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Opinion 91-38
… -- Bid Specifications (amount returned from the deposit for copies of) LOCAL LAWS -- Pre-emption (deposits on plans … MUNICIPAL LAW, §102; MUNICIPAL HOME RULE LAW, §10: A political subdivision must return the entire amount of the deposit on plans and specifications for the performance of public work submitted by each …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Opinion 2004-9
… State Office For the Aging to Counsel to the Governor, Re: S.7631-A/A.10572-A, June 25, 1992; Memorandum from Senator Larkin to the Governor, Re: S.5390, July 10, 1998). Nonetheless, although the primary …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9DiNapoli: The Rockaways is on the Rise
… level, but too many homeowners are still in the process of rebuilding. "People are returning to the Rockaways because … boardwalk along the Atlantic Ocean that attracts millions of visitors, and several economic developments projects in … "The Rockaway Institute for a Sustainable Environment – RISE was honored to host State Comptroller Tom DiNapoli and …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-rockaways-riseMadison County Probation Department – Restitution Payments and Revenues (2014M-093)
… Consider imposing fees for probation supervision and drug screening. …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Hampton Bays Union Free School District - Claims Processing (2018M-68)
… purchase orders. The purchasing agent approved 34 percent of the purchases tested, or 74 invoices for $19,845, after … ordered. Key Recommendations Enforce the District’s policy of not allowing confirming purchase orders. Develop … procedures and/or a policy governing employees’ use of the District’s Amazon Prime (Amazon) account. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Town of Kingsbury – Water Fees (2016M-400)
… 31, 2016. Background The Town of Kingsbury is located in Washington County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Village of Sharon Springs – Water Accountability (2014M-148)
… year totaled $686,730. Key Finding Village officials do not adequately monitor water operations. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Employer Billing
… plans and options, and the pensionable earnings reported to NYSLRS for members employed during the last State fiscal … will show employers with the Billing security role how to view billing information for your location. … Everything you need to know about employer billing including invoices …
https://www.osc.ny.gov/retirement/employers/employer-billingChenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… Purpose of Audit The purpose of our audit was to review controls over cash receipts and disbursements for the period January 1, 2013 through September 8, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsOpinion 2003-6
… is in reply to your inquiry concerning taxes levied to support the operation a police department in a town that … its own police department. You ask whether town taxes to support the town police department are to be levied only … police department are not subject to town taxation to support the town police department. Former Governor …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 2008-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … GENERAL MUNICIPAL LAW § 6-g: Absent a special act of the State Legislature, a fire district may not make cash refunds … determined are no longer needed for capital purposes. You state that a fire district created a capital reserve fund in …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Schenectady County – Investment Program While the county’s investments were generally legal, safe and … to estimate funds available for investment. As a result, the county maintained most of its available-for-investment …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1Cost-Saving Ideas: How to Reduce Energy Costs
… district or local government by paying less for energy and consuming less energy. Reducing energy consumption also … host utility. The utility continues to deliver electricity and natural gas but energy service companies (ESCOs) can sell … thermostats to raise air conditioner settings and lower heating settings. Resources Energy-cost saving ideas in audit …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsTravel Advisory No. 4
… to coincide with the SFS Summer Release scheduled for Monday, August 21, 2017. To prepare for implementation, all …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/4-expense-report-mandatory-header-fieldsCompliance With Outcome Reporting Requirements
… Purpose To determine whether Empire State Development (ESD) meets legal and regulatory … through September 30, 2016. Background ESD serves as the State’s chief economic development agency. ESD seeks to … of new job opportunities, increase revenues to the State and its municipalities, and achieve stable and …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsState Comptroller DiNapoli Releases Audits
… The division awarded SICG funding to qualified recipients in accordance with its requirements. The division assessed … auditors did identify certain process deficiencies in the areas of monitoring and documentation. Port Authority … property, but the AI is obsolete, having been last updated in October 1990. Auditors also found the AI does not reflect …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsDiNapoli: 529 College Savings Program Lowers Fees
… Beginning in September, fees in New York's 529 College Savings Program Direct Plan will be … it easier for New Yorkers of all income levels to invest in their loved ones' futures as the cost of a college … Beginning in September fees in New Yorks 529 College Savings Program …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-feesXII.6.D Paying a Single Payment Vendor – XII. Expenditures
… standard formats: Vendor Name Use CAPITAL LETTERS for the entity’s legal name. Do not enter a Doing Business As (DBA) … or special characters except when “&” is part of the entity’s legal name. Example: PETERSON LAMBERT BACHMAN & CAREY LLC If the entity’s legal name contains initials, enter the initials …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorXII.10.B Business Continuity Plan – Critical Payments During an Emergency – XII. Expenditures
… will be coordinated through the Director of the Bureau of State Expenditures at (518) 402-4104. Critical … the Business Unit should submit its explanation to the Bureau of State Expenditures as to why the payment needs to … contact the Business Unit and discuss the decision. If the Bureau of State Expenditures decides to accept the payment, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10b-business-continuity-plan-critical-payments-during-emergencyCUNY Bulletin No. CU-739
… days from 12/01 to 05/31 $780.50 Campus Peace Officer (hourly) Be in Active pay status for at least 522 hours from … not included in the calculation of overtime compensation. Tax Information: The June 2022 Uniform Allowance Payment is supplemental taxable income, will be included in the employee’s taxable gross and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-739-cuny-june-2022-uniform-allowance-payment