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Opinion 96-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … to third party for benefit of village) MUNICIPAL HOME RULE LAW, §10; VILLAGE LAW, §§1-102, 5-508, 5-520, 5-532: A …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Payroll Improvement Project Bulletin No. PIP-016
… Purpose The purpose of this bulletin is to notify agencies of new deduction codes and deduction codes … The Office of the State Comptroller is upgrading PayServ to PeopleSoft version 9.2 on March 15, 2021. ORP/VDC and … codes have been created, consolidated, and/or moved from the General Deduction page (Main Menu > Payroll for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92Opinion 98-6
… county board member as sole proprietor) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(h), (2)(e), 803: A county … interest in a contract with a firm of which the supervisor's spouse is the sole proprietor if the contract was entered … in any additional contracts entered into with the spouse's firm unless the total consideration payable, when added to …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 89-39
… CONFLICT OF INTEREST -- Insurance Transactions (town board member as employee of insurance agency) -- Exceptions … GENERAL MUNICIPAL LAW, §§800[3], 801, 802[1][b], [1][h]: A newly-elected town board member who is also an employee of … applicable. We do not, however, have sufficient facts to make a determination in this regard. Even if it is determined …
https://www.osc.ny.gov/legal-opinions/opinion-89-39VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… Journal Payment is used to record payments received by an agency that do not need to be applied to a customer AR … that supports the chartfield values (e.g., fund, account) used to record the revenue. The ‘Control Total … ‘Journal Directly’ box must be checked or else SFS will create a Payment Worksheet instead of a Direct Journal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentOpinion 91-44
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Compensation (health … we have concluded that the exception from a fire district's spending limitation in Town Law, §176(18)(4) for the "the …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Opinion 2003-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … same manner and at the same time as other town charges (i.e., on an "ad valorem basis"; see, e.g., 1991 Opns St Comp … the benefit that each lot or parcel will derive therefrom (i.e., on a "benefit basis"). Section 202(5) provides …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 94-24
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … to permissive referendum requirements. However, if a single board resolution authorizes both the purchase of land … for with the current year tax revenues, then only that single resolution would be subject to permissive referendum …
https://www.osc.ny.gov/legal-opinions/opinion-94-24State Agencies Bulletin No. 960
… Tier 5 members include, but are not limited to: Employee contributions of 3% of pay for all years of service with an … which are limited to 30 years of service. Employee contributions of 4% of pay for all years of service for … service vesting requirement Overtime compensation in excess of an annual ceiling is not considered pensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/960-new-tier-5-benefit-structure-new-york-state-employees-retirement-systemOpinion 89-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (disposition of …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 88-9
… to the board of commissioners authority to conduct all further proceedings thereon pursuant to article 12. … time when and place where the town board will meet to hear all interested persons (Town Law, §202-b[1]). After holding … the separate board of commissioners authority to conduct all further proceedings thereon pursuant to article 12 of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Opinion 2008-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 1 The collective bargaining agreement does not expressly state how the cash payment is to be calculated. It appears, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6DiNapoli Statement on Lunar New Year
… to all New Yorkers. My best wishes for an auspicious Year of the Goat that brings peace, prosperity and good health to …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-statement-lunar-new-yearState Comptroller Thomas P. DiNapoli Statement on the Death of Chief Justice Kaye
… “New York lost one of our legal pioneers today. Former Chief … boundaries of the law and tradition. Her contribution to New York will be remembered, studied and make a difference …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-death-chief-justice-kayeReal Property Tax Cap - Local Governments
… Filers [pdf] Guidance Guidelines for Implementation from NYS Department of Taxation and Finance [pdf] Frequently Asked … 97 (Part A) [pdf] Summary [pdf] Overview of the State Comptroller’s Role Training on Property Tax Cap Reporting for … more information on our upcoming training opportunities. Contact Call the Help Line at 1-866-321-8503 or (518) …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsState Agencies Bulletin No. 1669
… an employee accessing NYSPO claims exemption from federal withholding as well as a new Locked Query for payroll … if they claim exemption on the Form W-4 Employee’s Withholding Allowance Certificate, OSC has created the … to monitor their employees claiming exemption from Federal withholding on NYSPO: LQ_NYSPO_002_FED_EXEMPT The query can …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemptionDiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State … of Investigations, 14th floor, 110 State St., Albany, NY 12236. … New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the District’s financial operations for the period January 1, 2011, to August 31, 2012. Background The District is a district … the Treasurer processes and pays certain claims prior to the Board’s audit. District officials passed a resolution …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Cortland County – Public Water Supplies (2016M-318)
… Purpose of Audit The purpose of our audit was to examine the County’s oversight of public water supplies … Officials did not issue notices of violations (NOV) to PWS in three of 13 instances when operators failed to comply with regulations. Furthermore, sanitarians did not …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Ballston Area Recreation Commission – Board Oversight (2015M-269)
… complete records to account for the fees collected from each program. The Director did not maintain records of sales or make regular bank deposits for money collected from the soccer concession stand. The Commission has not … the Director with a consistent method for collecting funds from program operations. Establish an internal control …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269