provide for a salary increase of two … a parity salary increase of two percent (2.00%) for fiscal year 2017-2018. Effective Date(s) The April 2017 SCF M/C …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-37-april-2017-state-university-construction-fund-scfState Agencies Bulletin No. 2313.1
… Employees who have Hourly and Fee service in an Executive Branch Bargaining Unit. This Bulletin Supersedes Payroll … or more years of qualifying service in an Executive branch bargaining unit of New York State government and have … Service Eligibility Service in any of the Executive Branch bargaining units below is counted as qualifying …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23131-longevity-service-payment-employees-eligible-bargaining-unitAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfManagement's Responsibility for Internal Controls Presentation
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework, and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur
https://www.osc.ny.gov/files/local-government/academy/pdf/Managements-Responsibility-Internal-Contols-08-10-22.pdfLicensing and Monitoring of Proprietary Schools (2019-S-68)
To determine whether the State Education Department’s Bureau of Proprietary School Supervision is verifying that schools have sufficient resources prior to initial licensing; and whether the Bureau is adequately monitoring schools and utilizing its database to look for warning flags of future ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s68.pdfOpinion 90-19
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (regulating activities of fire companies) FIRE COMPANY -- By-Laws (regulating internal affairs of … Concerning the relationship between a village and its fire department …
https://www.osc.ny.gov/legal-opinions/opinion-90-19New York’s Paid Family Leave Program
… family member deployed abroad on active military service. 1 The program began providing benefits on January 1, 2018; maximum weeks of leave and percentages of weekly … benefit payments were phased in over four years by January 1, 2021. PFL is an enhancement of previously available …
https://www.osc.ny.gov/reports/new-yorks-paid-family-leave-programNYS Comptroller DiNapoli and Church of England Call on ExxonMobil to Set Targets for Lowering GHG Emissions
… New York State Comptroller Thomas P. DiNapoli, as Trustee of the New York State Common Retirement Fund (the Fund), and … calling on ExxonMobil to set and disclose greenhouse gas (GHG) reduction targets, covering emissions from both its operations and the use of its …
https://www.osc.ny.gov/press/releases/2018/12/nys-comptroller-dinapoli-and-church-england-call-exxonmobil-set-targets-lowering-ghg-emissionsDiNapoli: New York on Better Financial Footing
… remained below 4 percent. Reserves are projected to change little in the next few years, according to the Financial …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footingState Health Department Unnecessarily Paid over $1 Billion for Patients Covered by Private Insurance
… (DOH) paid $1.28 billion in unnecessary Medicaid managed care premiums over a nearly six-year period for enrollees who already had private insurance, according to an audit released today by State … program managed by DOH, provides a wide range of health care services to those who are economically disadvantaged or …
https://www.osc.ny.gov/press/releases/2018/06/state-health-department-unnecessarily-paid-over-1-billion-patients-covered-private-insurance