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Opinion 88-17
… without compensation. 34 Opns St Comp, 1978, p 154 is superseded to the extent it is inconsistent herewith. An inquiry has been received which … , 59 NY2d 385, 465 NYS2d 865, 452 NE2d 1193 (1983)? (2) Is a village, as part of the subdivision plat approval …
https://www.osc.ny.gov/legal-opinions/opinion-88-17State Comptroller DiNapoli Releases Municipal & School Audits
… would have operating deficits totaling $38 million when it actually had operating surpluses totaling $40 … planned to use fund balance to cover operating deficits when the district realized operating surpluses. Surplus fund …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1993
… to the Payroll Earnings mailbox. … State Agencies Bulletin No 1993 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1993-2019-2020-and-2020-2021-uniform-maintenance-allowance-employees-fireOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
… (Department) is ensuring that the registration, licensing, and inspection of radioactive materials facilities and … the Program When handled correctly, radioactive materials have many beneficial medical, industrial, and academic uses. … City. To fulfill these responsibilities, the Department has established the Bureau of Environmental Radiation …
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1967
… Unit (OSU) – BU03 who meet the eligibility criteria are affected. Background Article 49.1 of the 2016-2021 OSU … Criteria Employees in Bargaining Unit 03 on 10/01/2021 are eligible to receive the 2021 CSEA OSU Work-Related …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1967-2021-work-related-clothing-allowance-osu-employees-represented-civilState Comptroller DiNapoli Releases Municipal & School Audits
… did not properly manage network user account controls to help maintain continuity of business office operations and … control weaknesses were confidentially communicated to district officials. Rondout Valley Central School District … totaling $17,762 and did not maintain documentation to justify why they used nine sole source providers for the …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsXI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… amends State Finance Law by adding a new Section 165-A, and Chapter 106 of the Laws of 2012, which amends the Public … 2012 (Act). The Act imposes limitations on vendors that do business with the Iranian energy sector and seek contracts … of Iran. The Act defines a “person” as a natural person, corporation, company, limited liability company, business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012Opinion 95-32
… under which the securities may be sold, presented for payment, substituted or released, and the events of default …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Opinion 89-3
… that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Purchases through County or State (must … must be awarded to the lowest responsible bidder after public advertisement for sealed bids in the manner prescribed …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Opinion 90-50
… estimates and specifications by the municipality. As a general proposition, a municipality, like the State, cannot …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 88-22
… Town Law, §198(1)(a) provides that a town board may "lay out, open, design, construct, alter and maintain sanitary … treated. Differentiation in classification or treatment will be upheld if it has some rational basis, is not …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Opinion 93-28
… (CHIPs moneys subject to section 284 agreement) MUNICIPAL FUNDS -- Highway Fund (CHIPs moneys subject to section 284 …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Accounts Payable Advisory No. 43
… Payment Interest and more Update : The below sections of the GFO were updated and are effective April 1, 2017. … for adding vendors to SFS - primary contact email, classification, ordering address and email; Also updated to … for adding vendors to SFS - primary contact email, classification, ordering address and email; Also updated to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/43-gfo-updates-supplier-prompt-payment-interest-and-moreState Agencies Bulletin No. 702
… Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To provide agencies with information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsOpinion 91-44
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Compensation (health … (see Town Law, §174[7]), may elect to participate in the State health insurance plan with respect to its … Service Law, §163[2],[4]; 4 NYCRR 73.1[b]-[i], 73.2). In either case, it appears that the statute and regulations …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Opinion 96-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … a specified maximum amount annually to provide services for the district. The establishment of the town beach erosion … or acquisition of a capital improvement, or the performance or supplying of services (Town Law, §191). If the …
https://www.osc.ny.gov/legal-opinions/opinion-96-21State Comptroller DiNapoli Releases Municipal & School Audits
… a balance of approximately $1 million, was not used to pay debt-service costs during the 2019-20 and 2020-21 fiscal …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Lake George Fire Company - Cash Receipts (2015M-216)
… 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire … services to the Village and to part of the Town of Lake George, is governed by a seven-member Board of Directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… bills and performs all recordkeeping functions with little or no Board oversight. The Board did not ask to review …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-over