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Opinion 88-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … in the opinion. FINES AND PENALTIES -- Distribution by State Comptroller (fines for violations of Workers' … towns and police justices of villages shall be paid to the state comptroller in accordance with the provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Hillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… Did the Hillsdale-Copake Fire District (District) Board of Commissioners (Board) provide adequate oversight of disbursements? Audit Period January 1, 2024 to May 31, … Area A fire district board must provide adequate oversight of disbursements to help ensure financial accountability, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111Town of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… Objective Did the Town of Kingsbury (Town) Board (Board) and officials develop and adopt a multiyear financial plan and fund balance and reserve policies? Audit Period January … Did the Town of Kingsbury Town Board Board and officials develop and adopt a multiyear …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66State Agencies Bulletin No. 2353
… Purpose: The purpose of this bulletin is to notify agencies of three new earnings codes that have been created to allow the Office of Employee Relations (OER) to process Tuition Reimbursement … The purpose of this bulletin is to notify agencies of three new earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2353-new-earn-codes-tuition-reimbursement-and-certification-and-licensureAvoca Central School District – Payroll (2025M-14)
… of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Opinion 90-38
… town highway superintendent is required to remove snow and ice from, and maintain the highway if, after the highway has … authorizes a town to temporarily discontinue snow and ice removal and maintenance from December 1 until April 1 on … and the town thereby becomes obligated to resume snow and ice removal and other maintenance from December 1 through …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Opinion 90-33
… Whether under the Village Law in the absence of the village mayor at the meeting of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Village of Leicester – Financial Management (2025M-7)
… officials because it is available for appropriation to reduce taxes, fund one-time expenditures and other uses. … the end of the 2023-24 fiscal year, which was sufficient to fund the upcoming fiscal year’s budget appropriations for … corrective action. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Opinion 89-14
… or school district. We expressed the view in 1982 Opns St Comp No. 82-120, p 149 that since section 986(1) entitles … envelopes with their tax payments (see also 28 Opns St Comp, 1972, p 167). There have been no amendments to … for services provided to taxpayers (see e.g., 1983 Opns St Comp No. 83-220, p 300; 33 Opns St Comp, 1977, p 62; 1974 …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Opinion 96-18
… ch 17, and City of New York v State of New York , 76 NY2d 479, 561 NYS2d 154, relating to the conduct of a referendum …
https://www.osc.ny.gov/legal-opinions/opinion-96-18Appointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… and other guidance to communicate the claims auditor’s responsibilities, as long as such guidance is consistent … of claims by signing or initialing each individual voucher packet or an abstract of audited claims, which typically …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorGreat River Fire District – Treasurer Reports (2025M-125)
… should maintain complete and accurate accounting records to provide a board of fire commissioners with adequate … accountability. These reports are essential for a board to monitor the fire district’s financial health, make sound … did not have adequate financial information it needed to properly monitor the District’s finances. The Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/27/great-river-fire-district-treasurer-reports-2025m-125State Agencies Bulletin No. 327-A
… Purpose To notify agencies of the procedures for processing Productivity Gain Payments … Agreements between NYSCOPA, Council 82 and the State of New York a pilot Productivity Gain Program has been … attendance and productivity. Employees who meet all of the following criteria are eligible for a Productivity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/327-2002-productivity-gain-program-lump-sum-payments-employees-representedOpinion 91-30
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … GENERAL MUNICIPAL LAW, §800(2): A town board member who is employed as a sales representative for a corporation which … county contract. You ask whether a town board member who is employed as a sales representative for a corporation which …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Opinion 90-15
… HOME RULE LAW, §10(1)(ii)(a)(1), (d)(3); NY CONST, art VIII, §1: A town, by local law, may establish the office … commissioner ( cf . Town Law, §§20, 30[10], 32[2], 35[3], 42, providing for the establishment of deputy positions for … the office of deputy town supervisor (see Town Law, §42). Where, however, the town has created the position of …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Opinion 90-1
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … LAW, §27-0925; MUNICIPAL HOME RULE LAW, §10(1)(i): Where a town imposes an assessment on the gross receipts of a commercial hazardous waste facility, the proceeds must be …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 2004-7
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … ARTICLE XVI, §1; MUNICIPAL HOME RULE LAW §10(1)(ii)(a)(9): Delinquent water charges owed by users of the village … amounts on the village or town tax roll. You ask whether a village may utilize the tax levy procedures set forth in …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 2007-3
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … compensation” provided to the highest ranking subordinate in the village police department who is in a bargaining unit … benefit would constitute “other compensation” within the meaning of section 207-m, but for the reasons set forth …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3Opinion 2006-1
… This is in reply to your letter asking whether a town may pay an employee on the morning of the last day of the payroll … Whether a town may pay an employee on the morning of the last day of the payroll …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 89-41
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … hearing) GENERAL MUNICIPAL LAW, §216; TOWN LAW, §179: A mandatory referendum to establish a service award program for the volunteer firefighters of a …
https://www.osc.ny.gov/legal-opinions/opinion-89-41