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Opinion 2010-3
… (not subject to referendum requirements) TOWN LAW § 184: A fire protection contract between a town on behalf of a fire protection district and an incorporated fire company is subject to a public hearing, but is not required or … under the contract is one of the expenses that may be considered in the course of negotiating the "definite sum" …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3DiNapoli Releases Municipal Audits
… audits of Allegany County , City of Batavia , Caton No. 1 Fire District , Town of Henrietta , Village of Middleport , … the required annual financial report with OSC for the last three years. Village of Westbury – Purchasing, Claims Audit …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsMedicaid Program – Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program
… Objective To determine whether the Department of Health (Department) made improper payments for claims in violation of federal and State requirements … had approximately 7.3 million recipients and Medicaid claim costs totaled $68.1 billion. The Affordable Care Act …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-payments-services-related-ordering-prescribing-referring-orComptroller DiNapoli Releases Municipal Audits
… Program (LOSAP) point system is not consistent with state law. Some firefighters did not receive all of the LOSAP … claims and signing checks were not in compliance with town law. Pultneyville Fire District – Internal Controls Over …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Sales Tax Vendor Registration Practices
… the tax from customers, and remit the tax to the State. New York’s sales tax is imposed at a rate of 4%. Additional sales …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesDiNapoli: State Pension Fund Will Vote Against Board Members at Corporations With No Women Directors
… New York State Comptroller Thomas P. DiNapoli today announced … is the third largest public pension fund in the United States with estimated assets of $209.1 billion as of Dec. 31, … in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-state-pension-fund-will-vote-against-board-members-corporations-no-women-directorsInternal Pension Fund Investigation & Actions, April 2017
State Comptroller Thomas P. DiNapoli is committed to ensuring accountability and the highest standards of ethics, with absolutely no tolerance for self-dealing.
https://www.osc.ny.gov/files/reports/special-topics/pdf/internal-pension-fund-investigations-2017.pdfOpinion 92-31
… to sell in newsletter) VILLAGES -- Powers and Duties (publication of informational newsletter) VILLAGE LAW, … and business, the protection of its property, the safety, health, comfort, and general welfare of its inhabitants, the … intended to inform or educate residents as to the official affairs of village government, and not relate to matters …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 2002-7
… 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86; see also Buffalo and Erie County Public Library v County of Erie , 171 … 1975 Opns St Comp No. 75-399, unreported; see also Buffalo and Erie County Public Library , supra ; compare Korn … or statutory authority (see, e.g., McCabe v Voorhis , 243 NY 401; Citizens For An Orderly Energy Policy v County of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 2001-6
… public policy (see e.g., Opn No. 2000-6, p 17; 1989 Opns St Comp No. 89-16, p 34; 1987 Opns St Comp No. 87-88, p 130; 1982 Opns St Comp No. 82-10, p 12; … use foreign fire insurance tax monies to buy a computer a fax machine and a refrigerator for department use …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6State Agencies Bulletin No. 1288
… Purpose To inform agencies of the process for handling the late submission of Form AC230 (Report of … 2013 Pay Check OSC Receipt 1/7/14 - 2/12/14 YES YES YES YES YES NO OSC Receipt On/ After 2/12/14 YES NO* …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1288-processing-2013-salary-refunds-received-osc-after-january-6-2014State Agencies Bulletin No. 1214
… Purpose To inform agencies of the process for handling the late submission of Form AC230 (Report of … 2012 Pay Check OSC Receipt 1/7/13 - 2/13/13 YES YES YES YES YES NO OSC Receipt On/ After 2/13/13 YES NO* …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1214-processing-2012-salary-refunds-received-osc-after-january-4-2013State Agencies Bulletin No. 1127
… Purpose To inform agencies of the process for handling the late … checks and take appropriate action. Please refer to the table below to determine whether or not to include Federal, … Return For Refund Or Exchange and the impact on employees 20 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1127-processing-2011-salary-refunds-received-osc-after-january-6-2012V.2 Governance – V. Chart of Accounts (COA) Governance
… Program Governance Board has established requirements and roles to form the foundation against which governance … and procedures will be created and executed. Governance roles define who and requirements define what, when, and, to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceOpinion 2002-13
… Uses (funding fire department sports or recreational teams); (paying expenses of fire departments' annual … to fund the fire department softball, billiard and bowling teams, and to pay for expenses for the department's annual … be used to pay expenses of softball, billiard and bowling teams of the fire district fire department, and to pay for …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Opinion 97-18
… in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real … 275: Pursuant to County Law, §215, real property acquired for a county sewer district, that is no longer needed for … on the sale of county property (see McCabe v Voorhis , 243 NY 401; Mills v Sweeney , 219 NY 213; Citizens For An Orderly …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 96 - 11
… This opinion represents the views of the Office of the State Comptroller at the time it was … to referendum unless authorized or required to so by State statute (1991 Opns St Comp No. 91-58, p 160 and citations … the town board, when selling unneeded real property, has a fiduciary duty to secure the best price obtainable in its …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Opinion 2000-19
… Benevolent Association (use of tax monies to install an elevator accessible to disabled members of association) … through the installation of a handicapped accessible elevator. In order to ensure that foreign fire insurance tax … the association, however, if it is anticipated that the elevator will be used to significant degree by other than …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19State Agencies Bulletin No. 1532
… income in 2016 for reporting purposes because the employee had use of the funds (constructive receipt). As a result, … check is returned. The IRS deems that constructive receipt has not occurred. Therefore, the employee should not have the … and taxes will not be reduced. Only Social Security and Medicare wage taxes will be updated to reflect the return of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1532-processing-2016-salary-refunds-received-osc-after-december-30-2016-instState Agencies Bulletin No. 1439
… late submission of Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on the employee’s 2015 Form W-2 (Wage and Tax Statement) and agency appropriations. Affected Employees … (Form W-2C). However, in most cases, the Federal, State and Local tax withholding balances for 2015 will not be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1439-processing-2015-salary-refunds-received-osc-after-january-4-2016