Search
OPWDD Procurement Card Transaction Examination
The objective of our examination was to determine if the PCard transactions within our scope period were appropriate and in compliance with the laws, rules, regulations, and guidelines governing the purchasing card program and State purchasing requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/opwdd-procurement-card-transactions-examination-final-report.pdfDiNapoli Report Highlights Local Government Reliance on Federal Aid
… district for 2015 is available through a new, interactive feature on DiNapoli's website. Generally, the type of federal … promote transparency in government and provide taxpayers with better access to financial data. …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidOpinion 2007-4
… under ambulance services agreement) REAL PROPERTY -- Sale (use of proceeds to establish fund for annual payments … A village may not hold the proceeds of the sale of unneeded village real property in a separate fund to … You ask whether a village may hold the proceeds of the sale of unneeded village real property in a separate fund to …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 2008-3
… monies in the reserve fund to taxpayers by making cash "refund" payments to taxpayers, either in a lump sum or over a … § 94 [authorizing municipal corporations to make a cash refund to consumers of a municipal utility service using …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 89-33
… audit, liability could conceivably rest not only with the certifying official, but also with the village treasurer who … Corporation, §12.217). We would, however, stress that the certifying officer must have a proper basis for making his or …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 92-22
Whether a village comptroller may maintain a private tax certiorari practice limited to representing the owners of property located outside the village
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 92-20
… -- Imposition of (for concerts held on county fairgrounds) LICENSING AND REGULATORY POWERS -- County fairs (imposition of licensing fee) NOT-FOR-PROFIT CORPORATION LAW, §1409(k); TOWN LAW, §§136, 137: A town may not impose a licensing fee for concerts to be held on county fairgrounds …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 91-6
… Builders v City of Rochester , 67 NY2d 854, 501 NYS2d 653; Grimm v City of Troy , 60 Misc 2d 579, 303 NYS2d 170; …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Opinion 95-2
… a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the exemption of … Housing Law, §52. You ask whether a housing authority is exempt from paying that portion of its cable television bill which is designated as a "franchise fee". You state that the city …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Opinion 2001-15
… district when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12]) PERSONAL … a lighting district) WORDS AND PHRASES -- "Corporation" (meaning of for purpose of Town Law §198[12]) -- "Property" … residing and not directly owning real property therein (id.). In addition, we have concluded that the term "resident …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 2001-4
… the opinion. TOWN ASSESSOR -- Compensation (fixed amount for specified services plus hourly rate for revaluation work … TOWN LAW §27(1); MUNICIPAL HOME RULE LAW §10(1)(ii)(a)(1): A town board may supersede Town Law §27(1) and provide … for duties performed in connection with a revaluation. When compensation is paid in this manner, the duties to be …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Opinion 2000-24
… the opinion. MUNICIPAL COOPERATION -- Police Protection (joint service agreement between two non-contiguous villages) … villages) VILLAGES -- Police and Police Protection (joint service agreement between two non-contiguous villages) … article 5-G for the provision of police protection as a joint service. You ask whether two villages that are not …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24DiNapoli: Former Vernon Center Fire Department Treasurer Pleads Guilty to Stealing Over $300,000
… District Attorney Todd Carville, and New York State Police Superintendent Steven G. James announced today. Rose pled … Office for their hard work as well as the efforts of my Assistant, ADA Paul Kelly, who ensured that the defendant was …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-former-vernon-center-fire-department-treasurer-pleads-guilty-stealing-over-300000Overview – Employer Contributions and Rates
… The New York State Common Retirement Fund (the Fund) holds and invests the money used … your annual employer contributions help ensure future retirement benefits can be paid. To calculate your annual … Employer contributions help ensure the proper funding of retirement benefits To determine an employers cost …
https://www.osc.ny.gov/retirement/employers/contributions/overviewLocal Government Interactive Data
… allows the public to view and analyze a tenyear window of New York State local government finances …
https://www.osc.ny.gov/local-government/interactive-dataXIII.10.C Refunds Owed to the State by an Employee – Using an Employee Check – XIII. Employee Expense Reimbursement
If an employee was issued a check from a Business Units sole custody account the advance must be reconciled outside of SFS
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10c-refunds-owed-state-employeeXI.11 Overview – XI. Procurement and Contract Management
This section provides information related to unique requirements and specific contract transactions not covered in other sections of this chapter
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/x11-overviewXII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures
… AND POLICIES The purpose of this section is to provide guidance to Business Units on year end payment processing and … The purpose of this section is to provide guidance to Business Units on year end payment processing and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processingVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… or Cancelling a Vendor, Employee Expense, or SSI/SSP Check of this Guide. Misapplied payments made from the … an AP Adjustment Voucher with an Account code of: 32207 Refund – Lapsed Approps, on the credit line. Federal Grants … to ensure that the vendor gets an accurate 1099. Since the refund relates to a payment that was posted in SFS, a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overview