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Opinion 93-21
… You ask whether a fire district is required to solicit bids for the sale of an unneeded pumper truck. You state that … 176(23) nor any other statute requires that competitive bids be solicited for the sale of unneeded fire district … of New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS 560, affd 66 NY2d 980, 499 NYS2d 395; Davis v Board of …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Opinion 92-44
… POLICE AND POLICE PROTECTION -- Police Chief (entitlement to fringe benefits pursuant to General Municipal Law, §207-m) PUBLIC OFFICERS AND … -- Compensation (fringe benefits for police chief pursuant to General Municipal Law, §207-m) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-92-44Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing for Rensselaer DPW Employees Who Stole Scrap Metal Proceeds
… sentencing took place in Rensselaer County Court before Judge Andrew Ceresia. "Public resources do not exist for the … According to documents filed in court, surveillance videos from a local scrap yard showed Foust and Clark cashing …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-rensselaer-dpw-employees-who-stole-scrapOpinion 96-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (exemption from when counsel to Motor Vehicle … in a position of being a defendant ( Monje v Figuerola , 39 Misc 2d 277, 240 NYS2d 367 affd sub nom Monje v MVAIC , 42 …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 96 - 11
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education , 125 AD2d 534, 509 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Opinion 94-17
… the service (1992 Opns St Comp No. 92-40, p 103; see also New York Telephone v City of Amsterdam, 200 AD2d 315, 613 NYS2d … constitutional equal protection guarantees (see NY Const, art I, §11; Elmwood-Utica Houses v Buffalo Sewer Authority, …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 94-26
… BID within village) GENERAL MUNICIPAL LAW, §§980-b, 980-k: A town may establish a business improvement district, the … the limitation on district assessments in section 980-k is computed with reference to general town taxes within the … within the area of the town within the village. Article 19-A of the General Municipal Law (§980 et seq.; L 1989, ch …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Start Saving for Retirement
… may seem far into the future but the steps you take now to save for retirement can make a huge difference when that day finally arrives. Your … An Important Part of Your Post-Retirement Income Not sure how much you’ll need to save for retirement? It’s helpful to …
https://www.osc.ny.gov/retirement/members/saving-for-retirementOpinion 88-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (joint refuse collection services) -- Competitive Bidding (need for where one municipality provides a service to …
https://www.osc.ny.gov/legal-opinions/opinion-88-12State Agencies Bulletin No. 286
… Purpose This bulletin updates Payroll Bulletin 201 in relation to the processing and taxation of educational … are generally taxable, unless they can be excluded as a "working condition fringe benefit." In general, educational … attached to this Bulletin prior to the withholding of taxes. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefitsDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… “susceptible to fiscal stress.” The village of Coxsackie (Greene County) was classified in “moderate fiscal stress.” …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesCUNY Bulletin No. CU-734
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … Increase for employees in the Lecturer Title Series, and to provide instructions for payments not processed … eligibility criteria are affected. Background: Pursuant to the Memorandum of Agreement (MOA) between CUNY and PSC for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalCUNY Bulletin No. CU-728
… OSC Actions: OSC will automatically insert a row on the employee’s Job Data page effective 02/01/2022 using the … to one of the steps on the 11/15/2021 salary chart for the employee’s title. The salary will be updated to the … salary chart. OSC will automatically insert a row on the employee’s Job Data page using the Action/Reason code of Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-728-february-2022-professional-staff-congress-psc-1000-generalDiNapoli: Probation Departments Failing to Get Restitution Payments to Victims
… the money that was collected from them didn’t always go to crime victims, with some funds languishing for years, … with monthly or lump-sum payments that were ordered to be paid, including $171,028 in prior period arrears. DiNapoli’s … were not giving the court the opportunity to decide how to proceed while the probationer was still under …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-probation-departments-failing-get-restitution-payments-victimsControls Over the Empire State Supportive Housing Initiative
… relative was living in the unit and had changed the locks on the door. In June 2023, the provider located the resident …
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativeState Comptroller DiNapoli Releases Municipal Audits
… Town of Crawford – Town Clerk (Orange County) The former clerk did not properly account for, … to properly segregate payroll duties. Oswego County – Court and Trust Funds Auditors found the records maintained … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1786
… that have not been negotiated and provide procedures for agencies to resolve the disposition of these checks. … payroll checks. Affected Employees Employees who have an outstanding net payroll check equal to or greater than … Section 1315 of the Abandoned Property Law clarifies that uncashed checks become abandoned property after one year. As …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1786-non-negotiated-andor-undeliverable-new-york-state-payroll-checksXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… Certain laboratory equipment This is not an exhaustive list. Agencies should consider the possibility of AROs when …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsVillage of Washingtonville – Budget Review (B25-6-1)
… in the Village of Washingtonville’s (Village’s) 2025-26 tentative budget were reasonable. Background The Village … projections in the Village of Washingtonvilles Villages 202526 tentative budget were reasonable …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1XI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… information). This section provides guidance on State agency creation and submission of these transactions in the … in the EDSS. This document should be maintained by the agency to demonstrate the State Comptroller’s approval of the … purchase order. After OSC’s review and approval, the agency will be able to create and dispatch the purchase order …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overview