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Village of Cohocton – Cash Receipts (2015M-63)
… 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Opinion 2000-14
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … public employers and public employees with respect to any benefit provided by or to be provided by a public … respect to school district contributions to annuities, it does not, in our view, constitute a prohibition against …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 89-23
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Lease (to State agency at … a State agency, by lease or license, to utilize space in the village hall several times per month for nominal or no … our opinion that it is an agency of the State within the meaning and intent of section 72-h. Therefore, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Opinion 90-53
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … with one exception not here relevant, authorizes any village to have an "assessor or assessors", but the board … of a building inspector, we note initially that State law does not provide for the position of village building …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Opinion 2004-8
Whether the village may establish a reserve fund to accumulate monies for the noninsured expenses
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Contract Advisory No. 22
… Statewide Financial System (SFS). Once OSC has closed a contract the SFS header status will display “Closed”. No further transactions can be processed against a contract in the “Closed” status. Contracts meeting the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemComptroller DiNapoli Releases Municipal Audits
… well as an audit of inmate hospital costs in Chautauqua, Clinton, Erie, Jefferson, Orleans, Oswego, Rensselaer and … an annual audit. City of Ogdensburg – Payroll Processing (St. Lawrence County) City officials did not ensure that … are charging appropriate rates. In seven (Chautauqua, Clinton, Erie, Jefferson, Orleans, Oswego and Rensselaer) of …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Treasurer Pleads Guilty to Felony in Theft of More Than $5,000 in Fire District Funds
… No. 2 pleaded guilty today to stealing more than $5,000 in public funds, after an audit and investigation by State … to grand larceny in the third degree (a class D felony) in front of Steuben County Court Judge Marianne Furfure based on … paid for personal items and bought tools for use in her husband’s business. As treasurer, Stone was the chief fiscal …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-treasurer-pleads-guilty-felony-theft-more-5000-fire-district-fundsDiNapoli: State's Fiscal Outlook Declines
… spending was added. The projected budget gaps would have been larger, but were offset by discretionary actions … gap over the four-year financial plan period would have totaled $48.9 billion. Spending Up, Revenues Down While … two-thirds) to $30 billion (assuming Medicaid enrollment does not decline at all by March 2025). End of Pandemic …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesOpinion 2024-1
… on the issues discussed in the opinion. NY CONSTITUTION, ART. VIII, § 1, ART. VII, § 8(1); LOCAL FINANCE LAW, §§ 10, 11; PUBLIC HEALTH …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1Opinion 93-29
… or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for in villages) VILLAGE BOARD -- Powers and Duties (designation … official newspaper the only newspaper which is "published" in the village. The Village Law contains no provision …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 94-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-94-12State Agencies Bulletin No. 2239
… of Terminated/Rehire transactions must be captured. The number of calendar days the ORP/VDC member did not have an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2239-calculating-projected-366-day-completion-date-andor-projected-7-yearState Agencies Bulletin No. 2167
… Department ID, employee name, and the complete NYS EMPLID number of all employees for whom OSC should uncheck the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2167-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2023State Agencies Bulletin No. 2084
… Department ID, employee name, and the complete NYS EMPLID number of all employees for whom OSC should uncheck the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2084-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2022Opinion 91-6
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … officer, board or agency of a political subdivision or of any district therein including but not limited to a soil … equipment and supplies through county contracts which have been extended to political subdivisions within the …
https://www.osc.ny.gov/legal-opinions/opinion-91-6SUNY Bulletin No. SU-357
… to Federal income tax withholding. To be considered for a qualified tax-exempt scholarship, the amount paid to an individual must be used for tuition and fees required for enrollment or attendance at an educational organization, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-357-suny-nra-sevis-fee-reimbursementOpinion 90-20
… FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's association) -- Recipients (transfer of custody … not transfer custody of foreign fire insurance tax moneys to a firemen's association unless authorized or required by a special law, but the treasurer may pay such moneys to the association if the membership of the village fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Opinion 2000-11
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of the Laws of 1952, provides that the town board may at any time establish the office of deputy superintendent of … the pleasure of the appointing authority, in our opinion, does not apply. … Whether a deputy town highway …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 90-1
Whether the proceeds from the imposition of an assessment on the gross receipts of a commercial hazardous waste facility must be applied to a towns general fund and used for townwide purposes
https://www.osc.ny.gov/legal-opinions/opinion-90-1