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Opinion 97-15
Whether a county may establish a lighting district whereby benefited properties would be assessed for the cost of operating and maintaining street lights
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 91-12
Whether moneys raised by a volunteer fire company that is part of a village fire department is property of the village or the fire company
https://www.osc.ny.gov/legal-opinions/opinion-91-12State Comptroller DiNapoli Releases Municipal Audits
… operations. This resulted in the four main operating funds’ combined unrestricted fund balance to decline 65% from … than was available, resulting in the general and highway funds and water district beginning 2020 with budgetary …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1977
… Payroll Bulletin No. 1256 ) Effective April 2013, employee contribution rate is to be based on employees’ annual wage as required by legislation. Once a Tier 6 member has reached three (3) years of membership, employees’ … 4.5% $75,000.01 to $100,000.00 5.75% $100,000.01 and Greater 6% Benefit Plans and Narrative Descriptions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcState Comptroller DiNapoli Releases Municipal Audits
… budget complies with the tax levy limit. Town of Minerva – Payroll and Cash Receipts (Essex County) Auditors identified … a total of $32,179 in questionable and inappropriate payroll payments and unaccounted for cash receipts. In … written policies and procedures for processing payroll and maintaining leave time accruals resulted in a …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1964
… of this bulletin is to notify agencies of a new process for requesting a stop payment for a replacement, reversal, or exchange of a NYS payroll … Services through the Uncashed NYS Payroll Checks mailbox for a stop payment, replacement, reversal, or exchange of a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1964-new-process-request-stop-payment-replacement-reversal-or-exchange-newReporting Through Retirement Online – Legacy Reporting
… loan and service credit purchase (arrears) payments for employees who are NYSLRS members. If you do not have a … leading zeros fall off. Formatted Record to be Transferred Name Width Remarks Location Code 5 Code assigned by NYSLRS … Control Initial 1 First letter of the member’s last name Member’s Last Name 20 Suffixes such as JR., SR., III, …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-through-retirement-onlineAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… [read complete report - pdf] Audit Objective Did the Auburn Industrial Development … with project costs totaling $102 million to the New York State Authorities Budget Office, including one active bond … annual reporting form and supporting documentation (NY-45 forms) needed to monitor project goals, including job …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalTown of Cohocton – Procurement (2025M-13)
… and services are acquired in a cost-effective manner is to seek competition that is often required by New York State … adopted policy. One of the goals of seeking competition is to foster honest competition to obtain quality commodities and services at the lowest …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… report - pdf] Audit Objective Did Capital Region Board of Cooperative Educational Services (BOCES) officials properly claim State aid (BOCES aid) on behalf of their component school districts (component districts)? … aid, BOCES officials prepare BOCES aid claims on behalf of their component districts (local districts that partner …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22State Agencies Bulletin No. 1256
… authorized the creation of a new Tier VI pension plan that included a Voluntary Defined Contribution Program (VDCP). The SUNY Optional Retirement Plan (ORP) was selected as the model for the defined contribution component of the plan, permitting eligible non-SUNY and CUNY employees to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programOpinion 92-20
… 137: A town may not impose a licensing fee for concerts to be held on county fairgrounds during the running of the … occupations and activities within the town. Pursuant to section 136, a town has the power to license, among other activities, "... the giving of …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
Whether a village board may impose fees upon users of ambulance services provided by the emergency first aid and rescue squad of the village fire department
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Contract and Payment Actions in October
… In October, the Office of the State Comptroller approved 1,982 contracts for state … Open Book New York . Major Contracts Approved Department of Health $28.5 million with New York State Technology … Products Inc. to expand the parking areas at rest stops on I-88 in Delaware and Otsego Counties. Major Payments Approved …
https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-octoberState Contract and Payment Actions in December
… services. $2.7 million with Campus Construction Management Group Inc. for construction management services related to …
https://www.osc.ny.gov/press/releases/2025/02/state-contract-and-payment-actions-decemberOpinion 2001-9
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … contracts between the county and either a local chamber of commerce or an empire zone corporation, if he serves, in a … that both the empire zone corporation and the chamber of commerce are not-for-profit corporations. We are also …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9XVI.4.B Tax Revenues – XVI. Financial Reporting
… to the current calendar year) or prior (relating to all calendar years preceding the current one). Estimated … OTHER CONSUMPTION AND USE TAXES AND FEES AND OTHER TAXES All other consumption and use taxes and fees and other taxes … is anticipated that this will result in the recording of all material revenues in the appropriate period, significant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesSUNY Bulletin No. SU-312
… 08/19/2021, OSC will not update the row but will insert a new 08/19/2021 row. Automatic Restoration of Additional Pay … to 08/31/2021. Note: OSC will automatically populate the new contract row on the Contract Pay page. Reporting … to 08/19/2021 as the position number must be inserted as a new row following the corrected 08/19/2021 hire row.” Note: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-312-2021-restoration-contract-pay-and-additional-pay-suny-21pCalculating Days Worked – Legacy Reporting
… salary throughout the entire calendar year. If this is the case, the days worked should only be reported over the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedDiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing
… additional resources can we accomplish all that we need to do to manage the Fund effectively and efficiently. Our task …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffing