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Opinion 91-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. WATER SUPPLY AND DISTRIBUTION -- Water Fund (use of profits for general village purposes) GENERAL MUNICIPAL … Whether a village board of trustees may use surplus moneys in the villages water fund …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Select Financial Management Practices
… capital planning process and collection and reporting of delinquent accounts receivable are in compliance with the … In 1925, the Commission was established through an act of the New York State Legislature. The enabling legislation … and effectively manage the publicly owned maritime Port of Albany-Rensselaer, contributing to the economy of the …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesOpinion 2005-2
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for expenses in operating personal vehicles) INSURANCE LAW §§9104, 9105: Foreign fire tax monies may not … a volunteer fire department may expend foreign fire insurance tax monies to reimburse active members of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Start a Business and Get Licenses
To form a business in New York State or to register an outofstate business visit the New York State Department of State
https://www.osc.ny.gov/state-vendors/resources/start-business-and-get-licensesOpinion 97-15
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Improvement Districts (no … DISTRICTS -- Lighting Districts (no authority to establish in county) LOCAL LAWS -- Pre-emption (formation of county … or government or to those matters specifically enumerated in section 10 of the Municipal Home Rule Law (Municipal Home …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Driver Responsibility Assessment Program
… laws enacted to promote safety and protect consumers. In an effort to prevent the repeated behavior of problem drivers and to improve traffic safety, in November 2004, the State Legislature amended the Vehicle … on drivers who accumulate six or more points on their driving record within an 18-month period. The Program …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programState Agencies Bulletin No. 1125
… Social Security Number restrictions in the National ID field located at Workforce Administration>Personal … prevent the following from being populated in the National ID field by both the AI (Automated Interface) file and … their dependents. ITINs must be entered in the Taxpayer ID Number field on the employee’s Federal Tax Data Page in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsState Agencies Bulletin No. 1115
… Instructions for Form W-4 (Employees Withholding Allowance Certificate), employees who claimed exempt from Federal … Federal, State and/or Local Tax Data pages as follows: Home>Payroll for North America>Employee Pay Data USA>Tax … Federal, State and/or Local tax Data pages as follows: Home>Payroll for North America>Employee Pay Data USA>Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1115-claiming-exempt-federal-state-andor-local-tax-withholding-2012Accountability for Traffic Ticket Surcharges
… collected, accounted for, and reported all traffic ticket surcharge revenue received through its Traffic … for processing and collecting fines and traffic ticket surcharges. Unlike fines, surcharges are … TVBs, including about $147 million generated from traffic ticket surcharges. Key Findings With the exception of about …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesOpinion 2002-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic property) HISTORIC … Whether a town may accept a gift of a privatelyowned family cemetery established during the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Opinion 2000 - 13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … TOWN LAW §176-b(10): An individual who is a member of a volunteer fire company may not join a second company … Whether a member of a volunteer fire department who seeks membership in a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Opinion 2000-8
… in Contract (county health commissioner as partner with a member of a not-for-profit corporation providing home … -- Medical Services (county health commissioner as partner with a member of a not-for-profit corporation providing home … health commissioner who has a real estate partnership with a member of a not-for-profit corporation that provides …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Members
Information and resources for new members established members and readytoretire members of the New York State and Local Retirement System NYSLRS
https://www.osc.ny.gov/retirement/membersArdsley Union Free School District – Financial Management (2024M-13)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit. Revise the reserve policy to … each reserve will be used. District officials disagreed with certain aspects of our findings but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Brockport Central School District - Financial Management (2023M-107)
… Audit Objective Determine whether the Brockport Central School District (District) Board of Education (Board) and … Determine whether the Brockport Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107XI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… The purpose of this chapter is to provide policies, procedures, and … a contract-related transaction is subject to the Office of State Comptroller (OSC) approval. Who this Chapter is … general contract processing requirements for submission of transactions to OSC for approval. Documentation, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policiesIX.12.D Federal Funding Subject to CMIA – IX. Federal Grants
… Please see CMIA regulations (e.g. 205.27b and 205.29) for other potential actions. Guide to Financial Operations REV. 03/10/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12d-federal-funding-subject-cmiaStamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… Commissioners (Board) established adequate controls over financial activities to safeguard assets. Key Findings The … or code of ethics, as required. Although the Treasurer’s financial records and reports we reviewed were accurate and financial transactions were appropriate and properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mThanksgiving Day Message from State Comptroller DiNapoli
… Thanksgiving is a time for celebrating all of the blessings in our lives and to remember those who are … express my deep gratitude to my colleagues at the Office of the State Comptroller and the dedicated public workforce that serves the people of this great state. We live in a state and country with …
https://www.osc.ny.gov/press/releases/2014/11/thanksgiving-day-message-state-comptroller-dinapoliCUNY Bulletin No. CU-689
… Purpose The purpose of this bulletin is to explain agency procedures for reporting retroactive pay rate increases and adjustments … All general deductions for employees whose Payroll Status is Terminated, Retired or Deceased will be automatically … The purpose of this bulletin is to explain agency procedures for reporting retroactive pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-689-cuny-retroactive-pay-rate-increases-oiler-stationary