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Town of Ridgeway – Health Insurance Benefits (2025M-95)
… (Town) Town Board (Board) authorize and monitor health insurance benefits for current and former officials? Audit … audit period back to January 2018 to verify total health insurance costs paid by the Town for officials. Understanding … Audit Area As a general rule, a town may provide health insurance benefits to current and former town officials in …
https://www.osc.ny.gov/local-government/audits/town/2026/03/13/town-ridgeway-health-insurance-benefits-2025m-95City of Mechanicville – Procurement (2025M-60)
… officials procure goods and services in accordance with the City’s procurement policy, statutory requirements and … Period January 1, 2022 – September 30, 2024 Understanding the Audit Area One of the best methods for helping ensure that goods and services … officials procure goods and services in accordance with the Citys procurement policy statutory requirements and good …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60Roosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… Audit Period July 1, 2023 – March 20, 2025 Understanding the Audit Area School officials must secure and protect … in a school’s ability to safeguard sensitive information. The cost associated with data breaches can be significant … which are often caused by human error. By prioritizing the security of IT assets, schools can protect sensitive …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mOpinion 91-25
… -- Disability Benefits (entitlement of paid firefighters to salary increments or steps based on longevity and to holiday pay); (employment restrictions) GENERAL MUNICIPAL … Whether a disabled firefighter receiving payments pursuant to General Municipal Law 207a2 is entitled under the statute …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Opinion 2006-7
… contract); (for services provided using vehicles owned by service provider); (use of monies paid under ambulance contract to purchase vehicles) AMBULANCE SERVICE -- Contract (exchange of unneeded ambulance as …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Opinion 89-50
… the property owner or the adjoining owner has a good faith claim against the town based on the existence of a "special … improvement on private property as settlement of the claim so long as the value of the improvement does not exceed the reasonable value of the claim. This is in reply to your letter concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Opinion 2005-8
… amount equivalent to taxes that the service, if privately owned, would have paid to the municipal corporation, and a … can charge fees for ambulance services is intended to pre-empt local laws in this area (1994 Opns St Comp No. 94-7, …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Opinion 88-53
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … OFFICERS AND EMPLOYEES -- Retirement Benefits (exclusion of compensation for working vacations from calculation of … bargaining agreement is includable in the calculation of one year final average salary under section 3029d of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Opinion 91-8
… (see Local Finance Law, §51.00[8]; Flushing National Bank v Municipal Assistance Corp , 40 NY2d 731, 390 NYS2d 22; …
https://www.osc.ny.gov/legal-opinions/opinion-91-8State Agencies Bulletin No. 2066
… April 2019, 2020, 2021, and 2022 Retroactive changes to Command Pay and provide instructions for payments not … Unit (SSPU) provides for retroactive changes to Command Pay for 2019, 2020, 2021 and 2022. Effective Dates The retroactive changes to Command Pay (Security Supervisor Command Py, Earnings Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2066-april-2019-2020-2021-and-2022-retroactive-changes-command-pay-eligibleUnified Court System Bulletin No. UCS-327
… April 2023 Senior Officer Series Differential Increases will be paid using the following effective dates and check … Officer Series Differential provided the employee has a Payroll Status of Active or Leave With Pay or Leave of … 04/01/2021, 03/31/2022 and/or 03/30/2023 if a row does not already exist with the effective date and update the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-327-april-2021-april-2022-and-april-2023-state-new-york-unifiedCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfDiNapoli Audit Finds Food Inspection Failures at NYC Homeless Shelters
… for tuberculosis (TB), according to an audit released today by New York State Comptroller Thomas P. DiNapoli. "When … tested for tuberculosis TB according to an audit released today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-finds-food-inspection-failures-nyc-homeless-sheltersDiNapoli: Former Assemblyman William Scarborough Sentenced On Fraud and Theft Convictions
… Former New York State Assemblyman William Scarborough, 69, of Queens, New … theft from a program receiving federal funds, announced State Comptroller Thomas P. DiNapoli, United States Attorney … Hartunian of the Northern District of New York, New York State Attorney General Eric T. Schneiderman, and Special …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-assemblyman-william-scarborough-sentenced-fraud-and-theft-convictionsOpinion 88-10
… tax imposed under article 13 of the Tax Law to its bid price unless the contract so provides. You have asked whether … on a county contract for fuel oil may add on to his bid price, as a separate line item on his bill, an amount for the … item or by calculating it as part of the basic selling price ( cf. Shell Oil v Tax Commission , 91 AD2d 81, 458 …
https://www.osc.ny.gov/legal-opinions/opinion-88-10Opinion 90-62
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … official physically unable to perform the duties of office) SUPERINTENDENT OF HIGHWAYS -- Removal (physical … who is physically unable to perform the duties of his office is entitled to continue in office and receive his …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Opinion 90-55
… GENERAL MUNICIPAL LAW, §207-c; VILLAGE LAW, §8-800: A village which abolishes its police department remains … prior to the abolition of the department. You ask whether a village which abolishes its police department is still … Law, §207-c. In 1988 Opns St Comp No. 88-27, p 49, copy enclosed, we answered a similar question in connection with …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Opinion 90-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … OFFICERS AND EMPLOYEES -- Powers and Duties (delegation of authority to hire bond counsel) BONDS AND NOTES -- Bond … 12 Opns St Comp 1956 p 68 still represents the views of this Office …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 90-34
… Law, §§9104[a][1]-[3], 9105[d][2][B]-[D]). In a multi-company fire department, the treasurer or fiscal officer … §§9104[a][4], 9105[d][2][E]). Each fire department or fire company which receives foreign fire insurance tax moneys must use them for the benefit of the department or company, as determined by the membership of the department or …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 2007-4
… general fund (see Village Law §5-506[1][b]; 1996 Opns St Comp No. 96-4, p 7; 9 Opns St Comp, 1953, p 374; 5 Op St Comp, 1949, p 500; see also 1982 Opns St Comp No. 82-238, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4