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RFP#0008 – Audit of OSC Internal Controls
… Issued June 9, 2025 The Office of the State Comptroller (“OSC”) is seeking proposals from independent certified public … an independent audit of existing internal controls at OSC as required by Article 45 of the Executive Law and to …
https://www.osc.ny.gov/procurement/rfp0008Opinion 2004-5
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … Uses (annuities for volunteer firefighters) INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies may not … law enacted by the State Legislature provides otherwise. 1 In general, these sections of the Insurance Law provide that …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5XIV.5 Employee Award Programs – XIV. Special Procedures
… appropriate agency officials. Business Units may use the meal per diem allowances for a geographic region to guide their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… and nonoccupational disabilities and sickness. Coverage for these benefits, with limited exception, is to be provided … expenses in all material respects. The Board made minor payroll allocation errors that had no net impact on the …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Opinion 98-10
… and miscellaneous expenditures (see DuBois v Town of New Paltz , 35 NY2d 617, 369 NYS2d 506). In addition, as …
https://www.osc.ny.gov/legal-opinions/opinion-98-10XI-A.9 Receiving – XI-A. Purchasing
… including, but not limited to: Services Certified Payroll Registers Timesheets Sign-In Sheets Cleaning Logs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingOpinion 88-72
… or statutory amendments that bear on the issues discussed in the opinion. SEWER DISTRICTS -- Establishment (of town district within county district) COUNTY LAW, §250; TOWN LAW, §§190, 209: The establishment of a … a town sewer district within the county district. This is in reply to your inquiry regarding the formation of a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-72City of Newburgh – Budget Review (B19-6-11)
… not cover unexpected expenses if these funds are used to pay underestimated police and overtime costs. Under the …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11Opinion 91-18
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Family Relationships … bookkeeper or confidential secretary) GENERAL MUNICIPAL LAW, §800(3); TOWN LAW, §29(15): A town supervisor would not … designate a bookkeeper, a confidential secretary, or both. In towns of the second class, the town board must first …
https://www.osc.ny.gov/legal-opinions/opinion-91-18Opinion 90-24
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Powers and … Counsel (delegation of authority to hire) LOCAL FINANCE LAW, §56.00: A municipal finance board may not, pursuant to … shall be vested with the powers and duties prescribed in sections 57.00, 58.00, 59.00, 60.00, 62.00 and 63.00 of …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 89-28
… 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-89-28Oversight of Weights and Measures Programs (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit report, Oversight of Weights and Measures Programs (Report 2016-S-98 ). About …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followCity of Newburgh – Budget Review (B20-6-12)
… review was to determine whether the significant revenue and expenditure projections in the City’s 2021 proposed … must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s proposed budget … face shortfalls based on revenue estimates for sales and use tax. Budgeted overtime funding for firefighters ($1.2 …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Opinion 2001-12
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Library Trustees (authority to … of public library employees) PUBLIC OFFICERS LAW §18: There are two alternatives for conferring the … employees as a direct expense of the sponsor. This is in reply to your letter in which you ask whether the trustees …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Opinion 99-15
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … when property not served by water or sewer system) VILLAGE LAW, §§11-1108, 11-1118, 14-1406, 14-1410; STATE … exempt therefrom by law. The term "taxation" is defined, in pertinent part, as a "charge imposed upon real property by …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 2008-6
… This opinion represents the views of the Office of the State Comptroller at the time … make that calculation are changed, the police commissioner is entitled to a corresponding benefit. The daily rate … forms of benefits which are credited to employees as a term of employment, which shall specifically include, but not …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 88-1
… Village of Hempstead , 186 Misc 74, 58 NYS2d 880, affd 270 App Div 898, 62 NYS2d 165, app dsmd 296 NY 666; Delihan v O'Dwyer , 197 Misc 950, 97 NYS2d 326, revd on other grnds 277 App Div 407, 100 NYS2d 512, affd 302 NY 451). In view of …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Opinion 91-55
… actual expenditures affect a municipality's ability to pay debt service from the revenues of the improvement. It has …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Opinion 92-4
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … physical fitness training for firefighters) TOWN LAW, §176(10): A fire district may pay for supervised … to justify the expenditure and the cost is reasonable in relation to the benefits received by the district. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Unified Court System Bulletin No. UCS-88
… Office of Court Administration liaison in the Albany or NYC office as appropriate. … To notify agencies of two new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-law