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Opinion 92-28
… -- Tax Anticipation Notes (payment of proceeds to a public library); (payment of interest for notes issued for library taxes) LIBRARIES -- Finances (issuance and payment of … for payment over by school district) SCHOOL DISTRICTS -- Library Appropriation (disposition of interest on investment …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 97 - 12
… OF INTEREST -- Employment Contracts (planning board secretary as employee of engineer who appears before the board) -- Engineering Services (planning board secretary as employee of engineer who appears before the … LAW, §§801, 805-a: An arrangement whereby the recording secretary of the town planning board is employed by a …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 97-4
… fire insurance tax moneys to provide a benefit to a member of the Association solely by reason of the death of … fire insurance tax moneys to provide a death benefit to a member of the Association upon the death of his or her … solely by reason of the disability or death of a family member of a firefighter (1984 Opns St Comp No. 84-36, supra …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 97-21
… 30 of the General Municipal Law. 1 October 20, 1997 Patricia L. McCarthy Deputy Comptroller 1 We note that …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Opinion 95-29
… and dissolve the district. Moneys received from the sale of the property and facilities of the water district … the proposition is approved, the moneys received from the sale must be placed in a reserve fund to amortize any … of the district, must be disposed of to the credit of the real property within the district by any equitable method …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 2000-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … or towns and village or villages a joint fire district for the purposes hereinafter stated and in the manner …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 2002-13
… fire district fire department, and to pay for expenses in connection with the fire department's annual fund-raising … department's meeting room (1997 Opns St Comp No. 97-14, p 26). We have also previously concluded that the membership … may also authorize expenditures of such monies in connection with firefighter fund-raising activities (see 1979 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Opinion 2001-1
… to General Municipal Law §90, may pay an individual who is subject to the maximum hour/minimum overtime wage … Whether a village may pay an individual who is subject to the maximum hourminimum overtime wage …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Opinion 2001-5
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (authority … TOWN LAW §176(31); GENERAL MUNICIPAL LAW §91(1): A fire district may offer a reward of up to $1,000 for … misdemeanors directly connected to vandalism or theft of fire district property. A fire district, however, may not …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Annual Employer Contributions – Employer Contributions and Rates
… by current and future retirees and are an important asset of the Common Retirement Fund . Your required contributions … Assumptions ). In July, we provide an estimated invoice of your employer contributions, and in November, we provide … In July 2026, we will provide an estimated invoice of your employer contributions, and in November 2026, we will …
https://www.osc.ny.gov/retirement/employers/contributions/annual-employer-contributionsState Comptroller DiNapoli Statement on State Budget Extender
… a delay and employees on the institutional payroll should watch closely." …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-statement-state-budget-extenderIX.12.H Key CMIA Documents – IX. Federal Grants
… two major documents for review and approval by the U.S. Treasury: Annual Treasury-State Agreement (TSA): Details the terms of … signed by authorized officials of OSC, DOB, and the U.S. Treasury) by the first day of the SFY (April 1). Annual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimNew York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… of May 2020. The totals from May onward include claimants under the Pandemic Unemployment Assistance program (PUA) … other reasons. (Due to the PUA and other factors, the numbers of workers claiming unemployment benefits differ from … $6,597,194 St. Lawrence County $20,895,510 Steuben County $18,498,170 Suffolk County $286,377,671 Sullivan County …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021XIV.10.A Required Information for State Credit Cards – XIV. Special Procedures
… with guidance related to required employee information for all New York State credit cards. This includes the … (NET), and Fuel cards. Process and Document Preparation: For all New York State credit cards, agencies must ensure the … to as the employee’s N number) in the proper format. For any questions, please contact the Bureau of State …
https://www.osc.ny.gov/state-agencies/gfochapter-xiv/xiv10a-required-information-state-credit-cardsFormer Perry Ambulance Service Manager Pleads Guilty To Larceny
… the ambulance operations. Conaway’s plea followed her arrest last fall after a joint investigation by DiNapoli, …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Inlet Common School District , Lockport City School … The district’s unrestricted fund balance was 59 percent of the 2015-16 budgeted appropriations as of June 30, 2015. … P DiNapoli today announced his office completed audits of the Inlet Common School District Lockport City School …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0IV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… State employees who are in annual salaried positions. SFS Account Title Description 50101 Regular Employee – Base … pay differentials and other negotiated payments. 50401 Student Asst – Temp – Base Salary Salaries paid to temporary … employees who are in a non-annual salaried position. 50408 Student Asst – Temp – Additional Compensation Additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-servicePlacement Agent Ban
… lobbyists in obtaining investments with the Common Retirement Fund. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/placement-agent-banRetirement Contribution Borrowing Limits
… Program Legislative Session 2017-2018: Signed into law on September 12, 2017 as Chapter 303 of the Laws of 2017 – A.8093 (Abbate) / S.6391 (Golden) – Establishes a cap on the amount that certain Tier 6 members of the New York … Establishes a cap on the amount that certain Tier 6 members of the New York …
https://www.osc.ny.gov/legislation/retirement-contribution-borrowing-limits