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Opinion 2006-10
… of proceeds from lease of district property) MUNICIPAL FUNDS -- Accounting (charging a portion of town engineer’s …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Opinion 98-11
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … next business day and a real property tax payment received in an envelope postmarked on that next business day, and …
https://www.osc.ny.gov/legal-opinions/opinion-98-11DiNapoli: State Financial Condition Improving
… (DOB) is expected to release an Enacted Budget Financial Plan shortly. Since the start of SFY 2014-15, the state has …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingCUNY Bulletin No. CU-513
… miscellaneous earnings. Affected Employees CUNY employees in the titles of Plumber, Supervisor Plumber, Plumber’s … $53.51 $54.06 $54.14 Additional information is provided in the July 20, 2015 memorandum from Carmelo Batista, Jr., … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-513-cuny-retroactive-salary-rate-increases-plumbers-supervisorComptroller DiNapoli Releases Municipal Audits
… of Oneonta Fire District and the Warsaw Fire Department . “In today’s fiscal climate, budget transparency and … village board authorized the payment of more than $2,300 in gasoline purchases using fuel credit cards without … the library’s business manager ensured that individuals on the payrolls were bona fide employees and, as such, were …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsFare Evasion
… and the Metropolitan Transportation Authority (MTA) Bus Company (MTA Bus) reported accurate estimates of revenue losses from fare …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionOpinion 88-67
… in the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor hired as village attorney) … that it is not contemplated that the partner or the law firm would be retained as an independent contractor, but …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 95-2
… designated billing item. Initially, we note that for purposes of this opinion, we have assumed that the … agency. Public Housing Law, §52(1) sets forth an exemption for municipal housing authorities from certain taxes and fees … is personally entitled to such fees as compensation for services rendered or performed by him in his official …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Opinion 93-6
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION DISTRICTS -- Fire Protection … fire protection services to a fire protection district in the town. Article 5-G of the General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Opinion 2005-4
… employee benefit accrued liability reserve fund) MUNICIPAL FUNDS -- Unemployment Insurance Reserve Funds (referendum requirement for transfer to employee benefit accrued liability reserve fund) …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Comptroller DiNapoli Releases Municipal Audits
… of Richmondville , Village of Suffern and Ulster County . “In today’s fiscal climate, budget transparency and … Receivables for Water Operations (Saratoga County) In 2013, the board attempted to improve the segregation of … Operations (Delaware County) The town supervisor relied on the bookkeeper to perform most of the town’s financial …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… identify conflicts of interest were not filed. Payments in lieu of taxes (PILOTs) billing and collections were not … district and library, $300,875. Tax exemptions disclosed in audited financial statements were overstated. Key … Allocate PILOTs proportionately to each ATJ based on the amount of real property tax that should be paid to …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mDiNapoli: Inflation in NYC Metro Area Up 6.1% in March, Growing at Highest Rate in 30 Years
… growth nationally and in other large metro areas, NYC metro area price increases appear poised to outstrip … and public health environment.” Consumer costs in the NYC metro area have grown most steeply for energy, … of transportation, food and housing; Comparisons of the NYC metro area CPI changes to select metro areas across the …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-inflation-nyc-metro-area-march-growing-highest-rate-30-yearsOversight of Smart Schools Bond Act Funds
… Bond Act (Act) was approved by New York State voters in November 2014, authorizing the issuance of up to $2 billion in bonds to finance improvements to educational technology … districts were allocated a portion of the $2 billion based on the percentage of selected school aid they received. …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsHyde Park Central School District - Fixed Assets (2019M-103)
… agent as the Property Control Manager, resulting in an inadequate segregation of duties. Fixed assets were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Southside Academy Charter School - Enrollment and Billing (2019M-70)
… the Syracuse City School District (SCSD) $28,640 in charter school tuition for the 2017-18 school year and it … total of $27,389. The School does not have a good process in place to identify changes in residency, and we found … not have all the necessary student residence documentation on file. Key Recommendations Review information included on …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70New York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)
… insurance (UI) benefit payments to county jail inmates in a timely manner for the period January 1, 2013 through May … no fault of their own. Individuals who are incarcerated in jails are not eligible for UI benefits. NYSDOL has the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-countyThe VendRep System
… for approval to the Office of the State Comptroller. Log in or create an account to get started. Using the online … is automatically assigned to the vendor based on its business type and business activity. If the State … the online option, it must notify prospective bidders in the solicitation document. (Use the specific language …
https://www.osc.ny.gov/state-vendors/vendrep/vendrep-systemAre You Vested? And What It Means
… return to payroll and reinstate your withdrawn membership in order to be eligible for five-year vesting. Retirement Benefits In order to retire, a member must have a bona fide … employer, or send us an inquiry using our secure contact form . Once you know your tier and retirement plan, you can …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansOpinion 91-62
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Gifts (from village to … of unneeded village real property may not be made in the form of a gift or loan in violation of article VIII, …
https://www.osc.ny.gov/legal-opinions/opinion-91-62