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Opinion 90-31
… CONSTRUCTION LAW, §41; MUNICIPAL HOME RULE LAW, §10(1): A committee formed by seven towns to operate a joint airport … Law, §353-a must act by majority vote of the whole committee. The participating towns may not, by local law, authorize the committee to act by majority of the quorum present at a …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Opinion 91-59
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … (use of money for retirement and death benefits) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt … Association of Hicksville may expend foreign fire insurance tax moneys to provide death benefits to family …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Opinion 93-28
… L 1993, ch 53 [1993-94 Aid to Localities Budget, pp 230-231]; L 1993, ch 56, §§2-4, 13, 14; L 1993, ch 57, …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Opinion 94-24
… for when town purchases real property and constructs town hall) TOWN LAW, §220; LOCAL FINANCE LAW, §35.00: If a town … adopts separate resolutions to purchase land for a town hall with current year tax revenues and to construct the town hall using such revenues, each resolution would be subject to …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Unified Court System Bulletin No. UCS-314
… 12/15/2022 SD Communications Workers of America 02/15/2023 DR Court Officers Benevolent Association of Nassau County … bargaining units (Bargaining Units 87, 88, 86, CT, DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, S9) provides for a … Bargaining Unit = 87, 88, 86, CT, SA, SD, F8, SR, SY, S9, DR, G9, SG, SK, and SN Payroll Status = Active, Leave With …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-314-2023-judicial-ratification-bonus-all-bargaining-units-ratifiedUnited HealthCare – Overpayments for Services Provided by Eastern Orange Ambulatory Surgery Center
… Orange Ambulatory Surgery Center, LLC waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the … school district employees and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering a range of services from inpatient …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-eastern-orange-ambulatory-surgery-centerOversight of Pupil Transportation Services
… the Department also asks PTSI to perform site record reviews of School Districts or busing contractors. Key … utilized only a small fraction of the compliance record reviews that their contract with PTSI afforded them. … historically, they have ordered PTSI to conduct record reviews only for School Districts and busing contractors with …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesState Comptroller DiNapoli Releases Municipal Audits
… and services than necessary. Auditors determined that 103 claims totaling approximately $108,000 were not …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… ensure that costs were kept within the authorized budget. In addition, budget modifications totaling $3.2 million were not recorded in the accounting records. Town of White Creek – … or ensure the required annual update documents were filed in a timely manner. Auditors reviewed 199 disbursements …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… officials did not properly manage fund balance and reserve funds. The board and district officials did not implement a … properly restricted in a debt reserve and did not use the funds to pay related debt as required. As a result, the …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1032
… shall be increased to $80 for a full time employee and $40 for an employee on Sick Leave at 50% pay. OSC Actions OSC … briefing ( PS1 ) rows of $24 will be increased to $40. Pre-shift Briefing ( PS1 ) rows from $48 to $79.99 will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesBetter Coordination and More Effective Services Needed for Victims of Domestic Violence
… effectiveness. Auditors made 25 test calls and sent 20 text and 20 web-based messages between December 2024 to June … with sexual assault and dating violence prevention and response activities for students. OPDV officials stated that … with state entities that fail to submit necessary data. In response to the audit, OPDV agreed with most of the …
https://www.osc.ny.gov/press/releases/2026/07/better-coordination-and-more-effective-services-needed-victims-domestic-violenceAccount Authorization Form
… Account Authorization Form (link opens in new window) Note: … Get Acrobat After filling out the form, have your Account Authorization Form notarized and submit it to OSC … After filling out the form have your Account Authorization Form notarized and submit it to OSC …
https://www.osc.ny.gov/online-services/account-authorization-formIX.12 Overview – IX. Federal Grants
… (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and … More information on this Federal statute, can be found in the following links: https://fiscal.treasury.gov/cmia/ …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix12-overviewComptroller DiNapoli Releases Municipal Audits
… Village of Sharon Springs as well as an audit of inmate hospital costs in Chautauqua, Clinton, Erie, Jefferson, … with the water billed to customers. Reducing the Cost of Hospital Services to County Inmates Counties can improve … related group rates on 75 percent of the inpatient hospital claims. For access to state and local government …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… , Newark School District Public Library , New Hyde Park-Garden City Park Union Free School District , North Bellmore Union Free … operations and had not adopted a code of ethics. New Hyde Park – Garden City Park Union Free School District – … School District Pub Library New Hyde ParkGarden City Park Union Free School District North Bellmore Union Free …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1Opinion 94-10
… rights commission) MUNICIPAL COOPERATION -- Human Rights (establishment of joint townwide-village commission) GENERAL … of the General Municipal Law (§239-o et seq.) governs the establishment and operation of local commissions on human … such a commission. Section 239-o expressly states that the establishment of a local commission on human rights at one …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 89-44
… UNIFORM JUSTICE COURT ACT, §2021: Acting village justices are required to file a monthly report with the Justice Court … Fund of the Office of the State Comptroller whether or not they received moneys during the month for which they are reporting. You ask if acting village justices are …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Opinion 92-55
… may not contract to provide, at the expense of the private owners, a village employee to perform testing of water within … into a contract to provide, at the expense of the private owners, a village employee to perform testing of the water … and maintaining the lines acquired from the private owners. Village Law, §11-1120 provides, in part, that a …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 91-42
… that bear on the issues discussed in the opinion. FIRE DEPARTMENT -- Villages (authority to transfer department … -- Powers and Duties (authority to have custody of fire department funds) VILLAGES -- Powers and Duties (cooperative investment of fire department funds and village funds) GENERAL MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-91-42