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Opinion 92-4
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (supervised … fitness training for firefighters) TOWN LAW, §176(10): A fire district may pay for supervised physical fitness … functions, the nature of the supervision is such that the fire district has reasonable assurance that it is realizing …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Opinion 98 - 19
… 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-98-19Opinion 92-55
… may accept dedication of private water lines of an outside consumer if it is determined that the lines are needed to … repair and maintain the private water lines of an outside consumer of the village water system (see 1980 Opns St Comp … may accept dedication of private water lines of an outside consumer of the village water system which are located …
https://www.osc.ny.gov/legal-opinions/opinion-92-55CUNY Bulletin No. CU-851
… employees. In addition, a memorandum dated September 30th, 2025 from Carmelo Batista Jr., University Executive Director … pay status for at least 200 working days from January 1 to November 15 $478.57 Staff Nurse (hourly) Be in Active pay status for at least 914 - 1224 hours from January 1 to November 15 $239.30 Be in Active pay status for at least 1225 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-851-cuny-2025-uniform-allowance-payment-nursing-titlesState Agencies Bulletin No. 1107
… automatically. Affected Employees Eligible employees in Bargaining Unit 68 Background GOER memorandum dated … and Maintenance Allowance payments to eligible employees in Bargaining Unit 68. Effective Date(s) Payments will be made in separate checks for the Uniform and Clothing Allowances …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1107-2011-uniform-cleaning-and-maintenance-allowance-lifeguardsOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… (DOH) are adequately ensuring that hotels and motels used for homeless and mixed-use temporary residency are properly … portion of their homeless populations. In fact, for many rural counties, hotels and motels are the only … shelter facility. OTDA has assigned responsibility for the inspection of hotels and motels housing the homeless …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyOpinion 2002-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic property) HISTORIC … You ask whether a town may accept a gift of a privatelyowned family cemetery established during the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic property) HISTORIC … Whether a town may accept a gift of a privatelyowned family cemetery established during the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Comptroller DiNapoli and A.G. Schneiderman Announce Felony Conviction of Woman Who Stole over $290,000 in Deceased Mother's Benefits from the Buffalo Firemen's Pension Fund
… and Attorney General Eric T. Schneiderman announced today the felony conviction of Pearlann MacVittie of West Seneca, New York, of the crime of Grand Larceny in the Third Degree, a class D … and Attorney General Eric T Schneiderman announced today the felony conviction of Pearlann MacVittie of West Seneca …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-felony-conviction-woman-who-stole-over-290000Harpursville Central School District – Lead Testing and Reporting (S9-25-11)
… in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was … test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/harpursville-central-school-district-lead-testing-and-reporting-s9-25-11CUNY Bulletin No. CU-841
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the June 2025 Security Titles Uniform Allowance Payment. Affected … Local 237 calls for the terms of the predecessor agreement to be continued except as modified in the MOA. In addition, a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-841-cuny-june-2025-security-titles-uniform-allowance-paymentState Comptroller DiNapoli Releases Municipal & School Audits
… that could have led to potentially inappropriate card use, including approximately $38,000 in charges were not properly approved prior to the card being used; and approximately $12,000 in charges did not … The board and town officials did not ensure that credit card purchases were supported and for proper purposes. As a …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: State Needs to Supercharge Efforts to Meet Renewable Electricity Goals
… New York state will have to take multiple steps to increase renewable electricity generation to achieve the objectives of the Climate Leadership and … NYS will have to take multiple steps to increase renewable electricity generation to achieve the …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-needs-supercharge-efforts-meet-renewable-electricity-goalsState Comptroller DiNapoli Releases School Audits
… the district provided Medicaid reimbursable services for speech, occupational or physical therapy and special …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsIX.12.R Major Federal Programs Subject to CMIA Agreement – IX. Federal Grants
… Supplemental Nutrition Assistance Program 10.555 National School Lunch Program 10.557 Special Supplemental Nutrition …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12r-major-federal-programs-subject-cmia-agreement-sfy-2019-20IX.6.D HHS Payment Management System – IX. Federal Grants
… section (lines 10a through 10c) of the FFR using recipient real-time cash receipts (drawdowns, refunds, and journal vouchers) information from PMS and adjust recipient-reported disbursements to equal cash receipts on … “Request Access” Select “Create New User” Select “Grantee/Recipient” from the User Type dropdown menu Complete …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemNew York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… by New York State Comptroller Thomas P. DiNapoli. No age segment under the age of 50 showed an increase. The number of older … an average of 3.5% per year from 2008 to 2020. The average age of incarcerated individuals under custody in New York …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingState Agencies Bulletin No. 1960
… agencies with the 2021 calendar year-end procedures for taxable travel reimbursement. Background Taxable Travel … Reimbursements Excess Per Diem Payments Non-Overnight Meal Allowances Employee Payments Taxable Under the IRS … Operations Chapter XIII, Section 4.E . Non-Overnight Meal Allowances The IRS requires employers to report and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1960-year-end-procedure-taxable-employee-expense-reimbursementsDiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… York’s UI trust fund account was not well-positioned to weather the crisis. On January 1, 2020, the balance was $2.65 …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentState Agencies Bulletin No. 1892
… of this bulletin is to inform agencies of the updated IRS (Internal Revenue Service) tax withholding requirements … outlined in this bulletin. Summary of Changes To date, the IRS has issued guidance on changes to the following areas for … of January, 2021. Federal Withholding Allowance Per IRS Publication 15-T , withholding for employees with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1892-summary-tax-related-changes-2021