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State Agencies Bulletin No. 1835
… Purpose The purpose of this bulletin is to provide agencies with tools to assist in their efforts to enroll employees in direct deposit. … and $75.01 in the balance account. Agency Actions Agencies can run the following locked queries to identify employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1835-new-queries-identify-employees-receiving-paper-checksMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… January 1, 2023 – March 31, 2024 Understanding the Program Payroll is one of the largest components of a fire district’s … for all the time worked. In 2023, the District’s payroll for ALS employees totaled $328,847, which was 64 percent of the District’s total budgeted payroll of $510,000. Audit Summary The Board did not pay ALS …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mState Agencies Bulletin No. 1971.3
… Deposit entry and provide details of the Direct Deposit Audit Locked Queries for audit purposes. Affected Employees … name in PayServ. Agencies should not use employee name to search for the employee in PayServ as this leads to errors …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19713-direct-deposit-guidance-and-audit-queryCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfOpinion 98-16
… 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-98-16Opinion 98-15
… -- Sale (by town of historic building) REFERENDUM -- Permissive (need for in town when selling historic building) … Law, §119-dd(4) and such sale is not subject to the permissive referendum requirements of Town Law, §64(2). You … to General Municipal Law, §119-dd(4) is subject to the permissive referendum requirements of Town Law, §64(2). Town …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Opinion 98-11
… timely. As a general rule, a payment in an envelope with a postmark dated after the penalty-free period is not … payment). Section 925, however, must be read together with Real Property Tax Law, §925-a. Section 925-a provides …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 97-15
… for the operation and maintenance of street lighting. You ask whether a county may establish a lighting district …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 97-14
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE … for the benefit of the fire department or company. Based on the foregoing, with respect to the expenditure of foreign …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Opinion 2000-24
… agreement between two non-contiguous villages) POLICE AND POLICE PROTECTION -- Contract for (between two non-contiguous villages) VILLAGES -- Police and Police Protection (joint service agreement between two … "municipal corporations" may enter into, amend, cancel and terminate agreements for the performance among themselves …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Village Official Heading to Prison for Stealing More Than $100,000
… State Comptroller Thomas P. DiNapoli and Oswego County District Attorney Gregory Oakes announced today that Margaret … restitution. “Fleecing your community and your neighbors for five years is appalling,” said DiNapoli. “Thankfully, … bank deposits, sign village checks, maintain the village accounting records and process payroll with little oversight. …
https://www.osc.ny.gov/press/releases/2014/08/village-official-heading-prison-stealing-more-100000Opinion 91-12
… fire company of a village fire department, in accordance with General Municipal Law, §204-a(8)(a), is required to give … damages by third parties arising out of or in connection with the fund raising activity (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 90-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … TOWN LAW, §§202(3), 202-a(1): A town may assess the costs of establishing and maintaining a water supply district only …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Opinion 90-59
… discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private … public benefit. Under the circumstances in the instant case, it appears that the plowing and sanding would not be …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Opinion 90-58
… for purposes of the conflict of interest provisions of article 18 of the General Municipal Law, but may be subject … and service these policies. General Municipal Law, Article 18 (§800 et seq .) governs conflicts of interest of … Law, §801), and none of the exceptions contained in article 18 are applicable (see General Municipal Law, §804). …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Opinion 90-42
… from recording or filing fees otherwise due the county. You ask whether a city is liable for a fee for filing a list …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Opinion 90-40
… opinion. VILLAGE MAYOR -- Deputy (right to vote as trustee and deputy mayor) PUBLIC MEETINGS AND HEARINGS -- Voting Procedure (right of village deputy … and questions coming before the board and he shall vote in case of a tie, however on all matters and questions, he shall …
https://www.osc.ny.gov/legal-opinions/opinion-90-40Opinion 89-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … establish fund to pay tax certiorari claims) REAL PROPERTY TAXES AND ASSESSMENTS -- Certiorari Proceedings (authority … be required for the payment of judgments or claims arising out of certiorari proceedings "for the tax roll in the year …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Opinion 89-10
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 77-b provides that all actual and necessary registration fees, all actual and necessary expenses of travel, meals and lodging and all necessary tuition fees incurred in connection with attendance at a conference …
https://www.osc.ny.gov/legal-opinions/opinion-89-10