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Travel Advisory No. 5
… documentation supporting Travel and Expense transactions for six years. Online agencies are required to use the … documents in support of Travel and Expense transactions for supervisory review/approval and for OSC audit. The scanned images may also be used as the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseTown of Andover – Audit of Claims (2013M-388)
… The purpose of our audit was to evaluate the audit of claims process for the period … Clerk did not number claims or prepare abstracts of claims to be approved by the Board for payment by the Supervisor. … Key Recommendations Present sequentially numbered claims to the Board for audit approval. All claims, except where …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Comptroller DiNapoli Releases Municipal Audits
… by law. The clerk also did not always deposit clerk fees within the required timeframe or remit them to the … In addition, officials failed to adequately track garbage disposal sticker and compost pass inventories and ensure that …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Opinion 88-36
… of a sheriff does not preclude a county from providing a defense or from purchasing liability insurance to protect a … a local law enacted by that County requiring the county attorney to defend county officers in civil litigation was … Public Officers Law, §18, which generally authorizes the defense and indemnification of public officials, the Court …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Opinion 88-34
… VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, 131, 133; VILLAGE LAW, §20-2002: Towns may enact traffic … prescribed for the adoption of ordinances by Town Law, §§130 and 133. Thus, we expressed the opinion that a public hearing was required pursuant to Town Law, §130 and that after adoption of the legislation, the text …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 90-16
… (member as consultant to health department) -- Contracts for (consulting services by member of board of health) … and employees (see General Municipal Law, §800[4],[5]). For purposes of Article 18, a "municipal officer or employee" … result of the contract (General Municipal Law, §800[3]). For this purpose, a "contract" includes any express or …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Opinion 2004-9
… (see 10[C] NYCRR 400.4), to enter into contracts and make arrangements among themselves and among "nutrition programs … goods, supplies and services under joint contracts and arrangements entered into pursuant to" Public Health Law … local government funding" to enter into joint contracts or arrangements under that section, was added (L 1992, ch 732). …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 2008-4
… HOME RULE LAW § 10(1)(ii)(d)(3); TOWN LAW §§ 198(4), 202(3), 202-b: The costs of construction of additional facilities or … town park district pursuant to the authority in Town Law § 202-b, are charged against the properties within the park …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Opinion 88-74
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … in the erection of memorial monuments for veterans of the armed forces (General Municipal Law, §§72, 72-b, 77-a; … the erection of a memorial monument for veterans of the armed forces. It provides further that: "The governing board …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 91-51
… MUNICIPAL FUNDS -- Inter-fund Advance (from county sewer district fund to general fund) COUNTIES -- Fund … a county chief fiscal officer may temporarily utilize for general county purposes moneys collected as user fees and … parcel of land at the time and in the manner ..." provided for the levy of county taxes (County Law, §271[1]). Section …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 2002-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and publicize resources available in the downtown area of the town or village, including a day labor hiring site, … villagetown may enter into a contract for the payment of monies to a notforprofit corporation for the performance …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 2001-8
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Establishment (within area of former fire protection district) -- Taxes (setting of lower rate for owners of multiple parcels) FIRE PROTECTION DISTRICTS -- Dissolution (simultaneous … Whether a town may abolish a fire protection district within the town and establish a fire …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8VI.I Overview – VI. Budgets
… After appropriations, which are statutory authorizations to spend for specific purposes, become law, the State … its own project budget that will ensure that expenditures do not exceed the available Federal funds. The Project Parent is equivalent to the billing amount for the Federal Grant Award, and the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewDiNapoli: Small Business Owners Are Backbone of New York's Economy
… likely due to the fact that industries such as leisure, hospitality and retail services, which were affected to a …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-small-business-owners-are-backbone-new-yorks-economySUNY Bulletin No. SU-269
… The law provides for a deduction from employee wages to fund the program. Paid Family Leave coverage is funded by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-269-new-york-state-paid-family-leave-program-united-universityDiNapoli Releases Analysis of 2023-24 Enacted State Budget
… Earlier in the week, DiNapoli reported that state tax collections in April totaled just over $10.9 billion, a … The decline was primarily in the Personal Income Tax (PIT). “The Enacted State Budget funds critical services, … 2022-23. These declines include a forecasted reduction in tax receipts of $3.5 billion, or 3.2%. This follows a …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetState Comptroller DiNapoli Releases Municipal and School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Agencies Bulletin No. 2080
… of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign for the 2023 calendar year and explain SEFA Continuous Giving. Affected … Employees All employees are affected. Effective Dates Payroll deductions for the 2023 SEFA Campaign will begin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2080-2023-state-employees-federated-appeal-sefa-campaignOpinion 88-35
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Professional Services … a less formal method, to assure an award is made in the best interest of the municipality and not in an arbitrary or capricious manner. (5) In appropriate …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Opinion 90-19
… is in reply to your letter concerning the relationship between a village and its fire department. You ask us to … Opns St Comp No. 87-6, p 10). Therefore, the distinction between the village fire department and the fire company is … that these same conclusions apply to the relationship between a fire company within a village and the village …
https://www.osc.ny.gov/legal-opinions/opinion-90-19