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Opinion 96-23
… fee for filing, recording or indexing any paper, document, map or proceeding filed, recorded or indexed for the county, … transcript, certification or copy of any paper, document, map or proceeding to be used for official purposes. It is a …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Travel Plaza Revenues and Capital Improvements (Follow-Up)
… Purpose To determine the extent of implementation of the eight … which was issued on January 15, 2010, our objective was to determine whether the New York State Thruway Authority … contracts. We found that the NYSTA's efforts were adequate to ensure fuel and food concessionaires pay full rent on time …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/travel-plaza-revenues-and-capital-improvements-followTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management, oversight of water district financial operations and IT controls for … Town of Canandaigua Fund Balance Water Operations and Information …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Opinion 90-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's … -- Treasurer's Powers (transfer of custody of moneys) INSURANCE LAW, §§9104, 9105: A village treasurer may not transfer custody of foreign fire insurance tax moneys to a firemen's association unless …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … policies and procedures that provide guidance as to when items must be competitively bid and when written or … quotes should be obtained for purchases not required to be bid. Town officials review and update these policies …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0Opinion 88-2
… collection services for all residents by contracting with a private carter after competitive bidding, may pay for … taxation. If such assessments may be imposed, you inquire with regard to the manner in which they may be collected. … board. Such determinations will not be interfered with by the courts unless shown to be so arbitrary or unjust …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over salaries and … employees. The Board did not include the compensation paid to the Supervisor for services as cemetery official in the … Authorize all salaries, wages and benefits paid to officers and employees. Determine if the position of …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Opinion 93-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to engage a firm to serve legal process on behalf of the county is exempt from the competitive bidding requirements of General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-93-7SUNY Bulletin No. SU-353
… after the effective date of the payment as the result of new military orders. If the employee received a stipend, OSC … code of Paid Leave of Absence/MLS (Mil Stip) and the new biweekly stipend amount. A row on the employee’s Job Data … of Pay Rate Change/MSC (Military Stipend Change) and the new biweekly stipend amount. A row on the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-353-2023-retroactive-salary-increases-and-2023-retroactiveTown of Marlborough - Water and Sewer Financial Operations (2018M-160)
… and accounted for water and sewer bills. Key Findings As of December 31, 2017, the water fund owed the general fund … Town of Marlborough Water and Sewer Financial Operations 2018M160 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Montauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… for establishing and approving all salaries and hourly wages by position or as part of a collective … The District’s 13 ALS employees use a combination of sign-in sheets and a biometric timeclock (finger reader) to help … response letter. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Federal Relief Aid Temporarily Reverses Trend of NY Sending More to Washington Than It Gets Back
… average of $1.92. Under this measurement, New York ranks 44th for FFY 2020. New Jersey received the least amount for …
https://www.osc.ny.gov/press/releases/2022/03/federal-relief-aid-temporarily-reverses-trend-ny-sending-more-washington-it-gets-backVillage of New York Mills – Justice Court (S9-14-4)
Village of New York Mills Justice Court S9144
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Opinion 89-6
… LAW, §190.60: A fine imposed following a conviction in Supreme Court, for a violation of section 190.60 of the Penal … and not the State. You ask whether a fine paid into the Supreme Court of a county following a conviction under … of fines imposed by a court of record, such as the Supreme Court, unless a special provision for the collection …
https://www.osc.ny.gov/legal-opinions/opinion-89-6Property Tax Freeze Credit
… PTF Credit for tax year 2015, homeowners must receive the STAR property tax exemption (i.e., the property must be the … either the homeowner or property was not eligible for the STAR property tax exemption. This includes out-of-state …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditDiNapoli and DA Carney: Owner of Medical Transport Company Sentenced to 3 to 9 Years in Prison for Stealing $700,000 from Medicaid Program
… was sentenced to serve three to nine years in state prison and pay restitution of $766,600 for stealing more than $700,000 from New York state’s Medicaid program and over $60,000 from the state’s unemployment insurance … Schenectady County District Attorney Robert M. Carney, and Schenectady County Sheriff Dominic Dagostino announced …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-and-da-carney-owner-medical-transport-company-sentenced-3-9-years-prison-stealing-700000Opinion 95-32
… by this Office pursuant to chapter 708 of the Laws of 1992. Chapter 708 of the Laws of 1992 enacted a new section 10 and amended section 11 of the … Law, §10[3][a]). Section 44 of chapter 708 of the Laws of 1992 requires the State Comptroller to provide model security …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Contracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.
… of alcohol and substance abuse. OASAS entered into a five-year contract with PROMESA covering the period July 1, 2009 through June 30, 2014, totaling $12.5 million, to in part conduct a Methadone to Abstinence Residential Treatment program (MTAR …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-incCUNY Bulletin No. CU-757
… for processing the CUNY Health Benefits Buy-Out Waiver Program. Affected Employees Eligible CUNY employees … who elect to participate in the Health Benefits Buy-Out Waiver Program are affected. Background The Health Benefits Buy-Out Waiver Program is authorized under IRC Section 125 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-757-city-university-new-york-cuny-health-benefits-buy-outState Agencies Bulletin No. 2248
… the April 2023 and 2024 retroactive increases to Location Pay and Location Mid-Hudson pay and the April 2024 retroactive increases to Facility … the April 2023 and 2024 retroactive increases to Location Pay and Location MidHudson pay and the April 2024 retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2248-april-2023-and-2024-retroactive-increases-location-pay-and-location-mid