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Opinion 2003-7
… in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility studies) ZONING AND PLANNING -- Park Lands (use of park trust moneys for preliminary costs and feasibility … costs related to a capital improvement at a town park …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Opinion 2007-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in counties) REFERENDUM -- Permissive (need for transfer of monies from capital reserve fund in county) GENERAL … Whether a resolution of a county board that provides for the transfer of monies …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Opinion 92-25
… to ride on fire vehicles during emergency calls, so long as the regulation does not have the effect of interfering … to the Town Law by chapter 220 of the Laws of 1960. The legislative history in the Governor's bill jacket of chapter 220 of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Opinion 92-38
… and Duties (approval of nomination for fire chief); (appointment of fire chief) VILLAGE LAW, §10-1012: If the … of the department. The board of fire commissioners, at its next meeting, must consider the nominations and either … the position of chief, but does not specify a definite date for either commencement or expiration of the chief's …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Empire BlueCross BlueShield – Controls Over Payments for Special Items
… range of services including, but not limited to, hospital services, office visits, home care, medical … rate schedules for the payment of inpatient and outpatient hospital services. Empire’s hospital contracts also allow … Empire BlueCross BlueShield - Payments Made to Hudson Valley Hospital Center (2009-S-99) New York Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Village of Odessa – … more than $2.5 million of the component and participating school districts’ surplus funds over the last three school years. Afton Central School District – Fund Balance …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1Investors Reach Settlement with Wynn Resorts
… Thomas P. DiNapoli announced today. “We filed our lawsuit in response to serious and repeated allegations of … and those undertaken following the initiation of our lawsuit will protect Wynn Resorts’ employees and shareholders … held shares in Wynn Resorts with an estimated value of $22.3 million. About the New York State Common Retirement Fund …
https://www.osc.ny.gov/press/releases/2019/11/investors-reach-settlement-wynn-resortsTown of Lewis – Records and Reports (2025M-17)
… [read complete report – pdf] Audit Objective Did the Town of Lewis (Town) Town Supervisor (Supervisor) maintain … for receiving, disbursing and retaining custody of Town money, maintaining accounting records and providing … totaling $50,038 for New York State and Local Employees’ Retirement System (NYSLRS) contributions and workers’ …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17State Agencies Bulletin No. 1097
… Payroll Bulletin No. 235 which was issued February 15, 2001. Retroactive Transaction Procedures Transactions … for a total of 60 business days (the current pay period plus five retroactive periods). Changes to additional pay … for a total of 100 business days (the current pay period plus nine retroactive periods). Reclassifications …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1097-retroactive-transactions-executive-branch-agenciesState Agencies Bulletin No. 2392
… agency instructions for processing the 2025 M/C Uniform Cleaning and Maintenance Allowance Affected Employees: … of Military and Naval Affairs authorize a 2025 Uniform Cleaning and Maintenance Allowance to eligible M/C employees. Effective Dates: The 2025 M/C Uniform Cleaning and Maintenance Allowance should be processed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2392-2025-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 2280
… agency instructions for processing the 2024 M/C Uniform Cleaning and Maintenance Allowance. Affected Employees: … of Military and Naval Affairs authorize a 2024 Uniform Cleaning and Maintenance Allowance to eligible M/C employees. Effective Dates: The 2024 M/C Uniform Cleaning and Maintenance Allowance should be processed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2280-2024-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 99-8
… of board meetings) LOCAL LAWS - Fees (imposition of by town for subscription to minutes of board meetings) PUBLIC MEETINGS - Minutes (imposition of fees by town for subscription to minutes of board meetings) TOWNS - … of a fee for subscription to minutes of board meetings) TOWN LAW, §§30(1), 63, 64(11-b), 116(13); MUNICIPAL HOME RULE …
https://www.osc.ny.gov/legal-opinions/opinion-99-8State Comptroller DiNapoli Releases School Audits
… operating surpluses, district officials increased the real property tax levy by an average of approximately $397,000 each year. …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Amityville Union Free School District , Chester Union Free School District , Hamilton Central School District , Hawthorne Cedar Knolls Union Free School District , Katonah-Lewisboro Union Free …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Chenango Bridge Fire Company , Franklin County , Newfield Fire Company , Town of Southold and the Union Center Fire Company . “In today’s fiscal climate, budget transparency and … his office completed audits of the Chenango Bridge Fire Company Franklin County Newfield Fire Company Town of …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Foreclosure Filings Fall Nearly 50 Percent Statewide Since 2013
… York dropped 46 percent between 2013 and 2018, from 46,696 to 25,334, according to a report issued today by New York State Comptroller Thomas … an improvement, the foreclosure crisis is far from over. To extend the progress we’ve made, New York must continue to …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-foreclosure-filings-fall-nearly-50-percent-statewide-2013Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Niagara County , Orient Fire District , City of Salamanca , Town of … manner and cash on hand was not properly safeguarded. Orient Fire District – Cash Reserves and Credit Cards … his office completed audits of the Niagara County Orient Fire District City of Salamanca Town of Ticonderoga …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of Endicott , Village of Hempstead , City of Lackawanna , Town of Willing and the Town of Wright . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Village of …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… audits of the Carthage Central School District , the Norwich City School District and the Richfield Springs … funds to exceed statutory limits in each of those years. Norwich City School District - Financial Condition and … audits of the Carthage Central School District the Norwich City School District and the Richfield Springs …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1984
… to inform agencies of the content information for the 2021 Form W-2. Affected Employees All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2021 are … 15 (Circular E) for 2021, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021