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Opinion 92-29
… (applicability of General Municipal Law, §207-m to salary of deputy police commissioner); (salary of individual filling vacancy in office of police … (applicability of General Municipal Law, §207-m to salary of deputy commissioner); (salary of individual filling …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 92-2
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Taxes (authority to use … before March 1 of each year, for the use of the hydrants in the preceding year. The water company has, however, … at the end of each quarter for the use of the hydrants in the current year. You state that the proposed amendment …
https://www.osc.ny.gov/legal-opinions/opinion-92-2DiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… The percentage of school districts initially planning to override New York’s … P. DiNapoli. As of March 2nd, 6 percent, or 36, of the 601 school districts that reported, indicated that they will seek … to override the tax cap. Property tax levy growth for school districts is capped at 0.12 percent above current …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capOpinion 91-17
… applicable to General Municipal Law, §103(8) (1990 Opns St Comp No. 90-18, p 41; 1989 Opns St Comp No. 89-2, p 6). Section 2801(1) of the Public Health … 1991 Arthur Carl Spring, Esq., County Attorney County of Fulton …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Opinion 88-72
… This opinion represents the views of the Office of the State Comptroller at the time … You state that the county district does not serve all the residents of the portion of the town within the … the town district (County Law, §266[1]). These provisions all indicate that a county sewer district and a town sewer …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Mainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting (Follow-Up)
… Managed Care Organizations – Administrative Costs Used in Premium Rate Setting ( 2014-S-55 ). Background The Department … responsible for setting the monthly Medicaid managed care premium rates, which are based, in part, on the allowable … costs in determining mainstream managed care premium rates. Our audit covered the period January 1, 2011 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/mainstream-managed-care-organizations-administrative-costs-used-premium-rate-setting-followState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … they were not eligible to receive and $488,138 from New York state employees who owed DOL for UI overpayments … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsOpinion 88-51
… fund may be expended for the dredging of a lake if the work is intended to restore the lake to its original … it remains to be determined whether the dredging work constitutes a repair for which moneys from the repair … 1, 1988 Lewis B. Stadler, Esq., Town Attorney Town of Kent …
https://www.osc.ny.gov/legal-opinions/opinion-88-51State Agencies Bulletin No. 2190
… The purpose of this bulletin is to inform agencies of the 2024 New York State Paid Family Leave Program rate decrease. … York State Department of Financial Services announced the 2024 premium rate and the maximum weekly employee … employee premium deduction for Paid Family Leave in 2024 will be $333.25 per year. Effective Dates: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2190-2024-nys-paid-family-leave-rate-decreaseAccounts Payable Advisory No. 66
… : To enable the Office of the State Comptroller (OSC) to carry out its fiscal responsibility, State agencies must …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/66-reporting-process-theft-loss-or-misuse-state-assetsState Agencies Bulletin No. 2402
… The purpose of this bulletin is to inform agencies of the 2026 New York State Paid Family Leave Program rate. Affected Employees: All employees eligible for … Department of Financial Services has announced that the 2026 premium rate and the maximum weekly employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2402-2026-new-york-state-paid-family-leave-rate-increaseTown of East Hampton – Budget Review (B17-7-15)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Broome County – Financial Condition (2017M-187)
… January 1, 2016 through February 23, 2017. Background Broome County, located in the central southern portion of … Broome County Financial Condition 2017M187 …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187City of Albany – Payroll (2015M-110)
… 1, 2013 through September 30, 2014. Background The City of Albany is located in Albany County and has a population of approximately 99,000. … City of Albany Payroll 2015M110 …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… 30, 2015. Background The Tompkins-Seneca-Tioga BOCES is located in Tompkins County and is an association of nine component school districts. … $42.9 million. Key Finding The energy performance contract is projected to achieve the guaranteed energy cost savings of …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceWheelerville Union Free School District – Fund Balance (2016M-9)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9North Babylon Union Free School District – Financial Condition (2016M-32)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … that were not needed. The Board transferred funds to the District’s reserves without calculations or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Westhill Central School District – Procurement (2016M-182)
… Background The Westhill Central School District is located in the Towns of Geddes and Onondaga in Onondaga County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182Garrison Union Free School District – Financial Condition (2016M-108)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … than benefits District residents. Review reserve funds to determine if the amounts reserved are justified, necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… Purpose of Audit The purpose of our audit was to determine if access to the … The East Syracuse Minoa Central School District is located in the Towns of Manlius, Cicero, Sullivan and Dewitt, in Onondaga County. The District, which operates seven …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-access