Search
Cost-Saving Ideas: Evaluating Solid Waste Collection Options
… garbage collection Local governments providing solid waste collection should periodically evaluate these services … station may include one or more large containers for solid waste in a centralized location. Transportation costs can … The NYSDEC also has general information about solid waste composition and characterization in New York State. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsOpinion 99-1
… -- Service Award Program (requirement that program assets be held in trust); (provision of death benefits to volunteer … of a service award program for volunteer firefighters must be held in trust. (2) A service award program may provide … of a service award program for volunteer firefighters must be held in trust. You also ask whether such a service award …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Opinion 92-53
… city pursuant to Tax Law, §1224(b). Therefore, the county is required, by Tax Law, §1262(d), to distribute one-half … With respect to whether the State Comptroller's approval is required of the county's new distribution formula, we note … the state comptroller". Thus, the Comptroller's approval is required only when a sales tax agreement is entered into …
https://www.osc.ny.gov/legal-opinions/opinion-92-53State Agencies Bulletin No. 572
… Pay Period 9L/10C (Institution). Background In response to a request from the NYS Payroll Users Group, OSC has … will document any additions, deletions, or changes made to transactions on the Time Entry page by OSC staff. This new … report will provide timely notification of OSC corrections to agencies, provide better internal controls, ensure data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… fire insurance (FFI) money include fire departments, fire companies, benevolent associations and the Firemen’s … disbursed by DFS for 2014 through June 2016 (excluding NYC) totaled approximately $126 million. The taxes imposed … to directly benefit the fire department membership or fire companies providing the service. Key Findings While all six …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Division of Housing and Community Renewal Bulletin No. DH-115
… agencies of OSC’s automatic processing of the October 2021 DC 37 Rent Regulation Services Unit (RRSU) LLS payment and … processed. Affected Employees Employees in the DC 37 Rent Regulation Services Unit – BU67 with an increment … the 2016-2021 Agreement between the State of New York and DC 37, provides for payment of the 2021-2022 Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-115-october-2021-district-council-37-dc-37-rent-regulationOpinion 98-12
… the moneys of the city school district of such a city may be commingled in one or more bank accounts. City moneys may be temporarily advanced to the school fund, but school district moneys may not be temporarily advanced to finance city operations. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 95-3
… the county imposes a 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions … the county imposes a 3% sales tax on utility services and restaurant meals and the two other cities within the county … cities, towns and villages in the county in accordance with Tax Law, §1262(d) (see 1983 Opn No. 83-187, supra ; see …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 89-64
… property, a village board of trustees has a fiduciary duty to acquire the property by bona fide purchase upon the most beneficial terms, including price, in the public interest. This is in reply to your inquiry concerning a village which …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Comptroller DiNapoli and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… Investigator Mike Leahy and Deputy Chief Investigator John McManus. The Investigations Bureau is led by Chief …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-former-new-york-city-council-candidateVillage of Herkimer – Payroll (2025M-37)
… adequate employee time records were maintained? Audit Period June 1, 2022 – December 20, 2024 Understanding the … record of all payroll information for a specific pay period, including employee names, hours worked, gross pay, …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Town of East Hampton – Budget Review (B18-7-9)
… 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law requires all local governments that … their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Town of East Hampton – Budget Review (B17-7-15)
… and expenditure projections in the Town’s tentative budget for the 2018 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to … are reasonable. The Town’s 2018 tentative budget complies with the tax levy limit. Key Recommendations The budget …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Vendor File Advisory No. 11
… important that agencies select the correct vendor Location for each transaction in SFS. This will ensure the State does … should not assume the default is the correct Location for each individual transaction. Instead, agencies must review and select the appropriate Location for each transaction, based on the vendor’s preference. If …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationTown of East Hampton - Budget Review (B19-7-10)
… 31, 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10Division of Housing and Community Renewal Bulletin No. DH-108.1
… This bulletin supersedes Payroll Bulletin No. DH-108 . This bulletin is superseded by Payroll Bulletin No. DH-108.2 . Purpose The purpose of this bulletin is to … be displayed on the employee’s paycheck stub or direct deposit advice using the appropriate Earnings Description and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-1081-april-2020-district-council-37-dc-37-retroactive-2Opinion 2005-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … district who is also an elected district board member of the central high school district must take training …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9State Agencies Bulletin No. 1944
… inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an … services in the New York State Payroll System (PayServ) for tax year 2021. Affected Employees Employees with … and personal use of employer-provided chauffeur services for the period 11/01/2020 through 10/31/2021 as income on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2341
… 20242025 Public Employees Federation PEF Firearms Training …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Cold Spring Harbor Central School District , Glen Cove City … Butry at 518-474-4015 or email: [email protected] . Cold Spring Harbor Central School District – Competitive … today announced his office completed audits of the Cold Spring Harbor Central School District Glen Cove City …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2