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Opinion 91-4
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment … TOWN LAW, §189-b; STATE CONSTITUTION, ARTICLE VIII, §1: A village board may authorize the conveyance of village … of trustees of a village ... all of the territory of which is embraced within the boundaries of a joint fire district …
https://www.osc.ny.gov/legal-opinions/opinion-91-4MTA-NYC Transit Medical Assessment Centers
… The MTA has six operating constituent agencies; two of them, MTA Bus Company (MTA Bus) and New York City Transit … visited. An employee could be paid as much as $360.22 at a depot that paid for a workday at overtime rates or as little as $86.28 at a depot that paid for three hours at regular pay. We determined …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersOpinion 89-54
… the town board determines to finance by a charge upon the area of the town outside of any villages. You ask whether a … may provide water improvements as a town function in the area of the town outside of any villages or in any portion of that area. Subdivision 8 of section 209-q provides that the cost …
https://www.osc.ny.gov/legal-opinions/opinion-89-54The Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… Purpose To determine whether the costs claimed by the Association for Neurologically Impaired Brain Injured … 2013. However, in certain instances we examined matters dating back to July 1, 2008 and extending through January 26, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidatedOpinion 88-35
… This opinion represents the views of the Office of the State Comptroller at the time it was … for professional services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). Generally, professional services which … of a combination of goods and professional services is Matter of Burroughs Corp. v New York State Higher Education …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Employer's Guide
… Helpful tip: You can find all the NYSLRS information you need to get your work done, including resources from the … and payroll staff of NYSLRSs participating employers to help them do their Retirement Systemrelated work …
https://www.osc.ny.gov/retirement/employers/employers-guideOpinion 2000-12
… This opinion represents the views of the Office of the State Comptroller at the time … OF INTEREST -- Codes of Ethics (requiring abstention from voting on salaries of relatives) -- Family Relationships … member from voting on salaries for family members who are elected or appointed town officials. Pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 93-31
… your letter asking whether commissioners of the Rushford Lake Recreation District may be reimbursed for mileage from … Thus, absent express statutory authority (see, e.g., County Law, §203[2][b], expressly authorizing reimbursement …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Opinion 2007-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … Ops St Comp No. 80-551), those are the only circumstances when a resolution by a county for the issuance of obligations … for a capital improvement is subject to a referendum only when the obligations would have a proposed maturity of …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Opinion 90-13
… This opinion represents the views of the Office of the State Comptroller at the time … of Transportation (DOT) road renovation project. You have informed us that DOT would incorporate the work … a statutory 10% supervision fee, the Commissioner of DOT can estimate the cost of the work which he is requested to …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Local Road Conditions in New York State
… A report issued by the Office of the New York State Comptroller in January 2022, Locally Owned Roads by the Numbers , …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateTown of Lewis – Highway Purchases (2014M-103)
… Purpose of Audit The purpose of our audit was to review the Highway Department’s … Town officials and employees involved in purchasing have a copy of the Town’s procurement policy and comply with the …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Retiree Annual Statement
… the total amount you received and a breakdown of credits, deductions and taxes. It also gives you an explanation of the … union dues or deductions for workers’ compensation, tax liens, alimony or child support) you’ve authorized to … deducted from your pension benefit. Tax Withholdings Total Federal Taxes Withheld The amount withheld for federal income …
https://www.osc.ny.gov/retirement/retirees/retiree-annual-statementState Agencies Bulletin No. 1031
… procedures relating to taxable travel reimbursements in order for the State to comply with IRS reporting … W-2 reporting on any excess amounts paid. “Excess amount” is the portion that is greater than the applicable Federal … in 2010 for these payments, nor will these payments be included in the “Taxable Expense” reimbursement adjustment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1031-year-end-procedure-taxable-travel-reimbursementState Agencies Bulletin No. 1093
… procedures relating to taxable travel reimbursements in order for the State to comply with IRS reporting … W-2 reporting on any excess amounts paid. “Excess amount” is the portion that is greater than the applicable Federal … in 2011 from the payments, nor will the payments be included in the “Taxable Expense” reimbursement adjustment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1093-year-end-procedure-taxable-travel-reimbursementsState Agencies Bulletin No. 933
… relating to taxable travel reimbursements in order for the State to comply with IRS reporting requirements. This … Current maximum Federal per diems for the continental U.S. can be found under the NYS Travel Guidelines . Non-Overnight … and Special Procedures Manual , Volume XI, Section 8. CAS/PayServ Processing Taxable travel reimbursement data is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/933-year-end-procedure-taxable-travel-reimbursementsIsland Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… and account for all capital assets we reviewed (i.e., machinery, vehicles, equipment and computers). Additionally, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringTitle IV-E Foster Care – Federal Funding and New York
… by nearly 40 percent since June 2015, there still remain 6,500 children in foster care as of June 2024. Nearly half of … Services 52.8 53.9 General Administration 33.2 32.4 All Other 21.2 21.1 Total IV-E Funding $ 298.8 $ 295.4 Sources: NYC Office of Management and Budget; OSC analysis …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-careNew York City Agency Services Monitoring Tool
… Balancing New York City’s budget each fiscal year is foundational for …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-toolOversight of the Nourish New York Program (2022-S-33) 180-Day Response
To determine if the Department of Agriculture and Markets (Ag&Mkts) and the Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the program for farmers and connects citizens across the State to surplus agricultural products.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s33-response.pdf