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Village of Oxford – Justice Court Operations (2013M-219)
… Purpose of Audit The purpose of our audit was to review the Justice Court’s financial … 1, 2011 through April 30, 2013. Background The Village of Oxford is located in the Town of Oxford in Chenango County …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Opinion 91-50
… or by a political subdivision. This is in reply to your inquiry asking whether bonds of the Local Government … ("LGAC") may be substituted for cash retainage pursuant to section 139 of the State Finance Law. Section 139(3) … or any part of amounts retained by the State from payments due to such contractor upon the deposit with the State …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… The Town operates its Court with two Justices - Justice Edwyn Hise has presided since 1998 and Justice James Orr has presided since 2011. Each Justice has a Court clerk to assist with Court activity. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195DiNapoli Releases May State Cash Report
… tax payments due in June should provide more insight on how current economic conditions are affecting individuals … Since becoming Comptroller, DiNapoli has created several tools to allow the public to better track government … issues. These are easily accessible on his transparency website called Open Book New York ( www.openbooknewyork.com …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-releases-may-state-cash-reportCUNY Bulletin No. CU-329
… inform agencies of the procedures to process nonresident alien scholarships in PayServ. Affected Employees CUNY … travel, room and board. These payments are reportable on Form 1042-S and may be subject to nonresident alien tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarshipsOpinion 97-9
… village board members must recuse themselves in connection with a proposed zoning change, under consideration by the … officer or employee has an interest in any contract with his or her municipality if he or she receives a direct … principal ranged from $400 to $3,000 per year, or at most .15% of the company's annual gross sales. Under these …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Taxes and Interest
… the date we receive the property. The interest rate is set by the New York State Department of Tax and Finance and is updated … Glossary Required Documentation Tips to Help You Keep Your Money What to Expect from Us … We pay interest on interest …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestOpinion 95-21
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … (procedures for) TOWN LAW, §206: A town board may, on its own motion, and must, upon the filing of a proper … a proceeding to consolidate several sewer districts on its own motion, or whether such a proceeding may be …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Selected Aspects of the Motor Carrier Safety Assistance Program
… Purpose To determine whether the Department of Transportation (Department) is taking appropriate actions to ensure that …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programOpinion 88-73
… MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, … purposes. You note that suburban towns are authorized by Town Law, §55-a to establish such a fund. There is no …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 88-69
… This opinion represents the views of the Office of the State Comptroller at the time it was …
https://www.osc.ny.gov/legal-opinions/opinion-88-69DiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… and costing taxpayers storage expenses, according to an audit released today by State Comptroller Thomas P. … New York state quickly purchased medical equipment to address the public health crisis,” DiNapoli said. “Now, … unused devices sit idle. I urge the Department of Health to develop and execute a strategic plan for the maintenance …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringOpinion 2002-15
… for the cost of street lighting within a town pursuant to Town Law §64(19) and Highway Law §327 are raised on a … that requires or permits monies for any given purpose to be raised from taxes levied only in the unincorporated … have concluded that a local government may not, pursuant to its home rule powers, exempt properties in that portion of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Opinion 92-40
… sums as it may deem proper to provide for the separation, collection and management of solid waste in the county. That … of users, subject to equal protection guarantees (see NY Const, art 1, §11; AA & M Carting v Town of Hempstead , … by a municipality without express statutory authority (see NY Const., art XVI, §1; Sonmax, Inc. v City of New York , 43 …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Opinion 88-50
… in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. You state the work, … improvement' rather than a 'repair' is often whether old, worn materials are completely replaced with new materials". We then concluded that the replacement of …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… January 1, 2011, to February 28, 2013. Background Schuyler County is located in the Finger Lakes Region of New York State and has a population of 18,340. The County is … Confidential Secretary is responsible for processing all civil fees and bail received and disbursed by the Department …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Opinion 95-22
… to be used to implement a fitness program at the fire station. Insurance Law, §§9104 and 9105 govern the … to be used to implement a fitness program at the fire station …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Selected M/WBE Purchases by Various Facilities
… Taking Affirmative Action to Improve New York State’s MWBE Program … To determine whether Department purchases from …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesOpinion 89-43
… opinion. FIRE DISTRICTS -- Treasurer (change from elective to appointive) TOWN LAW, §§174(2), 176(2-a): A fire district … the office of fire district treasurer from an elective to an appointive office pursuant to the procedures set forth in Town Law, §176(2-a). This is …
https://www.osc.ny.gov/legal-opinions/opinion-89-43XI-A.8 Payment Tolerances – XI-A. Purchasing
… purchased. For example, if a Business Unit is purchasing food products, including milk, and milk is a purchase that … and a separate PO line that references the appropriate food category code for purchase of the additional food products. A reasonable tolerance is applied to purchases …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a8-payment-tolerances