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Opinion 88-70
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issues such as whether to fluoridate city water or improve the city water or sewer system …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 96-24
… amount provided by appropriation) GENERAL MUNICIPAL LAW, §6-g: A fire district board of commissioners may determine to … Opns St Comp, 1967, p 625; 12 Opns St Comp, 1956, p 107; 4 Opns St Comp, 1948, p 557; see also Kelly v Chester Fire … to referendum requirements (General Municipal Law, §6-g[7]). On the other hand, there are no referendum requirements …
https://www.osc.ny.gov/legal-opinions/opinion-96-24State Agencies Bulletin No. 2214
… field strings will be charged for the fiscal year 2024-2025. Affected Employees: Employees with Line Number changes … process in PayServ. Access the Add/Update Position Info page using the following path: Main Menu > … > Maintain Positions/Budgets > Add/Update Position Info. Insert a row on the Add/Update Position Info page using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2214-reporting-line-number-and-budget-year-changes-fiscal-year-2024-2025Comptroller DiNapoli Releases Municipal Audits
Town of Broome Candor Fire District FD Co of Clinton Ind Dev Agency Dutchess Co Genesee Co Georgetown FD Greene Co Hewlett Bay FD Long Lake FD No 1 Town of Milford New Woodstock FD Town of Pierrepont and the City and Town of Poughkeepsie Joint Water Project
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: System Glitch Left Too Many NYC Heat & Hot Water Complaints Ignored
… Having no heat or hot water is a hazard that is supposed to be addressed in 24 hours, but the city’s Department of Housing Preservation and Development (HPD) has likely … Having no heat or hot water is a hazard that is supposed to be addressed in 24 hours but …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-system-glitch-left-too-many-nyc-heat-hot-water-complaints-ignoredAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfRockland County – Court and Trust Funds (2019M-45)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether … controls to safeguard and account for court and trust funds for the period January 1, 2013 through August 15, 2018. … The purpose of our review was to determine whether County …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45Law Pertaining to SUNY Police Officers
… (ERS) to the Police and Fire Retirement System (PFRS), what Tier will I be in PFRS? I have a prior PFRS Tier 2 membership. If I transfer … a municipality that has a 20 or 25 year retirement plan, does my SUNY time count toward satisfying the 20 or 25 year …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersState Agencies Bulletin No. 2282
… the 2024 tax year. Affected Employees: Employees enrolled in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected. Background: In accordance with IRS Publications 15-A , Employer’s … The consent by the employee must be made electronically in a way that demonstrates that the employee can access the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2282-new-york-state-payroll-online-nyspo-electronic-delivery-2024-form-w-2State Agencies Bulletin No. 2385
… the 2025 tax year. Affected Employees: Employees enrolled in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected. Background: In accordance with IRS Publications 15-A , Employer’s … The consent by the employee must be made electronically in a way that demonstrates that the employee can access the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2385-new-york-state-payroll-online-nyspo-electronic-delivery-2025-form-w-2Opinion 91-14
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION -- Procedures … referendum. You have informed us that the district in question was established pursuant to article 12-A of the … Law authorizes "municipal corporations and districts", in addition to any other general or special powers, to enter …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Opinion 89-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. REAL PROPERTY -- Sale (authority of village to exchange property with a federal agency) … Whether in furtherance of an agreement between a village and the US Parks Service of …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 92-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether under section 207m a deputy commissioner who upon the death of the commissioner is appointed to fill the vacancy in the …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 91-64
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Opinion 93-25
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … use. The village's provision of lighting may be one factor in determining whether the private right-of-way has become a … Village Law, §12-1200 authorizes villages to contract, in the name of the village, for lighting the "streets, public …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Opinion 91-31
… MUNICIPAL FUNDS - Town Charges (costs of rabies treatment for individual injured within the town) PUBLIC HEALTH LAW, … Public Health Law, §2144 to reimburse a private hospital for expenses incurred in the treatment of an individual who … by statute to pay bills submitted by a private hospital for treatment of an individual who had come into contact with …
https://www.osc.ny.gov/legal-opinions/opinion-91-31State Agencies Bulletin No. 2181
… out of receiving a paper Form W-2 statement must provide consent. The consent by the employee must be made … conditions under which electronic Forms W-2 statement will no longer be furnished (for example, termination of … addresses on file for the employee indicating a change has been made. The message is generic and applies to any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2181-new-york-state-payroll-online-nyspo-electronic-delivery-2023-form-w-2Unified Court System Bulletin No. UCS-315
… Employees: Eligible employees of the UCS who enroll in the Annual Leave and/or Compensatory Time Exchange Program … CSEA Agreement is reached, the negotiated changes detailed in the Labor Relations Memorandum are extended to Management/Confidential and Unrepresented employees in Bargaining Units 86, 88 and CT. In January 2023, employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-315-annual-leave-andor-compensatory-time-exchange-programState Agencies Bulletin No. 2083
… the 2022 tax year. Affected Employees Employees enrolled in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected. Background In accordance with IRS Publications 15-A , Employer’s … The consent by the employee must be made electronically in a way that demonstrates that the employee can access the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2083-new-york-state-payroll-online-nyspo-electronic-delivery-2022-form-w-2DiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… also mean that medications are not ordered when they are in low supply or not available when needed. The audit … were missing at Martin Luther King, Jr Educational Campus in Manhattan. Officials at the health center said they did … not be accounted for out of the 2,298.25 units listed in the sampled Centers’ records 712 packages of …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centers