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Opinion 2000-7
… CONFLICTS OF INTEREST -- Interest in Contract (fire commissioner as officer and stockholder of company … section 802(1)(j) provides an exception for "purchases or public work" by a municipality located within a county having … dollar offeror; and (3) the contract for "purchase or public work" is approved by resolution of the governing board …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Division of Housing and Community Renewal Bulletin No. DH-58
… RRSU employees whose annual salary is below the Job Rate of the employee’s current grade on the 4/1/10 Salary … to receive a Performance Advance. Agencies must submit a Job Action Request using the Action/Reason code of DTA/USP … the FIS amount: must be equal to or greater than the Hiring Rate; must be greater than the employee’s current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-58-october-2012-performance-advances-graded-and-ns-equatedUnified Court System Bulletin No. UCS-176
… Pursuant to Internal Revenue Code Section 61, certain fringe benefits including employer-funded group legal service benefits are considered taxable income. Therefore, the value of this benefit will be … will automatically apply the Prepaid Legal Service Benefit for the 2011 calendar year for employees who were in a status …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-176-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-207
… Workers of America (CWA), Local 1180 in bargaining unit SD. New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens … received salary from a position in Bargaining Unit SK or SD at any time during calendar year 2014. Listed below are … Code District Council 37 SK $107.00 PL3 CWA, Local 1180 SD $86.00 PL5 District Council 37 has determined that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-207-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-187
… Workers of America (CWA), Local 1180 in bargaining unit SD New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens … received salary from a position in Bargaining Unit SK or SD at any time during calendar year 2012. Listed below are … Code District Council 37 SK $107.00 >PL3 CWA, Local 1180 SD $86.00 PL5 District Council 37 has determined that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-187-prepaid-legal-service-benefit-unified-court-system-ucsOpinion 96-10
… a capital reserve fund established for the acquisition of new equipment into the general fund. General Municipal Law, … a capital reserve fund established for the acquisition of new equipment into the general fund …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Improper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up)
… Objective To assess the extent of implementation of the three recommendations included in our initial audit … and the Essential Plan. Medicaid provides a wide range of health care services to individuals who are economically … To assess the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/improper-overlapping-medicaid-and-essential-plan-enrollments-followCity of Lockport – Budget Review (B23-1-7)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of the Laws of 2014, … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7Forms and Publications
… for online. Claim Information Affidavit for Securities and Cash - We’ll require you and the reporting organization to complete this form if we … Official Check/Money Order Affidavit for Estates and/or Individuals - Use this form to provide information …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsOpinion 2006-5
… discussed in the opinion. LOCAL LAWS -- Compensation (mid-term decrease for elected town officers) -- Referendum Requirements (mid-term salary decrease for elected town officers) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (mid-term decrease for elected town officers) TOWN BOARD -- Powers …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Division of Housing and Community Renewal Bulletin No. DH-24
… Unit 67 Effective Date(s) 4/5/07 - Paychecks dated 5/2/07, Pay Period 1L Background Chapter 9 of the Laws of 2005, … Rent Regulation Services Unit provide for the payment of performance advances to eligible Rent Regulation Services … RRSU employees whose base annual salary is below the Job Rate for their current position on the 4/1/07 Salary Schedule …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-24-april-2007-performance-advances-and-longevity-paymentsXII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… user to approve a voucher prior to submittal to the Office of the State Comptroller (OSC) must be the department head or … Business Units should refer to Section 4.B – Certification of Vouchers of this Chapter, for more information about requirements for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleOpinion 98 - 19
… This opinion represents the views of the Office of the State … that, "subject to the provisions of subdivision five of this section", the governing board of the political … any issuance of obligations by a fire district (see, e.g., 1986 Opns St Comp No. 86-67, p 105; compare Local Finance …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Area #7 – Access Controls – Information Technology Governance
… IT access controls prescribe who or what computer process may have access to a specific IT … containing employee names and Social Security numbers. The first step in implementing adequate access controls is determining what level and type of protection is …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsUnified Court System Bulletin No. UCS-209
… Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total … year must equal: The statutory salary, provided the Judge serves the entire year at one salary; or The prorated … adjustment in the final paycheck of the year provided the Judge’s statutory salary is not evenly divisible by 26 pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-209-2014-year-end-adjustment-judges-and-justices-unified-courtOpinion 93-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … that, except as otherwise expressly provided by the State Legislature or by local law adopted prior to September … of procurement which furthers the statutory purposes of new section 104-b except in very limited circumstances …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 95-18
… no similar provision for a one-time maintenance fee (see 29 Opns St Comp, 1973, p 167; 2 Opns St Comp, 1946, p 714). … power, however, is limited by the doctrine of preemption ( Albany Area Builders v Town of Guilderland , 74 NY2d 372, …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… and properly approves reimbursement of claims by homeless shelter providers, such as Westhab Inc.’s Coachman Family … of October 2021, the Office oversees 627 shelters and 195 shelter providers. According to the U.S Department of Housing … individuals in January 2020. The Office’s funding of shelter services is administered through the Local Districts, …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerTown of Ridgeway – Health Insurance Benefits (2025M-95)
… (Town) Town Board (Board) authorize and monitor health insurance benefits for current and former officials? Audit … audit period back to January 2018 to verify total health insurance costs paid by the Town for officials. Understanding … Audit Area As a general rule, a town may provide health insurance benefits to current and former town officials in …
https://www.osc.ny.gov/local-government/audits/town/2026/03/13/town-ridgeway-health-insurance-benefits-2025m-95Opinion 99-14
… this transaction is more appropriately characterized as a sale by the town of unneeded personal property, or as a … p 84; 1986 Opns St Comp No. 86-78, p 124). The method of sale chosen is within the sound discretion of the governing … board should take appropriate measures to ensure that the sale price is upon the best or most beneficial terms. 2 It …
https://www.osc.ny.gov/legal-opinions/opinion-99-14