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Opinion 88-2
… to subdivision 2 of section 5-518 may not be levied in the first instance with village taxes, but must be levied on a … enforced in the same manner as real property taxes in the first instance. Therefore, since Article 14 of the Real … use of the service (see Silkman v Water Commissioners 152 NY 326; 30 Opns St Comp, 1974, p 83). A system of user fees …
https://www.osc.ny.gov/legal-opinions/opinion-88-2DiNapoli Releases Bond Calendar for First Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public … Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-bond-calendar-first-quarterNYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… following statement today on the sentencing of former Avon Police Chief Joseph Geer for stealing federal funds: “This police chief swore to uphold the law but instead used his … office to hold him accountable.” Past Releases Former Avon Police Chief Pleads Guilty to Stealing Federal Funds Since …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingOpinion 91-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … a county sewer district. The cost of such a contract would be financed by the county in the same manner as other … Whether the town on behalf of the town district and the county on behalf of the county …
https://www.osc.ny.gov/legal-opinions/opinion-91-24City of Troy – Budget Review (B22-5-7)
… $350,000. The proposed general fund budget includes fire department overtime appropriations which could be … projections are not fully realized. Closely monitor fire department overtime appropriations throughout 2023 and … and vehicle purchases. Consider the potential financial impact in the event that any of the collective bargaining …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7Website Accessibility
… by the New York State Office of Information Technology Services: NYS Information Technology Policy NYS-P08-005 . If … by the New York State Office of Information Technlogy Services …
https://www.osc.ny.gov/help/website-accessibilityXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… transaction must be approved by OSC. It also provides general policies and procedures for submission of … Signature Page Acknowledgement of Contractor’s Signature Contracting Procedures for the Fiscal Year End Contracts with … for approval. Additionally, agencies must use only Business Units / Department IDs that have been specifically …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… You can take steps to reduce the cost of unemployment insurance, which provides short-term financial assistance to … After you terminate an employee and file for unemployment insurance, DOL will determine whether or not the employee is … uses the tax contribution method to fund unemployment insurance. Document your reviews thoroughly and ensure that …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsOpinion 96-17
… tuition expenses incurred in completing certain college courses) VOLUNTEER FIREFIGHTERS -- Reimbursement for Expenses … tuition expenses incurred in completing certain college courses) GENERAL MUNICIPAL LAW, §72-g: A fire district may … for tuition expenses incurred for completing college courses, such as a course leading to a degree in fire …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Far Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… company that is now defunct, was located at 1854 Cornaga Avenue in Far Rockaway, Queens, and primarily provided …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsState Comptroller DiNapoli Releases State Audits and Examinations
… They identified several matters that management should address to improve Centro’s information security program for … by tracking and documenting broader complaints about more global issues, such as inadequate infrastructure or poor … but did not meet full-time requirements. New York State Insurance Fund (NYSIF): Risk Management Planning Group …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-state-audits-and-examinationsRegulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… be observed and rules which shall be followed for the scheduling of and conduct of such hearings. §317.2 Notice … Scheduling Adjourning and Conduct of Administrative Hearings …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsCity of Mechanicville – Records and Reports (2012M-162)
… to the poor condition of the City’s financial records and reports, City officials were unable to determine the City’s … management system. Even after years of unfiled financial reports, lack of information about current financial … and post all transactions to the records. Review monthly reports and take appropriate action to avoid additional …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162CUNY Bulletin No. CU-392
… salary is greater than or equal to ‘Last 1 year step’ (Max) If the increment code is 0103 and the salary is greater than or equal to ‘Last 1 year step’ (Max) If the increment code is 1105 and the salary is not equal to ‘Last 1 year step’ (Max) If the increment code is 1103 and the salary is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-392-january-2010-increments-cuny-professional-staff-congressMinority- and Women-Owned Business Enterprises (MWBEs)
… New York State supports small businesses and certified minority andor …
https://www.osc.ny.gov/state-vendors/resources/minority-and-women-owned-business-enterprises-mwbesAccounts Payable Advisory No. 30
… Subject: Claims, Awards, Judgments, and Settlement Agreements Policy: The purpose of this advisory is … of: the account codes for claims, awards, judgments and settlement agreements, and the procedures for making payments pursuant to awards and non-judicial settlement agreements. To account for payments to recipients …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … monthly or annual reports. The Treasurer does not prepare a monthly bank reconciliation to be presented to the Board. … disbursements related to the rental and maintenance of a Company facility. Key Recommendations Provide oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… Board of Fire Commissioners (Board), responsible for the general management and control of the District’s … and other administrative staff and is responsible for providing budget input and information for operational and capital needs to the Board. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51City of Yonkers - Budget Review (B19-6-5)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current … request is $645.3 million for appropriations, which has a budget gap of at least $17.6 million for pending additional …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Acceptable Time and Attendance Systems – Legacy Reporting
… so you must use a different method to determine the number of days to report. These employees should complete a … through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systems