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DiNapoli: New York Sees Improvement in Condition of Local Bridges
… as tribal governments and public benefit corporations, can apply for Bridge NY funding. Report The Condition of …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesState Comptroller DiNapoli Releases Annual IDA Report
… made.” DiNapoli’s report summarizes the most recent annual project and financial data reported by IDAs through the … million), the Finger Lakes ($555 million) and the Capital District ($262 million). Conversely, the Mohawk Valley and the North Country regions each had under $100 million in total …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-annual-ida-reportOpinion 2006-1
… a town may pay an employee on the morning of the last day of the payroll period even though such employee has not yet completed the final day of work for that period. You suggest that payment prior to the completion of all work on the last day of the payroll period, at least in the absence of a …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 89-53
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients (basis for allocation between or among fire companies in a multi-company fire department) INSURANCE LAW, §§9104, 9105: Where foreign fire insurance tax … Concerning how foreign fire insurance tax moneys should be allocated to each volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 88-5
… bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover retired employees); … AND EMPLOYEES -- Retirement Benefits (reduction of health insurance benefits) GENERAL MUNICIPAL LAW, §92-a: A town may provide health insurance coverage at town expense to retired officers …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Opinion 89-12
… ethical impropriety of an engineer inspecting his or her company's work, we note that such an arrangement may also … of materials or work. The engineer was an officer of a company which was a subcontractor of the firm that was … work. April 10, 1989 John Pace, Esq., Counsellor at Law West Islip Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Opinion 99-16
… in Town Law, §64(4) for a town to contract to purchase insurance indemnifying the town against losses arising from … as the one set forth above in its custodial agreements. In relation to the model custodial agreement at issue here, we … a security agreement from the depository bank or trust company (General Municipal Law, §10[3][a]). If the securities …
https://www.osc.ny.gov/legal-opinions/opinion-99-16CUNY Bulletin No. CU-547
… FICA repayment obligation. A new FICA repayment obligation can then be established with Deduction Code 582 at a … (a) (1) provides that proper “adjustments” (corrections) can be made, without interest, pursuant to Treasury … (a) (l) provides that proper "adjustments" (corrections) can be made, without interest, pursuant to Treasury …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareState Agencies Bulletin No. 1493
… repayment obligation. A new FICA repayment obligation can then be established with Deduction Code 502 at a … provides that proper “adjustments” (corrections) can be made, without interest, pursuant to Treasury … provides that proper "adjustments" (corrections) can be made, without interest, pursuant to Treasury …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyOpinion 2005-7
… or trust company, in accordance with the provisions of section 99-t of the General Municipal Law, for the … with one or more banks or trust companies, as defined in section 10 of the General Municipal Law 1 , for the … collection of water or sewer user fees, charges, rates or rentals, or special assessments not collected together with …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7State Agencies Bulletin No. 2443.1
The purpose of this bulletin is to inform agencies of the new process to report the accruals an employee charges which are counted as time worked during the same week in which they are paid overtime
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24431-newly-created-process-report-accruals-charged-when-employee-worksCity of Johnstown – Internal Controls Over Payroll (2015M-75)
… The City of Johnstown is located in Fulton County and has a population of approximately 8,700. The City is … Findings The Council did not establish written policies and procedures for preparing and disbursing the payroll or for maintaining timekeeping …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… Ravena-Coeymans-Selkirk Central School District is located in the Towns of Coeymans, Bethlehem and New Scotland in Albany County and New Baltimore in Greene County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Le Roy Central School District – Payroll (2016M-412)
… July 1, 2015 through November 4, 2016. Background The Le Roy Central School District is located in the Towns of Le Roy, Bergen, Pavilion and Stafford in Genesee County and the … Le Roy Central School District Payroll 2016M412 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… component districts educate approximately 42,500 students in Washington, Saratoga, Warren, Hamilton and Essex counties. … policy, and as a result, goods and services were procured in a prudent and economical manner. Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesSummitville Fire District – Financial Activities (2016M-395)
… and separate from the Town of Mamakating, and is located in Sullivan County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Town of New Hartford – Sexual Harassment Prevention Training (S9-23-11)
… report – pdf] Audit Objective Determine whether Town of New Hartford (Town) employees and elected officials completed … audit town statewide new hartford …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11Town of Hillsdale – Justice Court Operations (2014M-312)
… Court’s accounting records to ensure that cash balances can be compared to the reconciled bank balances each month. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Town of Stafford - Procurement (2018M-134)
… procurement policy. Officials did not always obtain quotes in compliance with the procurement policy. The Town may … by reducing the thresholds for purchases requiring quotes in the procurement policy. Key Recommendations Review and …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Clinton County - Separation Payments (2018M-44)
… four former employees were overpaid a combined total of $10,089 and three former employees were underpaid a combined total of $403. Key Recommendations Implement an independent review and approval of separation payments. Direct the County’s legal counsel to …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44