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Opinion 95-23
… issues discussed in the opinion. CLAIMS -- Audit (officer's statement based on review of documentation) TOWN BOARD -- … by the town officer whose action gave rise or origin to a claim to be based on that officer's review of documentation …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims process for … October 31, 2016. Background The Hillside Public Library of New Hyde Park (Library) is a school district public …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in Nassau County and is governed by an elected five-member … While Village Law authorizes certain claims to be paid in advance of audit, 10 of 18 such claims that we audited …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Conflicts of Interest of Municipal Officers and Employees Poster
Read Sections 800-809 of the NYS General Municpal Law
https://www.osc.ny.gov/files/local-government/publications/pdf/gmlposter.pdfDiNapoli: 90 School Districts in Fiscal Stress
… Southern Tier (11) and Central New York (11); More than 80 percent of school districts statewide were not in a fiscal …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressOpinion 91-60
… subpoena (General Municipal Law, §34; State Finance Law, §9). January 8, 1992 William R. Bridgeo, City Manager City of …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Payments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… through some other authorization process or are the result of statutory requirements, existing contractual commitments … other required obligation. They include: Fixed salaries of officers or employees regularly engaged at agreed-upon wages … or interest payments on debt. Payments made pursuant to a court order. Amounts due upon lawful contracts for periods …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditState Agencies Bulletin No. 2006
… establishing a temporary overtime rate for employees in certain titles represented by NYSCOPBA working at DOCCS. … split up overtime earned before 11:00 pm on 02/09/2022 from overtime earned at or after 11:00 pm on 02/09/2022 (Institution) and before 11:00 pm on 02/16/2022 from overtime earned at or after 11:00 pm on 02/16/2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2006-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2005
… Background: The Memorandum of Agreement (MOA) between the State of New York, the Department of Corrections and Community Supervision …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2005-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1986
… Background The Memorandum of Agreements (MOAs) between the State of New York, OMH, CSEA, PEF, and the New York State Correctional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1986-pilot-program-establishing-temporary-overtime-rate-employees-certainComptroller DiNapoli Releases Municipal Audits
… oversight. In addition, receipts were not issued for all collections. Collections recorded in the records did not … slips did not include sufficient detail to verify that all moneys collected were deposited. Village of Galway – … District officials do not have adequate assurance that all cash disbursements are for valid district expenditures. …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Pennsylvania Man Who Impersonated Deceased Father to Steal $194K in NYS Pension and Social Security Payments Sentenced to 5 Years in Prison
… from the Nassau County Clerk’s Office in 1992 and moved to Wyoming from Pennsylvania with his son, Timothy Gritman, in … records showed he went to a hospital emergency room in Wyoming. This was the last existing record of the father. The … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-pennsylvania-man-who-impersonated-deceased-father-steal-194k-nys-pension-and-social-securityOpinion 90-39
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (by town on behalf of … behalf of a fire district on properties which are exempt from fire district taxes to defray the cost of specialized … a "special tax" on various properties which are exempt from fire district taxes to defray the cost of specialized …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Town of Potsdam – Justice Court (2014M-014)
… Purpose of Audit The purpose of our audit was to examine the Court’s records and reports for the period January 1, 2009 … The Town of Potsdam (Town) is located in St. Lawrence County and has a population of approximately 16,000. The Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014Opinion 93-2
… in village) VILLAGES -- Fiscal Year (timing of proposition to change) ELECTION LAW, §15-104; VILLAGE LAW, §§9-908, … village officers. A village board, on its own motion, may not hold a referendum on such a proposition at any other … its officers on another date (Election Law, §15-104[1][a]; but see, Election Law, §15-104[1][c], which prescribes a …
https://www.osc.ny.gov/legal-opinions/opinion-93-2State Agencies Bulletin No. 2199
… annualized equivalent of the minimum wage for their work location. Affected Employees: Employees in hourly or annual … Background: Chapter 56 of the Laws of 2023 increased New York State’s minimum wage for those employees in … whose job location is within the five boroughs of New York City or the counties of Nassau, Suffolk, and Westchester …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2199-january-2024-increase-minimum-wageState Agencies Bulletin No. 2304
… Background: Chapter 56 of the Laws of 2023 increased New York State’s minimum wage for those employees in non-governmental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2304-january-2025-increase-minimum-wageOpinion 90-25
… district prior to the establishment of the zone. 33 Opns St Comp, 1977, p 184 and 5 Opns St Comp, 1949, p 345 are superseded to the extent … the Court of Appeals, in Seif v City of Long Beach , 286 NY 382, stated as follows at p 387: Where the Legislature …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… January 1, 2015 through October 31, 2016. Background The Oyster Bay Water District is located in the Town of Oyster Bay in …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Opinion 89-40
… This opinion represents the views of the Office of the State Comptroller at the time it was … (1) A fire district may not reimburse a fire district commissioner for wages lost because the commissioner was subpoenaed to testify in a case in which the …
https://www.osc.ny.gov/legal-opinions/opinion-89-40