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Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… to fund operations each year. The Board failed to hold budget hearings before April 15 each year (from two to … budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to underestimated … did not adopt a fund balance policy. Key Recommendations Hold public hearings on or before April 15. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Opinion 2006-6
… (authority to provide leave of absence to elected official) TOWN BOARD -- Powers and Duties (authority to … The decision to take such time off lies with the elected official, not the town board. Accordingly, based on the … supervisor. Rather, the town supervisor, as an elected official, generally may determine to take time off for …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 90-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Opinion 98-11
… holiday, the penalty-free period is automatically extended to the next business day and a real property tax payment … special or local law. Real Property Tax Law, §925 relates to real property tax payments made by mail and provides that, … States Post Office, the payment, upon delivery, is deemed to have been made on the date of the United States postmark …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 96-7
… opinion. FIRE DISTRICTS -- Powers and Duties (advertising to recruit volunteer firefighters) MUNICIPAL COOPERATION -- … fire districts may enter into a cooperation agreement to implement an advertising campaign for the purpose of … or any other equitable method or formula as agreed to by the parties to the agreement. You ask whether several …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Opinion 92-48
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … capital improvements or equipment must be reported to the State Comptroller within 30 days thereafter. The report must …
https://www.osc.ny.gov/legal-opinions/opinion-92-48State Agencies Bulletin No. 809
… who are members of the ORP and have the Retirement Plan Type of 7Z (TIAA/CREF) with ten (10) or more years of … who is a member of the ORP, has an active retirement plan row with a Participation Election of “Elect,” has the … whose Participation Election is set to “Elect” and calculate the 10 year membership date based on the Election …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/809-elimination-mandatory-employee-contribution-members-optional-retirementOpinion 88-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-88-31Opinion 89-57
… subject to competitive bidding requirements. 1971 Opns St Comp No. 71-76, unreported is superseded. This is in reply to … municipality performs functions for another). 1971 Opns St Comp No. 71-76, unreported, in which we concluded that there … be awarded to the lowest responsible bidder furnishing the required security after public advertisement for sealed bids. …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… all potable water outlets for sampling or exemption as required by NYS Public Health Law and Department of Health … and the public may have access to and could consume water from, were not sampled or properly exempted by District … because District officials did not have a sampling plan to identify all water outlets for sampling or exemption. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9DiNapoli Releases Climate Action Plan
… New York State Comptroller Thomas P. DiNapoli today released a Climate … protect and invest the assets of the $210 billion New York State Common Retirement Fund (Fund). The plan lays out a path …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planUnified Court System Bulletin No. UCS-247
… automatic processing of the April 2017 Salary Increase for Bargaining Units 86, 87, 88 and CT, and provide instructions for payments not processed automatically. Affected Employees … Association (CSEA – Bargaining Unit 87), provides for a salary increase of two percent (2.00%) effective April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-247-april-2017-retroactive-salary-increases-bargaining-units-86-87Town of Webb – Audit Follow-Up (2018M-188-F)
The purpose of our review was to assess the Towns progress as of February 2022 in implementing our recommendations in the audit report released in November 2018
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-fImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Report 2022-S-35 ). About the … and Essential Plan coverage because DOH did not account for the Essential Plan as a liable third-party health … the problems identified in the initial audit report. For example, DOH deployed a new process in its claims …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planOpinion 96-17
… the program, determines that it is significantly devoted to the technical training of the firefighters who would … for completing college courses, such as a course leading to a degree in fire science, if the board of fire commissioners determines that the course provides, to a significant extent, technical training relevant to the …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Chazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards … within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of the Regulations of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13State Police Bulletin No. SP-175
… 2015 implements the 2011-2018 Agreement between New York State and the Police Benevolent Association and provides for … employees are eligible to receive the April 2017 1.50% State Police Salary Increase: Employees with a Pay Basis Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-175-april-2017-150-salary-increase-state-police-employees-representedState Police Bulletin No. SP-174
… and Investigative Specialists represented by the New York State Police Investigators Association in Bargaining Unit 62 … of the Laws of 2016 implemented an agreement between the State of New York and the New York State Police Investigators Association. The agreement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-174-april-2017-salary-increases-state-police-employees-represented-new-yorkState Police Bulletin No. SP-165
… inform the agency of OSC’s automatic processing. Affected Employees Troopers in Bargaining Unit 07 and … 2015 implements the 2011-2018 Agreement between New York State and the Police Benevolent Association and provides for … an effective date of 04/07/16 for employees whose status is Active or Paid Leave of Absence. For employees who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-165-april-2016-150-salary-increase-state-police-employees-representedOpinion 88-57
… Opns St Comp, 1968, p 728; 8 Opns St Comp, 1952, p 281; NY Const, Art I, §11; US Const, 14th Amendment). … governmental purpose (see, e.g., Maresca v Cuomo , 64 NY2d 242, 485 NYS2d 724; People v Ditniak , 28 NY2d 74, 320 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-88-57