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Caledonia Joint Fire District – Audit Follow-Up (2024M-102-F)
… of, disbursing and accurately accounting for District funds and preparing periodic financial reports. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/caledonia-joint-fire-district-audit-follow-2024m-102-fOpinion 94-16
… governing board member and treasurer is stockholder) -- Stock Ownership (designation of bank as depository when IDA … interest solely because he or she owns less than 1% of the stock of a bank named as a depository of the IDA. In … in question owns less than 1% of the outstanding stock of the bank. Initially, we note that, by informal …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Opinion 2005-1
… is barred by the statute of limitations, or in the case of bankruptcy or lack of attachable assets (see Opn No. 78-684, …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Opinion 88-41
… unreported; 23 Opns St Comp, 1967, p 451). To this end, the contract with the private organization should, at a …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 96-2
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … budget from such lots and parcels "in the same manner and at the same time as other village charges". Generally, … upon benefited real property in the same manner and at the same time as taxes for municipal purposes to defray …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 98-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … OF INTEREST -- Exceptions (contracts entered into prior to election to office); (consideration of $750 or less) -- … if the company were to be awarded additional contracts while the supervisor is in office. You have informed us that …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 2005-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … fire insurance tax monies to reimburse active members of the department for mileage expenses incurred in performing … fire insurance tax monies to reimburse active members of the department for mileage expenses …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 2006-9
… (on the transfer of property of a town sewer district to a county) SEWER DISTRICTS -- Referendum (on the transfer of property of a town sewer district to a county) TOWN LAW §198(12): The transfer of property and facilities of a town sewer district to a county on behalf of a county district pursuant to an …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Opinion 89-9
… LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (disposition of unclaimed paycheck of deceased employee) SURROGATE'S COURT PROCEDURE ACT, §1310: A municipality may pay the unclaimed wages of a deceased employee who died intestate to …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 89-61
… Compensation (salary charged on townwide basis) BUILDING INSPECTOR -- Compensation (salary in town charged only to … town, including villages. The salary of the town building inspector is chargeable only to the area of the town outside … clerk, town superintendent of highways and town building inspector are raised by taxes levied on the entire area of …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 89-11
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … suitable headquarters for, and the promotion of fraternal intercourse among the members of such corporation, the … that the Association shall have all of the powers of a not-for-profit corporation, which include the power to rent …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Opinion 93-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … county offices) LOCAL LAWS -- Public Holidays (determining day to celebrate) COUNTY LAW, §206-a; GENERAL CONSTRUCTION … Whether the offices of a noncharter county are required to be kept …
https://www.osc.ny.gov/legal-opinions/opinion-93-10Opinion 94-28
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to … seq.; GENERAL MUNICIPAL LAW, §99-d: Expenses incurred by a county for advance planning pursuant to General Municipal Law, §99-d may be paid, in the first instance, from the county's general fund. …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 2004-5
… of members of a volunteer fire company. The distribution and use of foreign fire insurance tax monies is governed by sections 9104 and 9105 of the Insurance Law, unless a special law enacted … and control of the fire department which, in the case of a village fire department, will generally be the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5IX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… assistance awards of more than $25,000 be displayed on a searchable, publicly accessible website, usaspending.gov, … contracts of more than $3,000. The initial site went live in 2007. Federal agencies are required to report the name of … of performance location, as well as other information. In 2008, FFATA was amended by the Government Funding …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataXII.6.L Replenishing an Advance Account – XII. Expenditures
… how to process vouchers to replenish a Business Unit’s advance account. Process and Transaction Preparation: Create … voucher using the Special Use Vendor ID assigned to the Advance Account. This Vendor ID starts with “041.” To find … if the Business Unit purchased stamps with funds from an advance account, the Business Unit should process a voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountMandatory Service Credit Purchase Payments – Enhanced Reporting
… for mandatory contributions, you will still report the full gross reportable earnings to NYSLRS. However, you must … Social Security and State and local income taxes, use the full earnings before the deductions are taken. Rev. 11/23 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsOptional Service Credit Purchase Payments – Enhanced Reporting
… If members choose to purchase credit for additional previous public service, they have the option to pay the required contributions, plus interest (if … sum payment; Transferring funds through a direct trustee-to-trustee transfer from an eligible retirement tax-sheltered …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsA Statement from Comptroller DiNapoli on the Murder of George Floyd
… The brutal killing of George Floyd is yet another traumatic example of the profound pain and damage wrought by racial injustice. … The brutal killing of George Floyd is yet another traumatic example of the profound pain and damage wrought by racial …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and four years of age. CES is reimbursed for these services through rates … to CES’ tuition reimbursement rates. Remind CES officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manual