Search
Opinion 88-6
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority of municipality to contribute to "defined …
https://www.osc.ny.gov/legal-opinions/opinion-88-6About the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… When does the governing board adopt a Standard Work Day and … reported on the monthly report submitted to NYSLRS? When does the governing board adopt a Standard Work Day and …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionState Agencies Bulletin No. 2022
… the enactment of the New York State (NYS) fiscal year 2022-23 budget, OSC would like to provide notice of the … extender bill is not passed by 10am on Monday, April 11, 2022. Affected Employees: Executive Branch* employees paid on … until the Legislature passes and the Governor signs the 2022-23 State budget or a budget extender bill to provide for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2022-paycheck-distribution-april-13-2022-administration-cycle-paychecksOpinion 90-60
… This opinion represents the views of the Office of the State Comptroller at the time … to enter into an installment purchase contract except as authorized herein". We have previously construed the … private operator owns, operates and obtains its own third-party financing for the facility, and financing leases under …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 2001-7
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Expenses (authority … assessments that would have been imposed on the properties for the five previous years, had they been in the parent … assessments that would have been imposed on the properties for the five previous years had they been in the parent …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Opinion 2000-20
… museum) -- Powers and Duties (authority to become member of volunteer firefighters museum) HISTORIC … museum) TOWN LAW §176(10), (13), (14), (21), (25): A fire district may expend monies to become a member of a … for local government historic preservation programs do not make reference to fire districts (see, e.g., Arts and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … of various counties, cities, towns and villages across the state to assess whether local officials adequately considered …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 93-5
… Sea Beach Improvement Co. v City of New York , 214 NY 1; Metcalf v City of New York , 49 Hun 607, 1 NYS 873; … of the City of New York , 116 Misc 2d 357, 455 NYS2d 317; Wood v LaRose , 67 Misc 2d 597, 603 324 NYS2d 788, 797, … is for the benefit of the public (see Looney v Hughes , 26 NY 514; McKinney's Statutes, §172). Based on these general …
https://www.osc.ny.gov/legal-opinions/opinion-93-5DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… pandemic hit the South Bronx especially hard, but the area’s economy has shown resiliency, according to a report … of life improvements remains pivotal to the community’s long-term success.” Despite the impact of the pandemic, …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesState Police Bulletin No. SP-223
… of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the 2021 State Police … Association of the New York State Troopers (PBA), provides for an annual hazardous duty payment. Effective Dates 2021 … Annual Addl Earnings (to prevent making another payment) Retirement Information Hazardous Duty Pay is pensionable. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-223-2021-state-police-hazardous-duty-payState Police Bulletin No. SP-213
… a row on the Additional Pay page at the Effective Date level of Earnings Code HZS and enter the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-213-2020-state-police-hazardous-duty-payState Agencies Bulletin No. 1362
… calculation of overtime. Tax Information These monies are taxable income and are subject to all employment taxes and … taxes. The monies will be included in the employee’s taxable gross and will be reported on the employee’s Form W-2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1362-2014-uniform-maintenance-allowance-employees-division-military-andMonitoring Town Asphalt Road Projects (2012MS-7)
… [pdf] , Thompson [pdf] , and Union [pdf] . Purpose of Audit The purpose of our audit was to determine whether towns adequately … that identify the ingredients used in each specific batch of hot mix asphalt (HMA) loaded on delivery trucks. The …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… Purpose of Audit The purpose of our audit was to examine the Department’s financial controls for the period … No. 1 Fire District and provides fire protection services to the Town. Expenditures for 2012 totaled approximately … that includes segregation of duties, audit of claims prior to payment, audit of the Treasurer’s records annually and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Independent Oversight: OSC's Contract Review Safeguards Public Funds
… the Office of the State Comptroller (OSC) exercises this responsibility is through the review of contracts. This independent oversight deters waste, fraud and abuse; ensures the … in independent review and approval of contracts. OSC’s oversight adds tremendous value, and contract review was …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsDiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… over the past three years, and it is looking tougher for New York’s cities,” said DiNapoli. “While it is clear that our … nine financial indicators and creates a fiscal condition score. Indicators include fund balance, cash-on-hand and …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesAbout Unclaimed Funds
… the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsOswego County – Transfer Station Cash Receipts (2015M-334)
… the internal controls over the Department of Solid Waste’s cash receipts process for the period January 1, 2014 through … indicated on the inventory sheet and no one outside of the cash receipts process performed periodic inventories. Key …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Opinion 88-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and Duties (authority to contract for the presentation of fire prevention programs) PERSONAL PROPERTY -- Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-88-41State Comptroller DiNapoli Releases Municipal Audits
… property aligned with its purpose. RCCRC officials adopted a mission statement, established required committees, … goods and services in accordance with village policy. As a result, there is an increased risk that the village paid more than …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits