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Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… internal controls over the District’s cash disbursements for the period January 1, 2014 through April 30, 2015. … Findings The Board has not adopted policies or procedures for cash disbursements; the Board did not ensure that claims … Board. Prepare and submit the District’s annual financial report to OSC within 60 days of the end of the fiscal year. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167CUNY Bulletin No. CU-547
… Insurance Contributions Act (FICA) tax and income tax withholding. The adjustment rules are designed to provide a … (correction) of errors in FICA tax and income tax withholding. As the employer, once OSC becomes aware of a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareComptroller DiNapoli Releases Annual Review of MTA Finances
The Metropolitan Transportation Authority MTA projects large operating budget gaps and has significant unfunded capital needs
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesOpinion 88-18
… E. Suarez, Esq., Village Attorney Village of Chestnut Ridge …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 91-26
… engaged a firm in 1988 to prepare plans and designs for the construction of a new library building. You have … once voter approval of the project was obtained. Financing for the construction recently received voter approval and the … board is now negotiating with the previously selected firm for its services in connection with the construction phase of …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 90-1
… CONSTITUTIONAL LAW -- Gifts and Loans (gifts of moneys to public entities) LOCAL LAWS -- Municipal Funds (authorizing gift of to another municipal corporation) MUNICIPAL FUNDS -- … hazardous waste facility assessments); (contributions to public entities - school district) ENVIRONMENTAL …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 89-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … -- "Compensation" (for purposes of County Law, §200) NY STATE CONSTITUTION, ARTICLE I, §11; UNITED STATES … protection provisions guarantees (U.S. Const, 14th Amd; NY Const, art 1, §11; see also Internal Revenue Code, §89, …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 88-62
… establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and may pay … establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and, if so, whether landfill fees, imposed to defray the cost of closing and capping the landfill, may be paid into that fund. …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 88-60
… §§1-102(1); 4-412: An agreement to operate a facility at a park which is termed a license or concession, but which, in … the common law restriction against alienation of park property without specific legislative authority. GENERAL … as a "license" or "concession" to operate a facility at a village park would constitute a lease of park property. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 88-56
… OF INTEREST -- Purchases and Sales (fire district commissioner an employee of firm doing business with … LAW, §§800(3)(c), 801(1), 802(1)(b): A fire district commissioner, who is a salaried employee of a firm doing … in response to your letter asking whether a fire district commissioner who is also a salaried employee of a firm doing …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 94 - 23
… This opinion represents the views of the Office of the State Comptroller at the time … located within two towns, if the proposed extension is upon petition pursuant to Town Law, §170(1), the town … may proceed on its own pursuant to Town Law, §172-d unless the fire protection district is located within more than one …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Opinion 2000-23
… WORDS AND PHRASES -- "Highest Ranking Subordinate" (for purposes of General Municipal Law §207-m) GENERAL … that the village recently negotiated a 4% salary increase for all members of the police officers' bargaining unit, plus an additional $2,673 pay increase for those members classified as "investigators." You state …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Opinion 2000-11
… orderly fashion (Memorandum to the Governor Department of Audit and Control, March 25, 1952; Memorandum to the Governor …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 2002-17
… as follows: Open competitive bidding was impaired, in this case, by the reasonable apprehension of prospective bidders …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Opinion 99-9
… in the opinion. CITIES -- Powers and Duties (authority to pay for continuing legal education tuition for city … if authorized under the city's charter and, if it is not so authorized, the city may adopt a local law to provide … charged to those who attend the municipal law course, but do not receive CLE credit. With limited exceptions, all …
https://www.osc.ny.gov/legal-opinions/opinion-99-9DiNapoli Report Identifies Trends in Causes of Subway Delays
… and how those actions will benefit the public.” Under MTA/NYC Transit rules, a subway is on time if it reaches its last … with the L train in the lead at 91.9%. It helped that the top four had relatively newer cars and that the L train has … at 64.2% OTP. Causes of the delays also vary by subway line. Of nearly 38,000 delays on the F train last year, …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysSelected Management and Operations Practices
… Executive Summary The New York Power Authority (NYPA) is a public authority created in 1931 … of New York signed into law the ReCharge New York (RNY) power program as part of Chapter 60 (part CC) of the Laws of … disposals. Key Findings NYPA sold scrap metal and plant equipment (valued at over $900,000) from two locations …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesPayroll Improvement Project Bulletin No. PIP-013
… Affected Employees All agency PayServ, PS Query, and New York State Payroll Online (NYSPO) users are affected. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-013-payroll-improvement-project-cutover-schedule-andCUNY Bulletin No. CU-810
… Purpose: The purpose of this bulletin is to provide agencies with instructions for … Title. Affected Employees: CUNY employees in the title of Locksmith are affected. Background: A Consent … entered and filed on 10/29/2024 between the Comptroller of the City of New York and the District Council 37, AFSCME, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-810-cuny-retroactive-rate-increases-locksmith-skilled-tradeUnified Court System Bulletin No. UCS-352
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-352-april-2025-unified-court-system-ucs-judicial-longevity-payment