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Opinion 2000-8
… CONFLICTS OF INTEREST -- Interest in Contract (county health commissioner as partner with a member of a … for (home health care services) PUBLIC HEALTH LAW §352; GENERAL MUNICIPAL LAW §§800(3), 802(1)(f): A county public … has certain of the powers and duties set forth in General Municipal Law §801 (see Public Health Law §352). You …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Opinion 2006-1
… whether a town may pay an employee on the morning of the last day of the payroll period even though such employee has … that payment prior to the completion of all work on the last day of the payroll period, at least in the absence of a … law to authorize payment prior to the end of work on the last day of the payroll period. 3 Accordingly, pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 90-15
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (establishment of position of deputy town police … TOWN LAW, §§24, 150; PUBLIC OFFICERS LAW, §9; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1), (d)(3); NY CONST, art VIII, …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Opinion 88-76
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … and private source moneys of a village public library. You ask whether interest earned on the investment of moneys … on the above language, this Office, in 1986 Opns St Comp No. 86-54, p 86, expressed the opinion that the municipal …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Unified Court System Bulletin No. UCS-109
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for reporting transactions in Pay Period 19C. Affected Employees Judges who are paid using the LEG Pay Basis Code Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-109-2006-year-end-adjustment-judgesUnified Court System Bulletin No. UCS-127
… will be emailed to Kelly Flanigan. Control-D Report NPAY 586 ( Pay Basis Code LEG Year End Adjust ) will be produced … in the final paycheck of the year. Control-D Report NPAY 586 ( Pay Basis Code LEG Year End Adjust ) will be produced …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-127-2007-year-end-adjustment-judgesUnified Court System Bulletin No. UCS-141
… will be emailed to Kelly Flanigan. Control-D Report NPAY 586 ( Pay Basis Code LEG Year End Adjust ) will be produced … in the final paycheck of the year. Control-D Report NPAY 586 ( Pay Basis Code LEG Year End Adjust ) will be produced …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-141-2008-year-end-adjustment-judgesTown of Holland - Real Property Tax Exemptions (2018M-232)
… Determine whether select real property tax exemptions are properly supported by adequate documentation. Key … supported by adequate documentation. The Assessor allowed what appear to be ineligible agricultural woodland exemptions … … Determine whether select real property tax exemptions are properly supported by adequate documentation …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Accounts Payable Advisory No. 53
… Subject: Guidance regarding purchases from value-added resellers, … Requisitions and Chapter XI-A, Section 3 - Purchase Orders Guidance: The Office of the State Comptroller (OSC) has …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersFairview Fire District – Audit Follow Up (2009M-211-F)
… Purpose of Review The purpose of our review was to assess the District’s progress, as of September 2014, in … covers approximately five and one-half square miles and services 26,000 residents. The District’s budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fWalden Fire District No. 2 – Purchasing (2017M-204)
… Fire District No. 2 is a district corporation of the State, distinct and separate from the Town of Cheektowaga in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Accounts Payable Advisory No. 73
… Service (UPS)” to “Statewide Contract Vendor for Small Package Delivery.” … Updated Guidance for Paying Sales Tax …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… assets including infrastructure, subject to defined levels of materiality, are included in the State’s government-wide … as a method to reflect asset condition. The purpose of recording capital assets in the Statement of Net Position is to record the value of these assets, as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingAlbany Parking Authority – Cash Collections (2016M-181)
… Purpose of Audit The purpose of our audit was to review the Authority’s cash receipt process for the period January 1, 2015 through January 31, …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Travel Advisory No. 14
… Updates – Responding to Audit Questions & Voucher Denial Codes Guidance : The Office of the State Comptroller updated the following sections in Chapter XII of the Guide to Financial Operations: …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/14-gfo-updates-responding-audit-questions-voucher-denial-codesOperational Advisory No. 26
… Subject : Updating Agency Contact Information Reference : Guide to Financial Operations (GFO): Chapter XIV.15 – … in the OSC Online Contact Management System by June 30, 2025. If you have any questions about the content of this …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/26-updating-agency-contactsContract Advisory No. 19
… GFO Print and attach STS or AC 340-S Forward documents to AG with request that transaction be forwarded to OSC …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/19-go-live-guidance-contracts-requiring-osc-reviewVI.4 Reappropriations Overview – VI. Budgets
… plus the carryover period. The life of SUNY and CUNY state operations appropriations is from July 1st to June 30th of … or associated with transfers and interchanges do not get reappropriated with the related parent appropriation they … Chapter for the Appropriation Movement Authority Quick Guide (How to reappropriate column) for further guidance. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewWindows Domain Administration and Management (Follow-Up)
… Objective To determine the extent of implementation of the six confidential … recommendations included in our initial audit report, Windows Domain Administration and Management (Report … authentication of stored user credentials determining who can access file servers and other network resources. Since …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/windows-domain-administration-and-management-followTown of Elba - Real Property Tax Exemptions (2018M-261)
… Did not periodically monitor exemptions or obtain annual renewal documentation as required, to ensure the exemptions … Periodically monitor exemptions and ensure annual renewal documentation is provided and retained. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261