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Opinion 98-2
… that bear on the issues discussed in the opinion. FIRE CHIEFS -- Powers and Duties (control of use of personal equipment at fire) FIRE COMMISSIONERS -- Reimbursement for Expenses (dinners … Whether a fire district may pay for dinner expenses for fire commissioners under certain circumstances …
https://www.osc.ny.gov/legal-opinions/opinion-98-2State Comptroller DiNapoli Releases Municipal Audits
… IWS personnel do not measure or verify the amount of liquid and/or slush waste trucked in for treatment and …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-759
… Purpose To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings. Affected Employees CUNY employees … City of New York and the Steamfitters Local Union # 638 for retroactive raises for employees in the titles of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-759-cuny-retroactive-salary-rate-increases-steamfitter-andState Agencies Bulletin No. 1968
… OSC will end date all SEFA deductions that currently have no end date, or an end date that is not valid. OSC will … of 2022, OSC will end date all SEFA deductions with no end date or an end date that is not valid. Therefore, it … do so by completing a new authorization card; there is no online option available to employees to enact changes. A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1968-2022-state-employees-federated-appeal-sefa-campaignCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… You can take steps to reduce the cost of unemployment insurance, which provides … is eligible for benefits. If they are, DOL will send you a notice of entitlement and potential charges. You’ll have an opportunity to comment and specify the circumstances …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsState Agencies Bulletin No. 1577
… Maintenance Allowance. Affected Employees Employees in the Fire Protection Specialist title series at the Office of Fire Prevention and Control (OFPC) in the Division of Homeland Security and Emergency Services … The OFPC Uniform Allowance Side Letter contained in the 2015-2016 Agreement between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1577-2014-2015-2015-2016-and-2016-2017-uniform-maintenance-allowanceComptroller DiNapoli Releases Municipal Audits
… Ballston Spa Public Library , Bovina Fire District , Brighton Memorial Library , Village of Cape Vincent , Town … the board has not formally established capital reserves. Brighton Memorial Library – Board Oversight (Monroe County) … completed audits of the Ballston Spa Pub Lib Bovina FD Brighton Memorial Library Vill of Cape Vincent Town of Cayuta …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOpinion 88-12
… (need for where one municipality provides a service to another) REFUSE AND GARBAGE -- Collection of (municipal … or by one village acting as "lead agency" and contracting to provide the service to the others. You ask whether several villages may provide …
https://www.osc.ny.gov/legal-opinions/opinion-88-12DiNapoli Issues Report on Transparency of Village Fiscal Activities
… report significantly late (an average of 331 days), and only one filed within the 90-day requirement. All but one of …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesEnforcement of Local Law 144 – Automated Employment Decision Tools
… The audit covered the period from July 2023 through June 2025. About the Program Companies are increasingly using … AEDT complaint process is ineffective in ensuring that all complaints related to non-compliance with LL144 are routed to … as posting bias audits. Despite receiving only two AEDT complaints during the audit’s scope, DCWP did not investigate …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsDivision of Housing and Community Renewal Bulletin No. DH-139
… Purpose: The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2025 increases to … The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSCs automatic processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-139-april-2025-increases-location-pay-eligible-employeesState Agencies Bulletin No. 1133
… exemption codes that apply to the types of payments made by the State of New York are Exemption Code 04 (Exempt under tax … “0” if no taxes were withheld. Box 8 Withholding by other agents The State of New York does not withhold for other …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1133-form-1042-s-foreign-persons-us-source-income-subject-withholdingOpinion 96-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … district) FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in … Whether approval of the State Comptroller is required prior to the purchase of …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 93-15
… -- Powers and Duties (authority to annually audit public library) EDUCATION LAW, §259; TOWN LAW, §123: Neither the … of trustees nor the separate treasurer of a town public library is required pursuant to Town Law, §123 to annually … of trustees or the separate treasurer of a town public library is required to annually account to, and submit its …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 93-7
… requirements as a professional service. You ask whether a county contract to engage a firm to serve legal process on behalf of the county is exempt from the competitive bidding requirements of … (see People ex rel. Smith , supra ; Schulz v Warren County Board of Supervisors , 179 AD2d 118, 581 NYS2d 885 lv …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Application Review and Site Permitting for Major Renewable Energy Projects
… its obligations under State law to issue siting permits for major renewable energy projects within the required time … goals of the Climate Act strive to improve quality of life for New Yorkers, protect the environment, and strengthen … allowed to transfer their project applications to ORES for review. ORES has 60 days to determine whether a permit …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsAddiction Support Services During Emergencies
… Specifically, we found that: OASAS personnel review Plans only at initial certification, despite guidance that states …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesHousing for Seniors
… senior citizens, including the Senior Affordable Rental Apartments Program (SARA Program), federal Section 202 … units were left vacant for long periods of time. Six apartments at HANAC were left vacant for an average of almost 3 years; two of the six apartments were fully furnished apartments designated for …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsOversight of Chemical Dependence Residential Services
… Addiction Services and Supports (OASAS) properly monitored residential services to ensure conditions are safe and secure … and recovery. OASAS oversees Chemical Dependence Residential Services delivered by certified providers, including Community Residential (CR) and Supportive Living (SL) services. A CR …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesSelected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… (DOF) identifies and collects fines and fees that are due for parking violations. This audit covered 262,765 cases with … February 1, 2019. About the Program DOF is responsible for collecting and processing payments for parking fines for the approximately 30 entities that can …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violations