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Opinion 90-39
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (by town on behalf of fire district) FIRE DISTRICTS -- Taxes … of special tax or user fee) LOCAL LAWS -- Fees (imposition on behalf of fire district) -- Preemption (fire district …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 98-1
… or units of the State University (see also Governor's Bill Jacket, L 1991, ch 637, Letter of July 10, 1991 to the … Commission on Rural Resources, at whose request the bill was introduced, recommending the enactment of section 99-r and characterizing the bill as relating to services "provided by the municipality"). …
https://www.osc.ny.gov/legal-opinions/opinion-98-1XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… the responsibility of a business entity (vendor, contractor or offerer) to which a contract may be awarded. … make a determination of responsibility of the proposed contractor. Section 8 of the Public Buildings Law provides … of non-responsibility. Therefore, prior to finding a contractor non-responsible, the state contracting entity must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityThe Construction Industry in New York City: Recent Trends and Impact of COVID-19
… engineers, designers, sales agents, and providers of security services and janitorial services. These occupations …
https://www.osc.ny.gov/reports/osdc/construction-industry-new-york-city-recent-trends-and-impact-covid-19Opinion 96-21
… or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), 202-b(2): A town board, pursuant to Town Law, §202-a, may authorize the replenishment of sand and the installation of a sand-filled geotube at a … Whether the procedures of Town Law 202b authorize the replenishment of sand and the …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 93-28
… with a reference to the CHIPs program or section 10-c. We believe the failure to substitute a reference to CHIPs was …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Opinion 91-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. FIRE COMMISSIONERS -- Compensation (health insurance) FIRE DISTRICTS -- Appropriations and Expenditures … Whether a member of the board of fire commissioners of a fire district may be …
https://www.osc.ny.gov/legal-opinions/opinion-91-44VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… A Direct Journal Payment is used to record payments received by an agency that … receipts. The process for creating a Direct Journal Payment starts with the agency entering the deposit and payment information in the ‘Regular Deposit’ navigation in … A Direct Journal Payment is used to record payments received by an agency that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… to bear costs associated with the canal system, which had operating expenses of $62.1 million compared to revenues of … In addition, after examining the Thruway’s finances from January 2012 to January 2016, DiNapoli’s auditors found that … the authority’s financial statements indicate that current operating revenues were sufficient to cover its day-to-day …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsXII.8.G Payment Methods – XII. Expenditures
… date. To view a specific vendor’s available payment locations and methods, see the location tab on the vendor … Additional information about reviewing and selecting locations can be found in XII.5.D Selecting the Appropriate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsAccounts Payable Advisory No. 43
… changes: Chapter Name Description of Change X.3.A Online Vendor Add Portal Updated to include new requirements for adding vendors to SFS - primary contact … X.3 X.3.A Vendor Request Mass Add Updated to include new requirements for adding vendors to SFS - primary contact …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/43-gfo-updates-supplier-prompt-payment-interest-and-moreState Agencies Bulletin No. 1945
… their academic contract, teachers do not work during the summer months, and are therefore not entitled to Workers’ … a CAL teacher is released to return to work during the summer months, they must be placed in an hourly position to … a 21P teacher is released to return to work during the summer months, they can be returned to 21P position as there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1945-process-changes-workers-compensation-leave-payservTitle I Grants to Local Educational Agencies – Federal Funding and New York
… they attend. The President has ordered the eventual closure of the federal Department of Education; however, the … Figure 1); this includes $58 million carried over from FY 2024 (a practice which began in FY 2021). The average … years (see Figure 2). The increase in allocations from FY 2024 to FY 2025 has been significantly larger than historical …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesState Agencies Bulletin No. 702
… salary in the new position is recalculated, exclusive of any performance advance already paid during the fiscal year, … fiscal year. Calculation Instructions and Examples Only raises that differ in the current fiscal year in which the … were paid is applied. The employee is entitled to retain any performance advance that was paid during the fiscal year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… Statewide Financial System Asset Management Module (SFS AM). Within the Office of General Services, the Bureau of … assets went unreported in SFS AM, including forklifts, a ticket booth, garages, and dump trucks; and auditors found … of the initial report’s audit recommendations. Office of Mental Health – Maximizing Incentives for Individuals with …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Olean City School District – Reserve Funds (Cattaraugus County) The board and district officials properly established the district’s … totaling $10.9 million but did not use the reserve funds and could not demonstrate that $8 million held in seven of …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Announces Latest Fiscal Stress Scores
… 23 local governments in New York state were designated in fiscal stress for local fiscal years ending (FYE) in 2024, up from 14 a year ago, … These designations were based on the State Comptroller’s Fiscal Stress Monitoring System (FSMS) scores. “The number of …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Announces Latest Fiscal Stress Scores
… A total of 14 local governments in New York state ended their fiscal year 2023 with a fiscal … releases fiscal stress scores for municipalities excluding New York City twice a year. The scores announced today are … A total of 14 local governments in New York state ended their fiscal year 2023 with a fiscal …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
New Yorks municipalities collected nearly $17 billion in sales tax revenue in 2019 representing 97 percent of all local government revenue according to a comprehensive report on local sales tax released today by State Comptroller DiNapoli
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governments