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Town of Middlebury – Tax Collection Remittance (P1-24-25)
… the Town’s tax collection practices. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Rensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… During the audit period: Sixteen of the 62 bills we reviewed were inaccurate because the County’s Director of …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Town of Lapeer – Budgeting (2024M-127)
… realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent … determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated in the general fund, resulting in operating surpluses …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Town of Allen – Claims Audit (2024M-123)
… the Board’s claims audit practices. Town officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123DiNapoli: New Law Makes It Easier for the Comptroller To Return Your Lost Money
… New York State Comptroller Thomas P. DiNapoli issued the … funds payments of $250 or less. Proposed by DiNapoli’s office, the measure amends the Abandoned Property Law to … By simplifying the process, my office will be able to return lost money even faster while still ensuring the funds …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-new-law-makes-it-easier-comptroller-return-your-lost-moneyIntroduction – Federal Funding and New York
… “New Yorkers rely on federal funding for everything from paving the highways they … understanding how future changes to federal spending will impact our residents and communities.” - Thomas P. DiNapoli …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionOpinion 88-36
… by subordinates or employees in the sheriff's department. NEW YORK CONSTITUTION, ARTICLE XIII, §13; COUNTY LAW, §650: … sheriffs and other employees of sheriff's department. NEW YORK CONSTITUTION, ARTICLE XIII, §13; COUNTY LAW, §650; … liability cannot be assumed by or imposed upon the county. New York Constitution, Article XIII, §13 provides that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-36SUNY Bulletin No. SU-136
… 8/23/07. This date is used to provide the 21P employee with benefits over the summer. A 21P employee who works … Retirement System (Plan Type 7Y) and are in Active, Leave With Pay or Leave With No Pay status. OSC will report salary for the Summer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-136-procedures-processing-suny-2007-summer-session-paymentsState Agencies Bulletin No. 1256
… 16, 2012, Chapter 18 of the laws of 2012 was enacted into law, and amends portions of the Retirement and Social … acting as the Third Party Administrator. This bulletin is to notify agencies of the new retirement option available … period, the future contribution rate will be based on what the employee actually earned two years prior. A future …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programOpinion 2002-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and publicize resources available in the downtown area of the town or village, including a day labor hiring site, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 91-51
… the district may be financed by means of special ad valorem levies (County Law, §270) or on a benefit …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 2001-8
… the proceedings may be commenced either upon a proper petition of taxpayers (Town Law §§170[1], 171, 185[1]) or on town board motion and without a petition (Town Law §§170[2], 185[1-a]), subject to public … is not a sufficient reason, pursuant to the provisions of section 176(27), to justify the creation of a zone of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Opinion 2008-4
… district matters) MUNICIPAL FUNDS -- Town Charges (costs for park district improvements not payable from general fund) … not payable from town general fund); (raising amounts for) MUNICIPAL HOME RULE LAW § 10(1)(ii)(d)(3); TOWN LAW §§ … described in the petition" and may improve such property for park purposes. Pursuant to Town Law § 202-b (2), the town …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Opinion 88-34
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 2004-9
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Not Requiring … Law §2803-a under the exception to competitive bidding in section 103(8) of the General Municipal Law. 1991 Opns St … Law §103(8). Section 2803-a of the Public Health Law, in pertinent part, authorizes "hospitals", under rules and …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 90-16
… CONFLICTS OF INTEREST -- Employment Contracts (member of county board of health retained by county health department) -- Medical … to audit claims against a county or part-county health district in a county not having a county auditor or …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Opinion 88-74
… engaged may, by majority vote of its members, transfer its money or other property to an incorporated association having …
https://www.osc.ny.gov/legal-opinions/opinion-88-74DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… and $4.4 billion lower than projections in the Division of the Budget’s (DOB) 2024 Updated Executive Budget Financial Plan, the most recent plan available. The decline … consistently pointed out, the state has underfunded its statutory reserve funds for decades. Some progress has been …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetVI.I Overview – VI. Budgets
… process that prevents the posting of a transaction when it exceeds the available budget authority. Budgetary control is also executed when establishing and transacting against Federal grants. … functionality will create the Project Parent Budget when the Project Child Budget is posted. Effective October 1, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewState Agencies Bulletin No. 2080
… The purpose of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign for the 2023 calendar year and explain SEFA Continuous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2080-2023-state-employees-federated-appeal-sefa-campaign