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Opinion 92-17
… TAX LAW, §1262(c): A sales tax agreement between a county and cities within the county need not, as a matter of law, … a sales tax agreement entered into between a county and all cities within the county pursuant to Tax Law, … such other proportion" implied that the towns must receive some proportionate amount of the county sales tax to be …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 96-5
… (2 Opns St Comp, 1946, p 290; see also People v Brooklyn Garden Apartments , Inc. , 283 NY 373, 381 [1940]). We have …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 2000-19
… may expend foreign fire insurance tax monies to pay for installation of an elevator in a building owned by … association may use foreign fire insurance tax monies to pay for installation of an elevator …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19State Comptroller DiNapoli Releases School District Audits
… a result, they may not have procured them in a manner that is in the best interests of taxpayers. Officials did not seek …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… and certain revenues and expenditures were not reported in the annual financial report. Of the 20 journal entries … six were not supported and eight were not recorded in a timely manner. In addition, no one independently reviewed and approved …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… internal control deficiencies identified by the accounting firm retained for the 2019-20 and 2020-21 fiscal … supervisor did not maintain timely, complete and accurate accounting records to allow the board and department heads to … The town paid additional costs of $51,400 to have the accounting records created, the annual financial report for …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: NYC Financial Plan Improved From June
… this year to use for prepayments of liabilities in FY 2024. The PEG is also expected to generate recurring net … Certain PEG savings are also expected from anticipated staff turnover, vacancy reductions and other factors such as … state and local government financial records, track state contracts, and find commonly requested data. … New York Citys …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-juneManagement of Selected Special Revenue Funds
… monitor fund activity when specific issues arise. As a result, they were unaware that, over time, at least $10,000 …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsDiNapoli Releases Dashboard Tracking Federal Covid Funding and State Relief Programs
… New York State Comptroller Thomas P. DiNapoli announced today the launch of his new online tool to monitor spending of federal recovery aid …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-dashboard-tracking-federal-covid-funding-and-state-relief-programsState Comptroller DiNapoli Releases Audits
… and/or dangerous prescriptions if treatment programs did not check the computer database and, where authorized, …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-auditsDiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… care needs. For the State Fiscal Year ended March 31, 2019, New York’s Medicaid program had approximately 7.3 … Drug Rebates for Health and Recovery Plans (HARP) (2019-F-41) An initial report issued in June 2018 determined … with Comprehensive Third-Party Health Insurance (TPHI) (2019-F-33) An audit issued in June 2018 identified $1.28 …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueState Agencies Bulletin No. 1786
… This bulletin supersedes Payroll Bulletins 456 and 908 Purpose The purpose of this bulletin is to identify … that have not been negotiated and provide procedures for agencies to resolve the disposition of these checks. … that appear on an outstanding check report received by OSC Accounting Operations. The Control-D report identifies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1786-non-negotiated-andor-undeliverable-new-york-state-payroll-checksSUNY Bulletin No. SU-325
… in the State University Graduate Student Negotiating Unit (GSNU) – BU28 who meet the eligibility criteria are … the Doctoral Program Recruitment and Retention Enhancement Fund based on the number of employees in BU28 to facilitate … to receive Recruitment or Retention Payments. Bargaining Unit = 28 Salary Grade = 980 Comp Rate Code = BIW, FEE …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesCourse Offerings
… six years. The increased time to degree is influenced by factors such as the pathways students take, institutional … or monitor their graduation rates. Information compiled by CUNY at our request showed that approximately 4,923 … advisement to those students while alerting them of the danger of exhausting their financial aid eligibility. … To …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsOpinion 91-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 96 - 11
… terms in the public interest (see, e.g., Matter of New City v Flagg , 111 AD2d 814, 490 NYS2d 560 affd 66 NY2d … 213). June 7, 1996 Christine S. Snide, Supervisor Town of Long Lake 1 We note that town park lands are impressed with …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Opinion 2002-7
… expenditure from reserve funds) -- Reserve Fund (authority to establish); (necessity for referendum) REFERENDUM -- Public Libraries (not required to expend monies from reserve fund) EDUCATION LAW §§259, … trustees of a school district public library may determine to accumulate library fund monies for capital purposes. The …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7State Agencies Bulletin No. 991
… Inactive employees may be eligible for a payment as a result of the salary adjustment. If the agency has made an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/991-2009-uniform-cleaning-and-maintenance-allowance-lifeguardsState Agencies Bulletin No. 951
… making excess 403(b) deferrals in 2010, OSC will insert a new effective-dated row using the beginning date of the first … status is Active, Paid Leave or Leave Without Pay. The new effective-dated row will reflect: The employee’s current … Instructions to Change Existing Deductions or Start New Deductions When making changes, the transactions should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/951-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOpinion 88-43
Whether an amount equal to the injured employees workers compensation benefits must be appropriated for personnel expenses of the sheriffs department
https://www.osc.ny.gov/legal-opinions/opinion-88-43