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Opinion 91-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … on which he was scheduled to work. After the Schampier decision, according to the sponsor's memorandum in support of … personnel" (Opn No. 86-61, supra ; see US Const, 14th Amd; 38 USC 2021; NY Const, art 1, §11). We based our …
https://www.osc.ny.gov/legal-opinions/opinion-91-40Opinion 99-5
… SCHOOL DISTRICTS -- Library Appropriation (authority to contract with cooperative library system) -- Powers and … library system. You indicate that the school district is not currently served by a library and is contemplating a … by the regents, or with any municipal or district body having control of such a library, or with the trustees of the …
https://www.osc.ny.gov/legal-opinions/opinion-99-5XIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… an overview of reimbursable expenses to State employees. Most employee expenses will be reimbursed through the Travel … travel guidance (e.g., agency travel policies, OSC Travel Manual , Chapter XIII of the GFO , etc.). If Finance Office …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewProtest Procedures
… Procedures – A.7405/S.6942 (McDonald/Cooney) – Provides for bid protest procedures for state agencies and public authorities. Memo Bill Text Status … Provides for bid protest procedures for state agencies and public authorities …
https://www.osc.ny.gov/legislation/protest-proceduresAccounts Payable Advisory No. 23
Proper Coding of State Payments Reportable to the Internal Revenue Service
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingTown of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… Determine whether officials properly accounted for Woodlawn Beach State Park Receipts. Key Findings Daily tally … Determine whether officials properly accounted for Woodlawn Beach State Park Receipts …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79Opinion 92-23
… in the opinion. IMPROVEMENT DISTRICTS -- Commissioners (lease of property not required for the purposes of district) REAL PROPERTY -- Leases (authority to enter into lease permitting the affixing of antennae to water storage … commissioners to permit a mobile communications company to lease property owned by the water district for the conduct of …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Opinion 93-8
… Internal Revenue Code affects the yield received by the holder of the bond or note. Section 54.90 of the Local … to pay additional interest in an amount that varies from holder to holder according to how the change in Federal or State law … Internal Revenue Code affects the yield received by the holder of the bond or note …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Employee Statuses and Changing an Employees Status in PayServ – Welcome
… R (Retired) and D (Deceased). Any time an employee is removed with a certain Employee Status, L (Leave of … the appropriate effective date. If the employee’s status is changing (for example, a Leave with Pay to a Leave of … return first. Active: If an employee is Active, they are physically working and receiving payment per the applicable …
https://www.osc.ny.gov/state-agencies/payroll/payroll-manual/employee-statuses-and-changing-employees-status-payservDiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… Michelle Sheppard was sentenced to five years probation and paid a total of $4,303 in restitution for falsifying her … three years until her crimes were exposed in an audit and investigation by State Comptroller Thomas P. DiNapoli’s … of her plea agreement, Sheppard resigned her clerk’s job and a second position at the St. Lawrence County Clerk’s …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-billsOpinion 90-47
… LAW, §§17, 18: The duty of the State or a municipality to provide a legal defense to an employee under Public Officers Law, §17 or §18 respectively has been equated by the courts to the duty of an insurance company to provide a defense …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Response Planning for Unexpected Events
… Authority (MTA) Metro-North Railroad (Metro-North) has plans or procedures to address unexpected or unplanned events and whether those plans were followed, and whether the plans or procedures addressed the needs of its customers. We … To determine whether it has plans or procedures to address unexpected or unplanned events …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsOpinion 2010-2
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PERSONAL PROPERTY … by town water district) WATER DISTRICTS -- Property (sale of unneeded vehicles) TOWN LAW §§ 198 (8), (12) (a): A … be the one that local officials believe will yield the best price or maximum financial benefits. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2CUNY Bulletin No. CU-783
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for … The purpose of this bulletin is to notify agencies of an automatic dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-783-district-council-37-dc37-local-384-dues-increaseOversight of Dam Safety (2023-S-16)
To determine if the Department of Environmental Conservation (DEC) is adequately regulating dam owners across the State to ensure their compliance with safety requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s16.pdfDivision of Military and Naval Affairs: Lead Contamination of State Armories (Follow-Up) (2021-F-22) 30-Day Response
To determine the extent of implementation of the five recommendations included in our initial audit report, Lead Contamination of State Armories (Report 2019-S-50).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f22-response.pdfOversight of Smart Schools Bond Act Funds (2019-S-13)
To determine whether the State Education Department (Department) is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have...
https://www.osc.ny.gov/files/state-agencies/audits/19s13/pdf/sga-2020-19s13.pdfReport on the State Fiscal Year 2019-20 Enacted Budget Financial Plan and Capital Program and Financing Plan, July 2019
The Enacted Budget Financial Plan for State Fiscal Year (SFY) 2019-20 projects tax receipts will grow by $5.7 billion or 7.6 percent this year.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2019-20.pdfAssociate Counsel Pension Investment Unit (2 Vacancies)
The Office of the State Comptroller has two Associate Counsel Vacancies. Both Associate Counsel positions will work closely with investment staff on the negotia
https://www.osc.ny.gov/files/employment/pdf/associate-counsel-05-2018.pdfUnclaimed Funds SFY 2017-18 Annual Report
State Fiscal Year (SFY) 2017-18 was another successful year for the Office of Unclaimed Funds (OUF), which now holds $15.5 billion in unclaimed funds.
https://www.osc.ny.gov/files/unclaimed-funds/resources/pdf/ouf-annual-report-2017-18.pdf