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Opinion 91-7
… This opinion represents the views of the Office of the State Comptroller at the time … Districts (when fire district may contract for emergency and general service) FIRE DISTRICTS -- Ambulance Service … the General Municipal Law, however, the town is precluded from contracting for the services of an emergency rescue and …
https://www.osc.ny.gov/legal-opinions/opinion-91-7DiNapoli: 2015 Sales Tax Collections Drop in 30 Counties
… Annual local sales tax collections declined in 30 of the 57 counties outside of New York City last year, according to a … and their bottom lines,” said DiNapoli. “With little to no growth in sales tax collections, most counties have exercised additional caution when making …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-2015-sales-tax-collections-drop-30-countiesDiNapoli: Nine Million New Yorkers Employed, Highest Count Since 2008
… For access to state and local government spending, public authority financial data and information on 130,000 …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nine-million-new-yorkers-employed-highest-count-2008State Agencies Bulletin No. 1047
… of Check Return For Refund Or Exchange) and the impact on employee’s 2010 Form W-2 (Wage and Tax Statement) and … limitations for AC230 received after this date. Impact on Employee Form-W2 Reporting The exception to the … the income reported or be subject to any taxation. Impact on Recovery of Taxes SC has a limited ability to recover …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1047-processing-2010-salary-refunds-received-osc-after-january-7-2011State Agencies Bulletin No. 1214
… of Check Return For Refund Or Exchange) and the impact on employee’s 2012 Form W-2 (Wage and Tax Statement) and … limitations for AC230s received after this date. Impact on Employee Form - W2 Reporting The IRS considers … have the income reported or subject to taxation. Impact on Recovery of Taxes OSC has a limited ability to recover …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1214-processing-2012-salary-refunds-received-osc-after-january-4-2013Security and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… Purpose To determine the extent of implementation of the eight recommendations … included in our initial audit report, Security and Effectiveness of Department of Criminal Justice Services' … are given 30 days after the issuance of the follow-up review to provide information on any actions that are …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followState Agencies Bulletin No. 1127
… of Check Return For Refund Or Exchange) and the impact on employee’s 2011 Form W-2 (Wage and Tax Statement) and … limitations for AC230s received after this date. Impact on Employee Form - W2 Reporting The IRS considers … have the income reported or subject to taxation. Impact on Recovery of Taxes OSC has a limited ability to recover …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1127-processing-2011-salary-refunds-received-osc-after-january-6-2012Food Safety Monitoring (Follow-Up)
… Purpose The objective of our follow-up was to assess the extent of implementation, as of May 28, 2015, … 1, 2011 through September 18, 2013. The objective was to determine whether the Department adequately monitors the … of Food Safety and Inspection (Division) was unable to meet the demands of its inspection frequency schedule, and …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-followOpinion 91-1
… LAWS -- Competitive Bidding (cannot create exception for public work under county contract) -- Preemption (competitive … -- Competitive Bidding (cooperative bidding for public work) PUBLIC CONTRACTS -- Purchases Through County or … Municipal Law, §119-o[2][d], [h]; cf . Gallagher v Central School District No. 1 , 43 Misc 2d 360, 251 NYS2d 119, where …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Opinion 91-27
… of County Law, §215(6) that county real property be sold only to the highest responsible bidder. County Law, §215(3) … towns or all villages" (Municipal Home Rule Law, §2[5]; NY Const, art IX, §3). In our prior opinions, we concluded … County Law, §215(6) was not a general law because at least one county has a county charter which permits the conveyance …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Opinion 91-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Fees (not based on agate measurement for …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 91-38
… rejection of the bid of such person or corporation, the full amount of such deposit for one copy of the plans and … that: Partial reimbursement , in an amount equal to the full amount of such deposit for one set of plans and … The first sentence of section 102 is intended to require full reimbursement of the deposit for one copy of the plans …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Opinion 90-5
… (2): Although the town board appoints the trustees of a public library, the trustees are empowered to increase their … is in reply to your letter concerning the appointment of public library trustees. You state that a town public library currently has seven trustees and that the town …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Unified Court System Bulletin No. UCS-323
… 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-323-april-2023-unified-court-system-ucs-longevity-bonus-jloNY State Comptroller DiNapoli Announces Appointment of Interim Emerging Managers Director
… New York State Comptroller Thomas P. DiNapoli today announced … at CastleOak Securities as the managing director and head of institutional products. With the Fund, he works …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-announces-appointment-interim-emerging-managers-directorState Agencies Bulletin No. 2099
… of the processing requirements for employees who claim exempt from Federal, State, and/or Local tax withholding in tax year 2023. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2099-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2023State Agencies Bulletin No. 2098
… of the Constitution of the American Federation of State, County and Municipal Employees, AFL-CIO, and the local … (deduction code 259) as follows: Current Biweekly Rate New Biweekly Rate Hourly Employees $15.90 $16.45 Full-Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2098-district-council-37-dc37-local-384-dues-increaseCUNY Bulletin No. CU-753
… Purpose: The purpose of this bulletin is to notify agencies of an … increase for employees represented by DC37, Local 2054 in Bargaining Units SF, TK, and TY. Affected Employees: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-753-district-council-37-dc37-local-2054-dues-increaseNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up)
… million active and retired State, local government, and school district employees, and their dependents. Civil …
https://www.osc.ny.gov/state-agencies/audits/2023/01/04/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… Court financial activities. As a result, the former court clerk was able to misappropriate more than $59,000, or 38 … did not: Perform a proper review of reports submitted to New York State agencies to ensure that all cases, including … Perform a thorough review of the reports submitted to New York State agencies. Perform monthly bank reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149