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Opinion 90-13
… has authority, at the request and expense of a village, to install sewer pipe for a village sewer project in conjunction with a DOT road … order. While you consent to the consolidation of the two projects through the change order, you object to a "10% … Concerning installation of sewer pipe for a village sewer project in conjunction with a planned New …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Opinion 2006-8
… district employees under collective bargaining agreements. You ask whether a central school district may use monies in …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 2007-5
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … be transferred to another capital reserve fund. There is no referendum requirement for a transfer from a capital … General Municipal Law § 6-c [9] [b]). Similarly, there is no referendum requirement for a transfer from a capital …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5State Agencies Bulletin No. 421
… day of the first pay period processed in the new upgraded payroll system: 7/24/03 for Institution and 7/31/03 for … and for inactive employees who are returning to the payroll who have Location Pay other than $1,200. If there are … Questions regarding this bulletin may be directed to the Payroll Audit mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/421-new-earnings-code-location-payOpinion 92-28
… taxes) EDUCATION LAW, §259(1); LOCAL FINANCE LAW, §24.00; REAL PROPERTY TAX LAW, §§1322, 1324: (1) Interest earned on … of school district public libraries, however, pursuant to Real Property Tax Law, §§1322 and 1324, the amount of the … moneys available (see, e.g., Education Law, §2021[21]; Real Property Tax Law, §1318), it should, consistent with the …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 95-29
… IMPROVEMENT DISTRICTS -- Dissolution (when assets are sold to a public authority) WATER DISTRICTS -- Dissolution (when assets are sold to a public authority) TOWN LAW, §§198(12), 202-c: The … for which indebtedness remains outstanding, may be sold to a water authority, and the district then dissolved. …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 96-10
… Town of Evans v Catalino , 103 Misc 2d 261, 425 NYS2d 918 mod on other grnds 88 AD2d 780, 451 NYS2d 523 app dsmd 58 … in accordance with General Municipal Law, §6-g(8). June 4, 1996 Alfred A. Volkmann, Esq., Attorney at Law Fire Island …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Opinion 91-4
… still outstanding. Article 11-A of the Town Law (§189-a, et seq .) contains provisions relative to the establishment …
https://www.osc.ny.gov/legal-opinions/opinion-91-4State Agencies Bulletin No. 1089
… Purpose To inform agencies of a new Time Entry Earnings Code to process lump sum … in Bargaining Unit 01. Affected Employees Department of Corrections and Community Supervision employees … Background Pursuant to the Amendment to the Summary of Award contained in the Amendment to the Final and Binding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1089-new-vacation-lump-sum-payment-earnings-code-employees-bargaining-unitDiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections
… * * * In 2014, I faced one of the hardest decisions of my career: Should I opt into a public financing program for … public financing of political campaigns. I’d even pushed my own legislation to start with the State Comptroller’s … In 2014 I faced one of the hardest decisions of my career Should I opt into a public financing program for …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-op-ed-new-york-should-opt-public-financing-electionsOpinion 2000-12
… no provision in article 18 of the General Municipal Law (§800 et seq.) that prohibits a town board member from voting … town officers. Article 18 of the General Municipal Law (§800 et seq.) contains provisions of law that relate to … or appointed town officials (cf. General Municipal Law §800 [3][a], which provides that a municipal officer or …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 2000-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6DiNapoli Announces $500 College Savings Sweepstakes
… Thomas P. DiNapoli announced today a $500 sweepstakes to help a lucky New Yorker plan ahead for college. Winnings … 529 College Savings Program, an investment tool designed to help families save for college, is overseen by DiNapoli’s … “New Yorkers should take advantage of this opportunity to possibly win some money for college by entering the …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-500-college-savings-sweepstakesIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… broker commissions, legal expenses, title insurance, real estate surveys, other and professional fees associated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsVI.1.A Budgetary Chartstrings – VI. Budgets
… include: Business Unit, Department, Program, Fund, Account and Budget Reference. Example of a chartfield string … the same Major Program level within the same fund and account combination. Level 4 : Transactional Value – used by … Not Currently Used 67000-69999 OSC Designated Funds Range Account 70000-71999 GAAP 72000-79999 Not Currently Used …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsTown of Schroeppel – Cash Disbursements (2014M-296)
… The Board did not audit, or contract with an independent public accountant to audit, the Comptroller’s accounting … audit the Comptroller’s records or have an independent public accountant do so. …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Town of Saugerties – Justice Court Operations (2015M-47)
… 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately … Justices. The Court collected approximately $1 million in fines, fees and surcharges during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Virgil – Board Oversight (2015M-40)
… to assess the Town’s internal controls and Board oversight for the period January 1, 2013 through November 3, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings The … is a complete list of unpaid bills. Establish policies for accountability over fuel purchases and use. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40XII.9.H Audit Recoveries – XII. Expenditures
… owing to the State until such time that the Business Unit can afford the contractor due process. Due process consists … future contract payments from the State, the Business Unit can pursue a set-off against other payments from the State to … Finance Office to ensure the contingency plan is sound and can be executed as seamlessly as possible. In addition to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesState Agencies Bulletin No. 2026
… regarding a change in deduction priorities for After Tax 403(b) deductions in PayServ. Affected Employees … will be withheld in the following priority: Before Tax SRA/TDA, Plan Type 46 Before Tax Deferred Compensation Plan, Plan Type 49 After Tax … regarding a change in deduction priorities for After Tax 403b deductions in PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2026-new-deduction-priority-supplemental-retirement-annuity-sra-and-tax