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Opinion 88-60
… without a special act by the State Legislature ( Gewirtz v City of Long Beach , 69 Misc 2d 763, 330 NYS2d 495, affd 45 … People v Ribinovich , 171 Misc 569, 13 NYS2d 135; Gushee v City of New York , 42 App Div 37, 58 NYS 967; 11 Opns St … Miller v City of New York , 15 NY2d 34, 255 NYS2d 78; cf . Port Jefferson Yacht Club, Inc. v Village of Port Chester, et …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 2000-5
… -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway fund to) -- Highway Fund (transfer of moneys from to a snow and ice removal and road … same tax bases. There is no general authority, however, to transfer moneys from section 141 accounts into any other fund …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5CUNY Bulletin No. CU-766
… Dates : The July 2023 CUNY Increments are effective 07/01/2023 and will be processed in Institution Pay Period 07C, paychecks dated 07/13/2023. Control-D Report Available Before Processing: The … the appropriate salary and Increment Code 9999 effective 07/01/2023. Appointments Effective July 1, 2023 To allow for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-766-july-2023-city-university-new-york-cuny-incrementsState Agencies Bulletin No. 1217
… are advised that all documentation submitted to OSC in connection with the payment of salary pursuant to a Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1217-new-requirements-and-procedures-processing-salary-payments-pursuantMorristown Fire District – Board Oversight (2025M-101)
… are disbursed. During the 2024 fiscal year, the District received 25 collections totaling $422,670 and paid 183 … and audited and approved prior to payment. For example, five claims approved by the Board totaling $8,100 lacked … on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101State Comptroller DiNapoli Releases Municipal Audits
… is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to … in the meeting minutes. Town of Green Island – Justice Court Operations (Albany County) The justices properly collected, recorded and reported court money in a timely manner. Court records were current …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Bradford Volunteer Fire Company, Inc. , Town of Conesville , New York State Department of Labor, Painted Post Fire Department , Sachem Public Library and Ulster County . … spent appropriately and effectively.” Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1560
… Purpose To inform agencies of the procedures for reporting line number changes and to explain how chartfield strings will be charged for fiscal year … To inform agencies of the procedures for reporting line number changes and to explain how chartfield strings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1560-reporting-line-number-and-budget-year-changes-fiscal-year-2017-2018State Comptroller DiNapoli Releases State Audits
… 59 percent of the total paid. WCHCC officials stated that senior management had goals and were evaluated on achieving … before receiving their payments. During the audit period, senior managers often did not submit goals and achievements … could not provide written performance evaluations for any senior managers. Auditors identified other payments that may …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsDiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… million higher than the latest projections largely due to strong personal income tax receipts, according to the state monthly cash report and a mid-year report on … settlement dollars. “New York’s cash position continues to improve with higher-than-expected tax collections and …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearState Comptroller DiNapoli Releases Municipal Audits
… Housing Authority , Village of Southampton , Westchester Community College and the City of Yonkers . "In today’s … incurring more LOSAP costs than necessary. Westchester Community College – Fixed Assets (Westchester County) College … Housing Authority Village of Southampton Westchester Community College and the City of Yonkers …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0Selected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… totaling $218,606,626 ranged in dollar value from $100 and $15,000. We examined 270 refund payments totaling … colleges. The payments consisted of: A random sample of 100 payments selected from all payments between $100 and $15,000 that were not book advance payments and a …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountDiNapoli: Dormitory Authority Overstated MWBE Contract Participation
… with the state isn’t about being politically correct, it’s smart business. It’s about creating a more diverse, vibrant, …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participationSubway Wait Assessment
… New York City Transit (Transit) provides passengers service on all of its lines that meets its minimum service frequency standards; whether those standards take into account demand for service, physical structure, and other factors; and where … whether New York City Transit provides passengers service on all of its lines that meets its minimum service …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentState Comptroller DiNapoli Releases Municipal Audits
… bank reconciliations and accountability analyses which compare the amount of cash on hand and on deposit in the bank … approximately $21,200. The village has also underestimated health insurance payments for at least the last two fiscal years. …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… 5 percentage points. The district transferred a total of $17.3 million of the general fund’s excess fund balance at the … appropriations by an annual average of $3.7 million (17%). Officials could not demonstrate that three reserves …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… Did the Center Moriches Fire District (District) Board of Commissioners (Board) obtain an annual audit of the District’s records and ensure that the … Did the Center Moriches Fire District District Board of Commissioners Board obtain an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Opinion 95-31
… of incoming police chief where prior chief declined salary increases) POLICE AND POLICE PROTECTION -- Police … (compensation of incoming chief where prior chief declined salary increases) GENERAL MUNICIPAL LAW, §207-m: The salary of an incoming police chief must be fixed at an amount …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 95-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … housing authority as a "pass through" to the customer of a franchise fee imposed upon the cable company by a city … a housing authority is exempt from paying that portion of its cable television bill which is designated as a …
https://www.osc.ny.gov/legal-opinions/opinion-95-2SUNY Bulletin No. SU-388
… – BU28 who meet the eligibility criteria are affected. Background: Chapter 181 of the Laws of 2025, which … as follows: Year Pay Period Effective Date Pay End Date Check Date 2023-2025 Administration 23L 1/29/2026 2/11/2026 … employee’s taxable gross, and reported on the employee’s Form W-2. Payroll Register and Employee’s Paycheck/Advice: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-388-suny-downstate-location-stipend-gsnu-employees-represented