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Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… authorized disbursements that were properly supported and for appropriate purposes and effectively managed the Highway Department’s assets and inventory. Key Findings The … authorized disbursements that were properly supported and for appropriate purposes and effectively managed the …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementDiNapoli and James Announce Guilty Plea of Former New York City Council Candidate in Straw Donation Scheme
… Joel Rivera. In 2013, Alvarez ran for Rivera’s seat in the 15th New York City Council District, but he was unsuccessful …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-and-james-announce-guilty-plea-former-new-york-city-council-candidate-straw-donation-schemeState Agencies Bulletin No. 938
… Data page and the new Job Data Reason Code BDA to be used for certain Job Action Requests. Affected Employees Employees for whom a BDA (Budget Director’s Approval) is required … D-1126 issued 11/6/09, agencies will be required to apply for Budget Director’s Approvals (BDA) through the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/938-new-reason-code-transactions-requiring-budget-directors-approval-bdaOpinion 94-1
… a portion of the salaries of county employees who perform services for the administration and operation of a county … to the cost of establishing a district an allowance for services rendered by salaried town employees when such services are necessary to or occasioned by reason of making …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 94-14
… -- Powers and Duties (authority to finance projects located outside the municipality for whose benefit the agency … a mere modification of the earlier project and, therefore, is not prohibited by the amended General Municipal Law, … in which any part of the project is, or is to be, located. Where a project is located partially within and partially …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Opinion 90-47
… Officers Law, §17 or §18 respectively has been equated by the courts to the duty of an insurance company to provide … town board's designation of a private road as a highway by use and the highway superintendent's power to maintain the … 482 NYS2d 68, re: §17; Hassan v Fraccola , 851 F2d 602 [2d Cir 1988], re: §18). In other words, the plain language of …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Opinion 90-2
… Powers and Duties (contract for library services with, or grant to town library) EDUCATION LAW, §256: A village may … those already available to all town residents, or may grant moneys to the town library. We are in receipt of your … with a town library, also authorizes the village to "grant moneys for the support of the cost of maintaining or …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 90-1
… proceeds to a school district to develop a school district playground if the town board determines that the playground will benefit town residents. You ask whether the … within the town to assist with the development of a school playground. Environmental Conservation Law, §27-0925, as …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 89-22
… at an intersection of a town highway and a county road located outside a village, the town has a responsibility … within a town, between (1) a town highway and a county road and (2) two county roads. You also ask whether a town is … of villages, on or at specified entrances to any county road or town highway designated by the town board a "through …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Opinion 88-47
… New York City Charter and Administrative Code ( L.K. Land Corp. v Gordon , 1 NY2d 465, 154 NYS2d 32, cert den sub nom Greenfield v L.K. Land , Corp., 352 US 989, 77 S Ct 387, 1 L ed 2d 368). In rejecting … Charter and Administrative Code discussed in L.K. Land Corp. , supra , section 1422 of the Real Property Tax Law …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 89-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … from regular job while attending required basic course of assessors' training) TOWN ASSESSOR -- Training (reimbursement … from regular job while attending required basic course of assessors' training) -- (authority to recover unauthorized …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Opinion 91-42
… investment of department funds and village funds); (gift of department funds to village subject to condition … the fire department, in its discretion, may offer a gift of its moneys to the village (see Not-For-Profit … §202). The village board is authorized to accept such a gift upon lawful terms and conditions prescribed by the fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-42II.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… State Finance Law. The State Comptroller’s responsibility for prescribing methods of accounting are provided in Article … of the Executive Budget State Comptrollers responsibility for prescribing methods of accounting New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewXIX.1 Overview – XIX. Project Costing (PCIP)
… Projects are established in SFS to serve a multitude of business processes for State Agencies including … Enhancement Phase 1 (EE1) project enabled the use of the Project ID to represent the project and the Project … onboarded agencies. Pre April 2022 and the implementation of the Project Costing Improvement Project (“PCIP”), the use …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1-overviewXIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
… Unit must follow the check cancellation procedures for joint custody bank accounts outlined in Chapter XII, … Unit must follow the check cancellation procedures for joint custody bank accounts outlined in Chapter XII …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… for correcting payments processed against the wrong purchase order when funds are still active. Paying against the wrong purchase order will impact the available purchase order balances for the two purchase orders affected. … for correcting payments processed against the wrong purchase order when funds are still active …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderDiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… and Acting District Attorney Bokelman for their efforts to fight public corruption." To date, DiNapoli’s audits and … public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksXV.2 Fiscal Year Period – XV. End of Year
… Pursuant to various sections of law and to complete the execution of the financial plan for the State Fiscal Year, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv2-fiscal-year-periodDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… A Buffalo City School District technician was sentenced today … Comptroller Thomas P. DiNapoli. Noe Rodriguez, 38, of Buffalo, was prosecuted by Erie County District Attorney … equipment technician, was paid for full work days at the Buffalo district while he was also clocked in at the Lake …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianWhen Employees Retire – When Employees Retire
Information about when an employee applies for retirement and the employers role ensuring their employees receive accurate and timely pension benefits by submitting final payment and service information to NYSLRS
https://www.osc.ny.gov/retirement/employers/when-employees-retire