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Operational Advisory No. 14
Federal Billing Changes Due to Implementation of P2P
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/14-federal-billing-changes-due-implementation-p2pOpinion 90-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's … -- Treasurer's Powers (transfer of custody of moneys) INSURANCE LAW, §§9104, 9105: A village treasurer may not transfer custody of foreign fire insurance tax moneys to a firemen's association unless …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Opinion 90-44
… wages and fringe benefits (see, e.g., Taylor v McGuire , 100 Misc 2d 834, 420 NYS2d 248; Christian v County of Ontario … necessarily depend upon legislative intent. As a general rule of statutory construction, legislative intent may be …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Pandemic Planning and Care for Vulnerable Populations
… Objectives To determine whether the Office for People With Developmental Disabilities (OPWDD) adequately … its emergency plans and took appropriate actions to care for this vulnerable population during the COVID-19 pandemic. … 2019 to April 2022. About the Program OPWDD is responsible for coordinating services for individuals with intellectual …
https://www.osc.ny.gov/state-agencies/audits/2023/04/06/pandemic-planning-and-care-vulnerable-populationsTown of Lockport – Asphalt Millings Inventory (2025M-55)
… asphalt pavement crushed into a smaller gravel-size rock. Millings are generally collected during road paving …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55Town of Lockport – Fuel Inventory (2025M-54)
… also did not review footage from surveillance cameras (cameras) that could be used to monitor the fuel pumps and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54Local Government – 2023 Financial Condition Report
… who received the first of two American Rescue Plan Act (ARPA) federal aid lump sum payments in the summer of 2021. (The distribution of 2021 ARPA payments affected LFY 2022 for most non-calendar year …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentCUNY Bulletin No. CU-693
… No CU693 CUNY Retroactive Rate Increases for Maintenance Workers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-693-cuny-retroactive-rate-increases-maintenance-workersComptroller DiNapoli Statement on the Passing of Assemblywoman Barbara Clark
… from the start, for her devotion to her constituents in Queens County and for her tireless efforts to improve the … family has lost a beloved wife and mother. The people of Queens and New York state have lost a dedicated public …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-statement-passing-assemblywoman-barbara-clarkXVI.3.H Materiality – XVI. Financial Reporting
… The determination of materiality and the resulting impact on accounting decisions requires the use of professional judgment to assess the quantitative and … to the Agency Financial Reporting Package, no omissions of fact shall be made on the basis of immateriality. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityNew York City’s Uneven Recovery: Youth Labor Force Struggling
… 10 months of the year. Difference refers to percentage points, which may be subject to rounding. As of October 2022, … age), where all racial and ethnic groups are about two points above their pre-pandemic unemployment rates (while White prime-age workers are only 0.4 points above). Disparities exist, however, as Black and …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-strugglingAccounts Payable Advisory No. 39
… originating Business Unit. The voucher must be processed in SFS using the Unique Coding for the Purchase of Land and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/39-eminent-domain-judgmentsAccounts Payable Advisory No. 54
… Subject : Update - Voucher Mass Approval functionality available for lease … to Financial Operations (GFO), Chapter XII, Section 8.H – Voucher Mass Approval Guidance: The Statewide Financial … New section regarding Voucher Mass Approval …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/54-voucher-mass-approvalUnified Court System Bulletin No. UCS-300
… of this bulletin is to notify agencies of an automatic union dues increase. Affected Employees Employees represented by … OSC will automatically increase the biweekly deduction for union dues Code 240 from $25.00 to $30.00. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-300-new-york-state-supreme-courts-officers-association-union-duesOpinion 91-35
… -- Compensation (amount of salary increases for heads of police departments) POLICEMEN AND POLICE PROTECTION -- Police Chief (amount of salary increase pursuant to General … Whether the chief of police of the village police department may receive an increase in salary equal to …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 89-20
… opinion. CONFLICTS OF INTEREST -- Codes of Ethics (town's code not applicable to fire district officers and employees) … and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's code of ethics does not apply to officers and employees of a … We are in receipt of your letter concerning the town's code of ethics. You state that copies of this code were sent …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Opinion 97-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax moneys to make reasonable expenditures to …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 93-16
… in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (credit for activities performed by local … political subdivision may not earn credit under a service award program for responding to fire alarms during their … expected to be at work. This is in reply to your letter concerning the accrual of credit under a service award …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 95-14
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (personal … the members of each company, may determine to use foreign fire insurance tax moneys to purchase a personal … You ask whether a volunteer fire department may expend foreign fire insurance tax moneys to purchase a new personal …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Opinion 93-8
… discussed in the opinion. BONDS OR NOTES -- Variable Rate Obligations (propriety of including a provision to increase the interest rate due to change in law) LOCAL FINANCE LAW, §54.90: Variable rate bonds or notes issued pursuant to Local Finance Law, … Whether a variable rate bond or note issued pursuant to Local Finance Law 5490 …
https://www.osc.ny.gov/legal-opinions/opinion-93-8