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Opinion 94-9
… that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (publication not registered as second-class matter but designated as official newspaper prior to 1940) PUBLIC OFFICERS LAW, §70-a; GENERAL … §60(a): A publication which was designated as an official newspaper of a village from prior to 1940 through 1970, and …
https://www.osc.ny.gov/legal-opinions/opinion-94-9State Agencies Bulletin No. 2280
… is to provide agency instructions for processing the 2024 M/C Uniform Cleaning and Maintenance Allowance. Affected … Office of Employee Relations (OER) memorandums dated 10/11/2024 to the Department of Environmental Conservation; Office … and Division of Military and Naval Affairs authorize a 2024 Uniform Cleaning and Maintenance Allowance to eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2280-2024-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 2392
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2025 M/C … of Employee Relations (OER) memorandums dated 10/15/2025 to the Department of Environmental Conservation; Office of … a 2025 Uniform Cleaning and Maintenance Allowance to eligible M/C employees. Effective Dates: The 2025 M/C …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2392-2025-uniform-cleaning-and-maintenance-allowance-employees-designatedXII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… Section Overview and Policies: The purpose of this section is to provide guidance to agencies about … Financial System (SFS) is readily available to the Office of the State Comptroller (OSC). OSC’s Bureau of State Expenditures audits and processes agencies’ payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsUnified Court System Bulletin No. UCS-296
… implemented the various agreements between the Unified Court System of the State of New York (UCS) and the affected … implemented the 2017-2021 Agreement between the Unified Court System of the State of New York (UCS) and the Civil … Unified Court System Bulletin No UCS296 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-296-april-2021-state-new-york-unified-court-system-ucs-incrementsComptroller DiNapoli & A.G. Schneiderman Announce Felony Charges Against Mount Vernon Mayor Richard Thomas
… Thomas P. DiNapoli said. "We will continue to fight public corruption wherever we find it." "As we allege, Mayor … a Chanel purse, and then lied about it in his filings. Public corruption strikes at the very heart of our democracy, … he received from another individual who paid his NYU Stern School of Business tuition bill. The investigation is …
https://www.osc.ny.gov/press/releases/2018/03/comptroller-dinapoli-ag-schneiderman-announce-felony-charges-against-mount-vernon-mayor-richardOpinion 2006-4
… the amount insured under provisions of the Federal Deposit Insurance Act 1 must be secured in accordance with General … with which the money is being deposited or invested) whose commercial paper and other unsecured short-term debt … subsidiary of a holding company, whose holding company's commercial paper and other unsecured short-term debt …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Opinion 2007-4
… fund to be used over the course of several fiscal years to finance appropriations for the consideration due under annual … also requires moneys in the general fund to be used to finance appropriations for the current fiscal year (Village … the proceeds of unneeded village real property sales to finance appropriations for annual ambulance services …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Oversight of Adult Care Facilities
… Objective To determine whether the Department of Health adequately oversees adult care facilities to ensure quality of care and safety for residents. The audit covered the period from … with activities of daily living, and have multiple health conditions. In 2023, there were 534 adult care …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilitiesDiNapoli: Local Law Enforcement Agencies Agree to Improve Sex Offender Monitoring
… requirements of New York’s Sex Offender Registration Act (SORA) and report enforcement results to the state Division of … Services (DCJS). DiNapoli’s audit reviewed compliance with SORA for more than 3,600 moderate- and high-risk sex … why a level 3 offender, the highest risk level under SORA, failed to verify his address for three consecutive …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-local-law-enforcement-agencies-agree-improve-sex-offender-monitoringContract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… under OMH’s “Buy OMH” program, which gave preference to contractors employing OMH consumers. Under the New York State Labor Law, contractors must pay prevailing wages for the locality where … rate. Key Recommendations Enforce the requirement that contractors submit certified payrolls and ensure that they …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… a medical examination, practical and behind-the-wheel driving tests, and maintaining a safe driving record both on and off the job. Additionally, school …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followState Agencies Bulletin No. 824
… first time on or after March 31, 2008. Pending passage of Pay Bill # A11439 which will implement the new 2007-2011 … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC 1476-P ). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/824-april-2008-public-employees-federation-pef-longevity-lump-sum-llsOpinion 96-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. IMPROVEMENT DISTRICTS -- Property (use of proceeds from sale of) WATER DISTRICTS -- Property (use of … may use the excess proceeds from sale for the construction of a new town hall or whether special legislation is …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 90-60
… in our opinion, subdivision two of section 109-b does not negate the authorization in section 120-w to enter …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Fine Fire District – Board Oversight (2023M-81)
… report – pdf] Audit Objective Determine whether the Fine Fire District (District) officials adequately monitored … audit fine fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Opinion 2004-3
… in the opinion. CITIES -- Tax Limit (exclusion for capital appropriations financed with non-property tax … financing) CONSTITUTIONAL LAW -- Tax Limit (exclusion for capital appropriations financed with non-property tax … financing) FEES -- Tax Limits (exclusion from tax limit of capital appropriations financed with user fees) MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Oswego County – Court and Trust Funds (2022-C&T-5)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… Capital projects expenditures include payments made for: The acquisition or construction of the State’s capital facilities including planning, land acquisition, … and economic development projects; and Advances for capital construction costs reimbursable by public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsOpinion 90-3
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution (method of computing full valuation) REAL PROPERTY TAXES AND ASSESSMENTS -- County Taxes (method of … special act requiring otherwise, the allocation of county sales tax revenue to cities and towns required by Tax Law, …
https://www.osc.ny.gov/legal-opinions/opinion-90-3