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Opinion 92-1
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … GENERAL MUNICIPAL LAW, §§106, 109-b: (1) A municipality does not have discretion to refuse to permit the withdrawal … time to time, may withdraw, at their option, the whole or any portion of the amount retained from payments to the …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… report – pdf] Audit Objective Did the Henrietta Fire Company, Inc. (Company) Board of Directors (Board) provide adequate … managed. Adequate oversight includes ensuring that Company officials maintain comprehensive records, … Did the Henrietta Fire Company Inc Company Board of Directors Board provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Opinion 2000-10
… this chapter" (emphasis added), that is, notwithstanding only the provisions of the General Municipal Law. There is … our opinion, chapter 41 takes precedence over section 6-l only insofar as the two statutes are in conflict (id.). After … provided, the pedestrian walkway was constructed using only Federal and State funds. Under these circumstances, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Wyandanch Union Free School District – Budget Review (B24-7-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2024-25 budget. Background The Wyandanch Union Free School District … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Wyandanch Union Free School District - Budget Review (B22-7-1)
… of the proposed 2022-23 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk … district is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … year. Key Findings We found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1XI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… record for an equipment acquisition agreement must include a justification of need for the equipment. Cost/price is a fundamental part of the needs evaluation and can play a crucial role in the decision making process. … Form H-101-Request for Approval of Personal Property (Equipment) And Real Property State Supported Bonds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionWyandanch Union Free School District – Budget Review (B21-7-1)
… of the proposed 2021-22 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk … general fund as of June 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1SUNY Bulletin No. SU-329
… The purpose of this bulletin is to notify SUNY agencies of calculation changes pertaining to 403(b) deductions. Affected … The purpose of this bulletin is to notify SUNY agencies of calculation changes pertaining to 403b deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plansXVI.3.A Financial Statements – XVI. Financial Reporting
… these financial statements are numerous and varied. They have different objectives and use the financial statements … known facts, decisions, or conditions that are expected to have a significant effect on financial position or results of … flows between governmental and business-type activities have not been eliminated. Governmental activities, which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsCUNY Bulletin No. CU-665
… employees in Bargaining Unit T4 with Dues (Code 486) and automatically update as follows: Title Title Code Old …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-665-international-brotherhood-electrical-workers-ibew-local-3Wyandanch Union Free School District – Budget Review (B20-7-7)
… the adopted 2020-21 budget. Background The Wyandanch Union Free School District, located in Suffolk County, adopted a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Disability Retirement – When Employees Retire
… individual filed the original disability application, only they may request a hearing. If you, as the employer, …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirementOperational Advisory No. 16
… Subject: Mass Delete of Budget Journals Guidance: Starting Thursday … Mass Delete of Budget Journals …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/16-budget-journal-mass-deleteMWBE Waivers Granted
… State contract goals. Waivers may be granted to offerors and contractors who certify that every Good Faith Effort has …
https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-grantedFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
https://www.osc.ny.gov/files/local-government/publications/2022/pdf/2022-sales-taxes-first-quarter.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
State Agencies Bulletin No. 2271
… 3rd, 2025. Form AC3173, approved by OSC, is the only acceptable form that Agencies should submit. Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2271-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 91-14
… -- Procedures (necessity for referendum) -- Refuse and Garbage (town refuse and garbage district collecting refuse for village) REFERENDUM -- … to cooperation agreement for refuse collection) REFUSE AND GARBAGE -- Collection of (for village by town refuse and …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Opinion 89-49
… executor as substitute for a previously named fiduciary, a fee is properly charged pursuant to SCPA, §2402(7), based on … such a proceeding, there is no actual monetary value, the fee charged would be $27.00. This is in reply to your inquiry … by a Surrogate's Court. Specifically, you ask whether a fee is properly imposed pursuant to subdivision 1 or 2 of …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Opinion 92-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Law, §207-m) GENERAL MUNICIPAL LAW, §207-m: The chief of police of a city, who is the permanent full-time head of … Whether pursuant to General Municipal Law 207m the chief of police of a city who is the permanent fulltime head of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-44