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Opinion 92-17
… TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax agreement between a county and cities within the county need not, as a matter of law, include a share of county sales tax revenues for towns. … of this Office. In that case, a town brought suit against the county and the State Comptroller challenging …
https://www.osc.ny.gov/legal-opinions/opinion-92-17City of Yonkers – Budget Review (B24-6-6)
… and social security that are likely underestimated. Does not include an appropriation for contractual … additional expenditures when these contracts are settled. Does not include a contingency appropriation, which limits … and expenses, which may not be available in future years. Does not include a specific appropriation for contractual …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Opinion 2003-6
… operation a police department in a town that contains the full territory of one village and a portion of another … the town has its own police department, consisting of four full-time officers. The other village does not have its own … a police department of four or more policemen on an annual full-time basis, established and maintained under the rules …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… asset (such cost is considered a part of the cost of the new capital project). The cost of relocating a facility …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsGet Help - Businesses and Governments
… Vendors and NYS agencies with questions about Online Services: Contact Management System Contract … Financial Reporting: Agency Financial Reporting Package Online Service and Identity Access Management (Enrollment) … For Vendors and NYS agencies with questions about Online Services …
https://www.osc.ny.gov/online-services/get-help-businesses-and-governmentsGreene County – Court and Trust Funds (2014M-294)
… foreclosures. Also, in certain circumstances, funds from estates are entrusted to the Treasurer for safekeeping by …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… the Towns of Clifton Park and Halfmoon, Saratoga County, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mTown of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… monitor financial operations, with unexpended surplus funds increasing by more than $491,000 over the past six … procedures to ensure that the amount of unexpended surplus funds is reasonable and that budgets are realistic. Review …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Account Authorization Form
… Account Authorization Form (link opens in new window) Note: this form has been posted in Adobe Acrobat PDF format and may be … After filling out the form have your Account Authorization Form notarized and …
https://www.osc.ny.gov/online-services/account-authorization-formXV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year
… used by the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the … closing date. The AFRP is activated in March for entities to report required fiscal year end data-in-process. It is also activated quarterly for entities to report data-in-process for the State’s June 30, September …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrpTravel Advisory No. 17
… employee’s expense report. Also, meals an agency or third party provides as part of an assignment are not reimbursable. …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesData Breach
… Services to notify, within 24 hours following the discovery of a data breach or receiving notice of a data … Services to notify within 24 hours following the discovery of a data breach the chief information officer or …
https://www.osc.ny.gov/legislation/data-breachDiNapoli: No Good Options for MTA to Manage Hole in Capital Funding
… Authority (MTA) adjusts to the loss of $15 billion in congestion pricing revenue and decides which capital … to cancel or delay, it must prioritize keeping the system in a state of good repair and it must be transparent about … State Comptroller Thomas P. DiNapoli. “The MTA’s decisions in the coming weeks and months will affect riders for years …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-no-good-options-mta-manage-hole-capital-fundingOpinion 2002-3
… LOCAL LAWS -- Pre-emption (special district matters) TOWN LAW §198(10); MUNICIPAL HOME RULE LAW §10(1)(i), (ii)(d)(3): A town board may not expand the … water of this State may establish, by petition (Town Law §190 et seq .) or town board motion (Town Law §209 et seq …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Opinion 92-52
… by our Office that such legislation should be enacted. To date, we have not reached any conclusions regarding the …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Accounts Payable Advisory No. 72
… Acquisition Payments (formerly “Paying for the Purchase of Land”) informs State agencies how to process vouchers for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsCity of Cohoes – Purchasing (2014M-192)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing process for the period … policy was adopted in 2000 and has not been updated to keep it current. Numerous purchases were not competitively …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s fuel card … Herricks Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Child Support and Spousal Maintenance – Divorce and Your Benefits
… support or spousal maintenance to be deducted. NYSLRS can also deduct spousal maintenance if required by a DRO, but not child support. Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/child-support-and-spousal-maintenanceOpinion 90-17
… and equipment of the fire district, it makes no provision for the surplus moneys of the district. Consequently, it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-17