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Opinion 99-16
… or statutory amendments that bear on the issues discussed in the opinion. INDEPENDENT CONTRACTORS -- Defense and … -- Terms and Conditions (indemnification provision in custodial bank agreement) TOWNS -- Powers and Duties … superseded to the extent it may be inconsistent. This is in response to your inquiry concerning the propriety of an …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Opinion 2004-7
Whether a village may utilize the tax levy procedures for the enforcement of delinquent water user charges against properties outside the village
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 2010-4
… ambulance company) GENERAL MUNICIPAL LAW §§ 122-b (5), 209-b (3-a) (a): A fire district that has in its fire … private ambulance company for prehospital treatment if: (1) the fire district, as a part of a fire protection … not been authorized to render emergency ambulance service 1 may contract to obtain that service from another city, …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Opinion 89-18
… benefit, if any, that it would provide to the employee. On balance, I hold that the respondent has fulfilled its …
https://www.osc.ny.gov/legal-opinions/opinion-89-18DiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
… to pay full restitution for stealing more than $6,800 in fire district funds, after an audit and investigation by State Comptroller … and used district funds to buy tools for her husband’s business. To read the final audit report, click here: …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsBloomingburg Fire Company #1 – Disbursements (2013M-83)
… the internal controls over the Company’s disbursements for the period April 1, 2011, to February 22, 2013. … including $19,900 in foreign fire insurance premiums. For the same period, the Company made 149 check disbursements … The President did not ensure disbursements were made for proper company purposes. The President allowed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83SUNY Bulletin No. SU-155
… Code 405 will be used as the biweekly deduction amount for Code 404. For employees who currently have an existing Deduction Code … as described in Payroll Bulletin No. 866 (Instructions for Entering Supplemental Retirement Annuity and Tax Deferred …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-155-automated-transfer-deduction-code-405-tiaa-special-annuityGenesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… The Genesee Valley Central School District is located in Allegany County and is governed by an elected seven-member … and reasonable, and develop a plan for using these amounts in a manner that benefits District taxpayers and complies … There are no recommendations pertaining to ECAs in this report. … Genesee Valley Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraControls Over Cash Advance Accounts
… infrequently issues checks for petty cash expenses. SED does not routinely resolve old outstanding items or review …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsWayne County Court and Trust Funds (2022-C&T-1)
… Court were up to date and complete and we noted no material discrepancies. Key Recommendations There were no recommendations. … The purpose of our review was to …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1SUNY Bulletin No. SU-247
… Purpose To inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the Position Pools in PayServ. Affected Employees All SUNY … Guide to Financial Operations, Section XV.6.A . Effective Date(s) Institution pay checks dated July 06, 2017. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-247-new-york-state-payroll-system-payserv-suny-fiscal-year-endState Agencies Bulletin No. 830
… (GOER) is sponsoring a pilot program to provide pre-tax benefits to eligible Executive Branch employees. Beginning … Branch employees with ratified contracts, M/C employees, and Unified Court System employees. Employees working in any … paycheck from the Office of the State Comptroller, and who are currently in bargaining units 02, 03, 04, 05, 06, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/830-nys-ride-transportation-benefit-program-executive-branch-employeesComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … that the district accumulated excessive unrestricted fund balance in the general fund. The audit recommended that the … School – Financial Management (Erie County) The school’s previous board entered into an agreement with National …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsOpinion 98-2
… 176-a(1): The board of fire commissioners may adopt a rule or regulation limiting, controlling or prohibiting the … at a fire scene and, even in the absence of such a rule or regulation, the chief of the fire district fire … powers, the board of fire commissioners could adopt a rule or regulation limiting, controlling or prohibiting the …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Opinion 92-2
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … to be paid by fire district taxation (1976 Opns St Comp No. 76-431, unreported; 9 Opn St Comp, 1953, p 204). That … the residents of the fire district where some will receive no benefit. Pursuant to section 176(27) of the Town Law, the …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Opinion 90-52
… record open to inspection by any interested person" ( id .). Thereafter, the town clerk must publish a notice to …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Controls Over CUNY Fully Integrated Resources and Services Tool
… controls access to the CUNY Fully Integrated Resources and Services Tool system (CUNYfirst) and whether CUNY adequately measured if users’ needs were … CUNY’s Financial Management, Human Capital Management, and Campus Solutions applications, is an Enterprise Resource …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolOpinion 88-54
… in the opinion. IMPROVEMENT DISTRICTS -- Extensions (prior to effective date of a consolidation) WATER DISTRICTS -- Extension (prior to effective date of a consolidation) TOWN LAW, §§190, 206, 209: A town board may not establish an extension to a consolidated water district prior to the effective date …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 2006-3
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … credited to the general fund, town-wide (1990 Opns St Comp No. 90-1, p 1; 1980 Opns St Comp No. 80-784, p 214). Neither Town Law §64(7) nor any other …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 2007-2
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … Help America Vote Act of 2002, “HAVA”, (PL 107-252; 42 US Code §§15301, et seq .) made extensive changes to the law … recently addressed by this Office in 1992 Opns St Comp No. 92-26, p 64. In Opn No. 92-26, supra , we concluded that, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2