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Opinion 88-62
… establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and may pay … establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and, if so, whether landfill fees, imposed to defray the cost of closing and capping the landfill, may be paid into that fund. …
https://www.osc.ny.gov/legal-opinions/opinion-88-62DiNapoli: Former Medical Office Manager Arrested for Scheme to Defraud the New York State Health Insurance Plan
… Her husband was a New York State employee, and the family was enrolled in NYSHIP. As a medical office manager, … providers. In those instances, the employee or family member receives any allowable reimbursement by check … innocent unless and until proven guilty in a court of law. Since taking office in 2007, DiNapoli has committed to …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-former-medical-office-manager-arrested-scheme-defraud-new-york-state-health-insurance-planOpinion 2001-1
… Loans (authority to pay overtime compensation in excess of Fair Labor Standards Act minimum requirements) PUBLIC … AND EMPLOYEES -- Compensation (overtime pay in excess of Fair Labor Standards Act minimum requirements) -- Overtime (pay in excess of Fair Labor Standards Act minimum requirements) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Projected Invoice
… we notify you when your projected invoice is available in Retirement Online . Please do not send payment for your … 15, 2026. Viewing Your Projected Invoice Sign in to Retirement Online . From Account Homepage, click Access … Billing Dashboard button. After choosing location code and retirement system (ERS or PFRS), click Projected Invoice …
https://www.osc.ny.gov/retirement/employers/projected-invoiceOpinion 96-1
… -- State Comptroller Approval (necessity for in Adirondack Park fire district) FIRE DISTRICTS -- Powers and Duties … - need for State Comptroller approval in Adirondack Park) MUNICIPAL FUNDS -- Capital Reserve Fund (necessity for … (need for State Comptroller approval in Adirondack Park fire district) STATE COMPTROLLER -- Approval by (for …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report … (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities … cause to be audited, the CFO’s 2022-23 financial records and reports, as required by New York State Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)
… included in our initial audit report, Oversight of Casino Revenues and Regulatory Oversight Reimbursement … of their gaming revenues to the State, and tribe/nation casino remittances are defined in compacts (agreements with … or operation and administration costs) from each casino. During the State fiscal year ended March 31, 2020, …
https://www.osc.ny.gov/state-agencies/audits/2021/05/05/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections-followBusiness Partners
… an independent medical examiner, you may be considered a business partner. For additional information, please see the … notifies the applicant, other interested parties and all business partners of the time and place of the hearing. … hearing or an independent medical examiner you may be a business partner …
https://www.osc.ny.gov/retirement/business-partnersCrown Point Central School District - Claims Auditing (2018M-76)
… by adequate documentation, for appropriate purposes and audited and approved before payment. Key Findings Checks were printed and signed before the claims auditor audited and approved the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76Opinion 96 - 11
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Sales (authority of town board to submit … REFERENDUM -- Permissive (need for when selling town real property); (on town board motion in lieu of petition) … obtaining one or more appraisals and utilizing a real estate broker to identify potential buyers (see, e.g., Opn …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Protection of Child Performers
… 16, 2017. Background The Department of Labor (Department) is charged with protecting workers in New York State. Part … The Department’s Child Performers Unit (Unit) is responsible for monitoring compliance with all parts of … NYCRR also ensure that a portion of each child’s earnings is protected, in accordance with Article 7, Part 7, of the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersOpinion 2008-5
… You ask the following: (1) Is the village required to pay to the fire company any amount of the consideration paid … (3) May the fire protection contract provide that the town pay any consideration payable to the fire company directly to … Is the village required to pay to the fire company any amount of the consideration paid …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Opinion 88-57
… rates may include a classification under which low income senior citizens are charged at a reduced rate) CONSTITUTIONAL … of water rates including a classification under which senior citizens meeting certain income criteria are charged … may establish a schedule of water rates under which senior citizens who meet certain income criteria are charged …
https://www.osc.ny.gov/legal-opinions/opinion-88-57State Agencies Bulletin No. 1935
… the Employee Record Number in which the payment was made. Tax Information These monies are taxable income subject to … Form W-2. 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/1935-january-1-2021-salary-increases-executive-law-section-169-commissionersDiNapoli: Audit Recommends Better Protections for Child Performers
… enforces the laws to protect child performers, including issuing work permits, observing working conditions and … permit renewals, and 3,500 permits not identified by type. For the same period, DOL issued 844 employer certificates. … For access to state and local government spending, public authority financial data and information on 130,000 state …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersMotor Vehicle Theft and Insurance Fraud Prevention Program
… whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive … the Program to be administered by a 12-member Board, with DCJS as administrator and the DCJS Commissioner or their designee serving as Board Chair. …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programOpinion 89-20
… district officers and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's code of ethics does not apply to officers … with respect to these matters. General Municipal Law, §806 requires each county, city, town, village and school … is a separate municipality for purposes of section 806 (General Municipal Law, §800[4]; see also Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Opinion 89-47
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (when adjoining fire protection district is dissolved) -- (assessment of capital costs in district as extended) FIRE PROTECTION DISTRICTS -- Dissolution (when added to … Whether the dissolution of the fire protection districts and the addition of their territory …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… Did not ensure all disbursements were approved before payment and listed on an approved abstract. Did not ensure … Review, audit and approve all disbursements before payment, unless otherwise allowed by law. 1 Ensure …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013m