Search
Opinion 92-5
… Johnson City , 74 NY2d 718, 544 NYS2d 809; Murphy v Erie County , 28 NY2d 80, 320 NYS2d 29; Deniham Enterprises v …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 92-45
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … services of an emergency rescue and first aid squad of a fire district fire department. You ask whether the emergency …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Contract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… Center. This contract was procured under OMH’s “Buy OMH” program, which gave preference to contractors … of Labor to determine whether contractor employees are due back wages for the periods they were underpaid. … To …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawOpinion 91-50
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … in such section, including bonds or notes of the State of New York. The bonds of LGAC are not listed in section 139(3). …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Opinion 91-48
… Apart from article 18 of the General Municipal Law and codes of ethics promulgated thereunder, we note that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Opinion 96-9
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … POLICE AND POLICE PROTECTION -- Police Chief (entitlement to salary increase pursuant to General Municipal Law, §207-m … base salary of the permanent full-time police officer who is a member of a bargaining unit and is the highest ranking …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 96-8
… of fees pursuant to General Municipal Law, §99-l[1][a] for handling violations of toll collection regulations … of fees pursuant to General Municipal Law, §99-l[1][a] for handling cases which result in default judgments) STATE … of fees pursuant to General Municipal Law, §99-l[1][a] for handling violations of toll collection regulations …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 96-24
… discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (appropriations to capital reserve fund) … pumper truck), must set forth the estimated cost thereof and is subject to permissive referendum requirements (General … Fire District 1 We note that the appropriations to and expenditures from capital reserve funds are not subject …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 96-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … voters (compare, Greater Poughkeepsie Library District v Town of Poughkeepsie , 81 NY2d 574, 601 NYS2d 94). The … is defined by Real Property Tax Law, §102(16) as: a town or county improvement district, district corporation or …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 2001-7
… of capital improvements to the water or sewer system ( Video Aid v Town of Wallkill , 203 AD2d 554, 610 NYS2d 610 …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7DiNapoli: Capital Planning Problems Persist at NYRA
… (NYRA) years after a reorganization that was intended to strengthen its finances and operations. Auditors found that NYRA failed to adequately prioritize important capital projects and … funded by Video Lottery Terminal (VLT) revenue, according to an audit released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraDiNapoli: Small Business Growth in New York Outpaced National Average
… substantial financial impact in every region of the state and helped fuel New York’s recent job gains and economic growth,” said DiNapoli. “These businesses, … of challenges in a continually changing marketplace and the competitive demands of a global economy. The success …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-small-business-growth-new-york-outpaced-national-averageTown of Walton – Incompatible Duties (2016M-309)
… was to review the Supervisor’s appointment of a bookkeeper and internal controls over the receipts and disbursements processes for the period January 1, 2015 … The Town of Walton is located in Delaware County and has a population of approximately 5,600. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Unified Court System Bulletin No. UCS-264
… Purpose To inform agencies of OSC’s automatic processing of the … Increases Bargaining Units SR and SY : Adjustments to current salaries were previously entered for Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-264-retroactive-salary-increases-bargaining-units-sr-sy-and-s9Town of Guilderland – Employee Compensation and Benefits (2015M-262)
… 31, 2015. Background The Town of Guilderland is located in Albany County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262SUNY Bulletin No. SU-266
… 406 Strike/Disp Fine 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-266-2016-and-2017-retroactive-salary-increases-psnu-employeesTown of Salem – Financial Management (2015M-295)
… the Town’s financial management and budgeting practices for the period January 1, 2013 through June 30, 2015. … by a five-member Town Board. Budgeted appropriations for 2015 totaled approximately $1.12 million. Key Findings … the Towns financial management and budgeting practices for the period January 1 2013 through June 30 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295Town of Rensselaerville – Claims Auditing (2016M-244)
… Purpose of Audit The purpose of our audit was to examine the review the Town’s claims audit process for the … The Board established an effective claims auditing process to ensure that claims were properly audited before payment … as a result of this audit. … The purpose of our audit was to examine the review the Towns claims audit process for the …
https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244Olcott Fire Company, Inc. – Financial Operations (2013M-124)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Company’s financial … all volunteer organization which provides fire protection to the Town of Newfane in Niagara County. The Company is … supervise the Treasurer’s activities, approve bills prior to payment, or ensure that an audit of the Company’s finances …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Lincoln Fire District – Financial Activities (2012M-228)
… 31, 2012. Background The Lincoln Fire District is located in Madison County. The District’s general fund budget totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228