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Opinion 2002-15
… in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and … (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Comptroller DiNapoli Releases Municipal Audits
… Town of Charlton Conesus No 1 Fire Dist Conesus Vol Fire Dept Town of Franklin Genesee Co Ind Dev Agency Greenville … Dist Town of Knox City of Long Beach Plymouth Vol Fire Dept Town of Richmondville Village of Suffern and Ulster Co …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1VIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Interagency billing is a process that allows agencies to bill each other, settling bills without the need for a paper check and using accounting entries only. The interagency billing process provides … Payable module with the Billing Agency as the vendor to be paid and the Billed Agency as the business unit (BU) on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… The procedures that follow pertain to the refund or return of federal funds to the U.S. Treasury or … the federal draw system, and if the intent is for a refund to be issued separate from the normal draw process, … PAYMENT VOUCHER To generate a refund of federal funds by check to the U.S. Treasury or U.S. Department of Education, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryDiNapoli: Longtime Dunkirk Treasurer Indicted for Embezzling Over $120K From City
… from the city and covering up the theft by falsifying city records. “As Dunkirk’s severe financial troubles escalated, … it relates to this and the other case moving through our criminal justice system, that sacred responsibility included … those who breach the public trust accountable for their criminal conduct.” “My office’s reforms were the direct …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-longtime-dunkirk-treasurer-indicted-embezzling-over-120k-cityXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… price or construction costs and also additional charges to place a fixed asset in its intended location and condition … attributable to asset acquisition). In the case of land, ancillary costs should also be included, such as legal and title fees, damage payments, site preparation costs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsOvertime Limits – Enhanced Reporting
… Reporting A key feature of enhanced reporting is its ability to automatically track year-to-date totals for … capping feature will be in effect for calendar year 2027 . See what you need to do while automatic capping is not … 2026 will be used to calculate your members’ limits for 2027. Therefore, the automatic capping feature will be in …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-limitsOversight of Adult Care Facilities
… Objective To determine whether the Department of Health adequately oversees adult care facilities to ensure quality of care and safety for residents. The audit covered the … who are substantially unable to live independently because of physical or other limitations associated with age, …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilitiesPassenger Vehicle Fleet Management
… fleet, and to determine whether agencies have controls in place that ensure vehicles are used in the most economical … in a fleet vehicle provided by the agency, their personal car, or a rental vehicle. Historically, the State has taken a … management. Require employees to complete a vehicle use log (to record dates and times of use, purpose of trip, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementMotor Vehicle Theft and Insurance Fraud Prevention Program
… Objective To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article … To determine whether the Division of Criminal Justice Services DCJS has complied with Article 36A …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programState Agencies Bulletin No. 2072
… purpose of this bulletin is to provide agency instructions for processing the 2022 M/C Uniform Cleaning and Maintenance … and Community Supervision: $1,200 Deputy Superintendent for Security Services 2 007977 Deputy Superintendent for Security Services 3 007978 Correction Captain 007930 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2072-2022-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1955
… State Agencies Bulletin No 1955 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1955-2021-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 2163
… Director, Division of Law Enforcement 001329 Director, Forest Ranger Services 017698 Assistant Director, Forest Ranger Services 017699 Forest Ranger 4, Forest Ranger … Employees with an Employee Status of Leave With Pay with at least half pay and an Action/Reason Code of Paid Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2163-2023-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 91-34
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Bid Specifications … affect the outcome of an election; and the current printer has the expertise to assure proper layout. You also … prior to the deadline. If ballot information changes, the printer re-prints the materials to account for the change. …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Other Bulletin No. 68
… 08/02/2022 through 03/30/2023 . Employees with an Employee Status of Active , Leave With Pay or Leave of Absence with an … the Check Dates listed above. Employees with an Employee Status of Leave of Absence (except with an Action/Reason Code … with the following exceptions: Employees with an Employee Status of Leave of Absence ( except with an Action/Reason …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-68-state-university-construction-fund-scf-civil-serviceOther Bulletin No. 68.1
… 08/02/2022 through 03/30/2023 . Employees with an Employee Status of Active , Leave With Pay or Leave of Absence with an … the Check Dates listed above. Employees with an Employee Status of Leave of Absence (except with an Action/Reason Code … with the following exceptions: Employees with an Employee Status of Leave of Absence ( except with an Action/Reason …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-681-state-university-construction-fund-scf-civil-serviceOpinion 90-6
… a statement of acknowledgement or placing a name plate with the donor's name on property purchased with …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 88-51
… for any physical public betterment or improvement acquired at the time when such betterment or improvement is constructed, reconstructed or acquired." It is our opinion that a man-made lake constructed or acquired by a park district constitutes a physical betterment …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 97-6
… 301(8), 303, 308: The cost of constructing an addition to house an enhanced emergency telephone (E911) system which is … by the county governing board to be necessary to properly house the system and to assure effective operation and … determine that the construction is necessary to properly house the E911 system and to assure effective operation and …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Opinion 95-32
… (use of model security and custodial agreements provided by the Comptroller's Office) STATE COMPTROLLER -- Powers and … LAW, §§10, 11: A local government is not required by law to enter into security and custodial agreements identical to the models prepared by the Office of the State Comptroller. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-95-32