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Opinion 99-2
… bidder furnishing the required security after public advertisement for sealed bids. Construction of a salt … 2 April 30, 1999 Kevin P. Ryan, Esq., Town Attorney Town of Mentz 1 Since we are informed that the …
https://www.osc.ny.gov/legal-opinions/opinion-99-2DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… The $229 billion Enacted Budget for State Fiscal Year (SFY) 2023-24 includes new recurring spending for schools, mental health services, and health care, as well as resources for the Metropolitan Transportation Authority (MTA) and for … The $229 billion Enacted Budget for State Fiscal Year SFY 202324 includes new recurring …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetDiNapoli: Rural Counties Face Shortage of Health Professionals
… Sullivan, Washington, Wyoming and Yates. “Having access to health care is an essential quality of life issue and … current shortages and plan for future demand will not only positively impact the health of people living in less populated areas of New York, but could also create new jobs and bolster our rural …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsOther Bulletin No. 64
… using the following effective date and check date: Pay Cycle/Pay Period Type Payment Effective Date Check Date … Recommendation If the agency determines the full or partial value of the April 2022 SCF M/C Performance Advance … Data page based on information received from DOB. If the partial value is withheld, the agency must enter the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-64-april-2022-state-university-construction-fund-scfOpinion 92-18
… issues discussed in the opinion. FEES -- Imposition of (solid waste generation fee); (retroactively) LANDFILL -- Town (imposition of solid waste generation fee) LOCAL LAWS -- Fees (imposition of solid waste generation fee by town) REAL PROPERTY TAXES AND … Whether the town by local law may impose the solid waste generation fee as either a user charge or a …
https://www.osc.ny.gov/legal-opinions/opinion-92-18City of Troy – Budget Review (B5-16-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City's general fund … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Town of Java – Tax Collection Remittance (P1-24-21)
… established by Town Law Section 35. As a result, funds were not provided to finance Town and County operations …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Town of Lyndon – Purchasing (2013M-149)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over … 1, 2012, through April 26, 2013. Background The Town of Lyndon is located in Cattaraugus County and has 700 … resolution directed Town officials to consult the Office of the State Comptroller’s publications for guidance. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149DiNapoli Releases Bond Calendar for First Quarter
… today announced a tentative schedule for the planned sale of obligations for the state, New York City and their … Dormitory Authority of the State of New York –a bond sale of approximately $18.9 million of fixed rate tax-exempt bonds for January; a bond sale of approximately $57 million of fixed rate taxable and …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-bond-calendar-first-quarterOpinion 89-37
… POWERS -- Pawnbrokers (authority to license) GENERAL BUSINESS LAW, §§40, 52, 53: A license must be obtained from the the local government in order to carry on the business of collateral loan broker. In addition, a licensed … Whether the conduct of a particular business would constitute the conduct of business as a …
https://www.osc.ny.gov/legal-opinions/opinion-89-37DiNapoli: California Parcel Worker Arrested for Allegedly Stealing $120K in Checks
… State Comptroller Thomas P. DiNapoli and the Chula Vista Police Department announced the arrest of Deangelo Anderson Rodriguez, a San Diego-based parcel service employee, for … checks, while working in a parcel distribution center. Rodriguez, 25, of Chula Vista, was charged with grand theft, …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-california-parcel-worker-arrested-allegedly-stealing-120k-checksUnited HealthCare – Empire Plan Drug Rebates
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited the … drug manufacturers. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, participating … Determine if United HealthCare Insurance Company of NY credited Department of Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesDiNapoli: Former Director of Central New York Nonprofit Arrested for Alleged Theft of $79,000
… The former executive director of Girls On The Run (GOTR) of Central NY was charged with allegedly … with these acts.” GOTR receives its funding from various school districts and donations. It provides programming aimed … rentals, hotels, restaurants, Broadway shows, a mountain bike and kayaks. While on an approved trip to Vegas, Weigel …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-former-director-central-new-york-nonprofit-arrested-alleged-theft-79000State Agencies Bulletin No. 1564.1
… to be paid workers’ compensation benefits Background Under IRS regulations, paid workers’ compensation benefits are not … compensation contribution refunds will be taxable for Federal, State and local withholding. Prior to processing the refund, OSC will submit a refund file to Nationwide, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15641-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesTown of Middlesex – Board Oversight – Code Enforcement Revenues (2026M-4)
… Town of Middlesex (Town) Town Board (Board) ensure that code enforcement revenues were accurately billed, collected, … Audit Area A town board is responsible for ensuring that code enforcement revenues are properly billed, collected, … From January 1, 2015, through August 13, 2025, the Town’s code enforcement office processed 784 building permits and …
https://www.osc.ny.gov/local-government/audits/town/2026/05/29/town-middlesex-board-oversight-code-enforcement-revenues-2026m-4Opinion 88-13
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … officer and stockholder of more than 5% of the outstanding stock of an insurance agency would have a prohibited conflict … of such contract and (2) the duties of such employment do not directly involve the procurement, preparation or …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Are You Vested? And What It Means
… In order to retire, a member must have a bona fide termination and be removed from payroll before the effective … and retirement plan, sign into your Retirement Online account and go to the 'My Account Summary' section. You can … your retirement plan book, available on our Publications page , for benefit details and filing instructions. Vested …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansContributing Toward Your Retirement – State Police Plan
… or have 32 years of service credit, whichever comes first. For your first three years of membership, we use the annual … State Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b …
https://www.osc.ny.gov/retirement/publications/1518/contributing-toward-your-retirementComptroller DiNapoli Releases School Audits
… guidance to employees. Officials did not reconcile fuel pump readings to physical inventory. Menands Union Free …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-auditsIX.6.E Education Department - G5 System – IX. Federal Grants
… accounts. The G5 drawdown page contains a “Last Day to Draw” field that is strictly enforced by the system. Since … from expending funds too close to the “Last Day to Draw” date. This prohibition is controlled by entering a … Control that is seven days prior to the “Last Day to Draw” date on G5.. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-system