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Opinion 2004-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … a village may utilize the tax levy procedures set forth in Village Law §11-1118, for the enforcement of delinquent …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 2005-2
… §§9104, 9105: Foreign fire tax monies may not be expended to make cash reimbursement to firefighters for out-of-pocket expenses in operating their … department may expend foreign fire insurance tax monies to reimburse active members of the department for mileage …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 2002-9
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … authorizes municipalities to enter into a contract with any "person", upon such terms and conditions as may be agreed … NYS Legislative Annual, p 197). Although section 120-w does not, by express language, exempt contracts involving …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 89-53
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … officer of the fire department or, if the fire department does not have a treasurer or other fiscal officer, to the … of a multi-company fire department could be made in any equitable manner, including, but not necessarily limited …
https://www.osc.ny.gov/legal-opinions/opinion-89-53SUNY Bulletin No. SU-173
… Purpose To notify SUNY agencies of the modified eligibility for the … Background SUNY has requested that PayServ be updated to allow expanded eligibility for their tax-sheltered annuity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-173-expanded-eligibility-suny-403b-tax-sheltered-annuity-plansSUNY Bulletin No. SU-146
… whose employment expired prior to 7/2/07 and who would have been eligible for the salary increase if the employee’s … the retroactive raise adjustment will be applied to any Overpayment ( OVP ) set up in Additional Pay that has a … the effective date of the increase, the payroll system does not consider the AC 230 when calculating the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-146-2007-3-retroactive-general-salary-increase-and-otherSUNY Bulletin No. SU-108
… on the Rehire page and assign a Winter Session position number. Winter Session Worked in Different Agency If the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-108-new-earn-codes-and-procedures-processing-suny-winterFinancial Management Practices
… Purpose To determine if the Hudson River-Black River Regulating District’s (District) financial management practices in the areas of revenue collection, payroll, procurement, …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesDriver Responsibility Assessment Program
… all Driver Responsibility Assessment Program fees due from violators and that it suspended the licenses, or the …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… costs reported on the Consolidated Fiscal Reports (CFRs) of the Whitestone School for Child Development (Whitestone) … education program to disabled children between the ages of three and five years. Whitestone, located in Queens, New … Whitestone officials to help ensure their proper reporting of reimbursable costs. To Whitestone: Ensure that costs …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualOpinion 91-28
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … for municipal purposes or for the payment of refunds to consumers" (see also NY Const, art 14, §1[f]). In our opinion, the reference to "profits" in section 94 means that operating revenues in …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Select Financial Management Practices
… are in compliance with the Commission’s procedures for the period January 1, 2013 through September 30, 2015. …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… Purpose To determine whether the Transit Adjudication Bureau of New … fees were collected timely; appropriate actions were taken to collect fines and fees that were overdue; and fines and …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesOpinion 94-21
… the issues discussed in the opinion. TOWN BOARDS -- Powers and Duties (purchase order system) TOWN LAW, §110: The town …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Medicaid Program – Managed Care Organizations’ Readiness for the Encounter Intake System
… Intake System (EIS) began accepting encounter transactions from MCOs. (Prior to the EIS, MCOs submitted encounter … to submit encounter transactions to the EIS increased from 10 to 43 (of 52) by November 20, 2015. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/medicaid-program-managed-care-organizations-readiness-encounter-intake-systemFriendship Central School District – Fund Balance and Reserves (2022M-55)
… years audited. This made it appear the District needed to use fund balance and reserves to close projected budget gaps. However, they were not used to fund operations. Improperly restricted $246,000 in a debt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55State Agencies Bulletin No. 1952.1
… (Military Stipend Leave), Leave of Absence/WDL (WC Dis Lv), or Leave of Absence/WPS (WC 60% SUP) on the Ratification Date of 07/27/2021; and Has a … (Military Stipend Leave), Leave of Absence/WDL (WC Dis Lv), or Leave of Absence/WPS (WC 60% SUP) on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19521-uniform-maintenance-allowance-employees-nursing-titles-representedState Agencies Bulletin No. 2035
… taxes will be calculated using the employee’s current withholding elements in PayServ. Adjustments (Earnings Codes … income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2035-new-15-year-seniority-pay-eligible-members-agency-police-services-unitThanksgiving Day Message from State Comptroller DiNapoli
… lives often distract us from appreciating what we have as New Yorkers and Americans, I hope you take the time to reflect on the many wonderful …
https://www.osc.ny.gov/press/releases/2014/11/thanksgiving-day-message-state-comptroller-dinapoliClarence Central School District – Financial Condition Management (2022M-46)
… year-end commitments related to unperformed contracts for goods and services totaling $3.3 million during the audit period. However, $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46