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Opinion 91-12
… ask whether moneys raised by a volunteer fire company that is part of a village fire department is property of the village or the fire company. General … For purposes of section 204-a, the term "fire company" is defined to include a volunteer fire company of a county, …
https://www.osc.ny.gov/legal-opinions/opinion-91-12State Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1977
… is to provide agencies with instructions to update Tier 6 employees’ Savings Plans page due to the two-year look … ) Effective April 2013, employee contribution rate is to be based on employees’ annual wage as required by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… for the general management and control of AIDA, including project approval and monitoring. An Interim Executive … For 2023, AIDA reported 16 active projects with project costs totaling $102 million to the New York State … did not review all supplemental documentation for project approval or properly monitor the 16 active projects. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalTown of Cohocton – Procurement (2025M-13)
… practices? Audit Period January 1, 2023 – January 31, 2025 Understanding the Program Generally, municipal purchases … goods and services are not obtained at a favorable cost, free from favoritism or for appropriate purchases. For example, had they solicited competition, officials may have saved the Town approximately $23,000 on purchases of …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… costs. This occurred because they improperly included total facility rental revenue received by BOCES without … costs This occurred because they improperly included total facility rental revenue received by BOCES withou …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22State Agencies Bulletin No. 1964
… replacement, reversal, or exchange of a NYS payroll paper check through PayServ. Background Under the current business … replacement, reversal, or exchange of a NYS payroll check. Under the new business process, state agencies must … Pay Forms Submitter access to agency users. Please see your agency's PayServ Security Coordinator to obtain access …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1964-new-process-request-stop-payment-replacement-reversal-or-exchange-newState Agencies Bulletin No. 1256
… the funds are held in escrow by OSC. A participant who does not complete the vesting period is entitled to a refund … period, the future contribution rate will be based on what the employee actually earned two years prior. A future … about the future contribution rate based on the “look back” period. OSC Actions New Retirement benefit plans …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programOpinion 92-20
… which runs the fair. You ask whether a town may impose a license fee on concerts which take place during the running … the town. Pursuant to section 136, a town has the power to license, among other activities, "... the giving of … relative to a local government's authority to regulate or license occupations or businesses by local law). Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… of the department, company and squad, and after public hearing, may authorize the squad to furnish general ambulance … department, company and squad and for conducting a public hearing. Town Law, §§176(22) and 184(1), Village Law, …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Contract and Payment Actions in October
… these contracts and payments is available at Open Book New York . Major Contracts Approved Department of Health $28.5 million with New York State Technology Enterprise Corp. for surveillance … and Niagara Counties. $2.3 million with Cobleskill Stone Products Inc. to expand the parking areas at rest stops on …
https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-octoberState Contract and Payment Actions in December
… on these contracts and payments is available at Open Book New York . Major Contracts Approved Office of Court … million with Inshallah Mechanical Corp. to replace floor fan coil units at the Creedmoor Psychiatric Center in Queens …
https://www.osc.ny.gov/press/releases/2025/02/state-contract-and-payment-actions-decemberOpinion 2000-16
… The association has discretion to interpret the word "families" as including persons not related to a member … The opinion, however, does not discuss the meaning of the word "family." Further, we are not aware of any statute or … §232; see also 1980 Opns St Comp No. 80-86, p 280). When a word is susceptible of two or more significations, however, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Opinion 2001-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … zone corporation, if he serves, in a "shared capacity," as chief operating officer of both contracting entities. We are … Whether a member of a county board would have a prohibited interest in …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9XVI.4.B Tax Revenues – XVI. Financial Reporting
… State taxes the exchange transaction, such as the exchange of an employee’s services for a wage or salary or the … by the Office of the State Comptroller however, the State Department of Taxation and Finance (Tax and Finance) is responsible for determining tax …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesDiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing
… sought to establish our state’s pension fund as a leader in transparency, ethics and effectiveness. It’s gratifying to … as the Fund’s trustee: “The Comptroller consistently acts in the sole interest of the members and beneficiaries of the … outsourced investment management and support functions. In addition, independent compensation benchmarking indicates …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffingState Contract and Payment Actions in January
… ramp in Columbia County. $3.8 million with Bette & Cring LLC to replace Old State Road Bridge and repair other bridges … Transportation $32.8 million with Piedmont 60 Broad Street LLC for the lease of 25 Beaver Street in New York City. $11.4 … Thruway Authority $11.4 million to Tappan Zee Constructors LLC for the New NY Bridge Project. $1.4 million to HNTB New …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-januaryContract Advisory No. 27
… agree to accept ACH increase the Prompt Payment benefit by ensuring that funds are paid directly to their designated … of ACH are: An efficient and secure method of payment; A more cost effective process than sending a check; and … to pay vendors electronically (ACH). Therefore, payments being made against purchases from these centralized contracts …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsDiNapoli Releases City of Troy Budget Review
… New York State Comptroller Thomas P. DiNapoli today announced the completion of the City of Troy budget review. City of Troy – Budget Review … New York State Comptroller Thomas P DiNapoli today announced the completion of the City of Troy budget review …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewOpinion 98-5
… [3], 801, 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a prohibited … an officer or employee who has any such powers or duties. When an interest is not prohibited, section 803 generally …
https://www.osc.ny.gov/legal-opinions/opinion-98-5