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Opinion 95-16
… PHRASES -- "Last preceding assessment roll" (meaning of for purposes of Education Law, §1908[1]) EDUCATION LAW, … of the apportionment. This is in reply to your request for our opinion as to the proper assessment roll to be used for the apportionment required by section 1908 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Opinion 94-5
… of the town, it does not, in our view, provide authority for the publication of articles by individual members of a …
https://www.osc.ny.gov/legal-opinions/opinion-94-5Opinion 94-4
… an original signature. You ask whether vouchers submitted for audit by a town highway superintendent must contain an … p 191). Since there is no requirement in section 118(1) for an original signature, it is our opinion that the … §119[1]). Finally, we note that because of the potential for theft or misuse, the use of signature stamps should be …
https://www.osc.ny.gov/legal-opinions/opinion-94-4State Agencies Bulletin No. 170
… and agency procedures to cancel Additional Annual Salary Factors on the Additional Pay Panel. This Bulletin … The system does not automatically insert an end date for employees going on any type of Workers' Compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorPension Payment Option Election – Divorce and Your Benefits
… from. All options will pay the member a monthly benefit for life. The Single Life Allowance is the maximum benefit … can choose to receive a reduced monthly amount to provide for a possible payment to a designated beneficiary after … The member cannot change their pension payment option or, for joint allowance options, their option beneficiary, once …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionDiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… the trust fund balance presents a serious challenge for the state and businesses struggling to recover from the pandemic. Action is needed to avoid hiking costs for New York businesses and slowing the state’s economic … workforce, causing a historic surge in layoffs and claims for UI benefits. From the fourth quarter of 2019 to the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentState Agencies Bulletin No. 1016.1
… immediately. Background Maintaining up-to-date addresses for employees enables the State to provide high quality … services and save money on postage. Addresses are used for such critical tasks as direct employee contact, mailing … the organization to be Move-Update Certified and eligible for discount postal rates. Additionally, if these addresses …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-systemConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… 5 authorizes local governments and school districts to pay for the actual and necessary expenses of travel, meals, … defined as a convention, conference, or school conducted for the betterment of any local government or school … unreturned surplus must be deducted from the employee’s salary or other money owed to the employee. If the cash …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesComptroller DiNapoli Releases Municipal Audits
… No. 2 Operations (Rensselaer County) The board did not approve water billings or customer account adjustments or … related to billings, collections and record keeping were not adequately segregated. Dunham Public Library – Claims Processing (Oneida County) The board did not audit and approve any claims during the audit period. In …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… also determined that the board did not properly plan for the funding of and spending from reserves. In addition, … funds from reserves without adequate public notice; for example, transfers to reserves totaling $593,941 and … city appears to have budgeted sufficiently for termination salary payments for the 2020-21 fiscal year, auditors caution …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsDiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… to Localities spending, while large reductions in funding for State Operations are also planned. School children and … fiscal crisis that could dramatically change our landscape for years to come. As reports by my office have repeatedly … avoid undesirable actions including spending cuts, revenue increases or deficit financing. Full Report Report on the SFY …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookSelected Performance Measures
… 1, 2015 and August 22, 2018. About the Program The MTA is a public benefit corporation chartered by the New York … are herein collectively referred to as Agencies.) The MTA is required under the Public Authorities Law to report … and other areas of the MTA website. In addition, the MTA is required by the Federal Transit Administration (FTA) to …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresDue Diligence for Companies Holding Abandoned Funds
… See the additional notification requirements section for more information. How to meet due diligence requirements … that date in the notice to give the owner a deadline for contacting you. Exemptions to this requirement You don’t have a valid address for the property owner. For example, you have records showing …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsDiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… N.Y. company that serves as a supportive housing provider for New Yorkers with mental illness. The audit released today … nearly $7.8 million in expenses to provide 708 beds for program clients in Albany, Dutchess, Orange, Otsego, … way to ensure service providers are only receiving payment for appropriate expenses or if program goals are being met. …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerIX.3.A Establish & Maintain Federal Grants in SFS for Non-Onboarding Agencies - Pre-Award Spending Projects – IX. Federal Grants
… also provide an expected timeline for receipt of the new award. Upon creation of the project, agencies can create … GAD is received. The agency should email FederalGrants@osc.ny.gov to inform them that a contract has been created for an … are available in SFS for agency pre award monitoring: NY_PC_QRY_PREAWD_PRJ_ACTIVITY Contact your agency's ASA to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix3a-establish-maintain-federal-grants-sfs-non-onboarding-agencies-pre-award-spending-projectsRecord of Activities (ROA) – Reporting Elected and Appointed Officials
… accruals and confirms that full hours were worked. But, for those who don’t, determining the number of days they’ve … and appointed officials to this schedule of due dates for the ROA if they need help figuring out what to do and … the period of his or her ROA by the amount of time used for vacations, illness, holidays or other reasons during the …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaOpinion 88-37
… This opinion represents the views of the Office of the State Comptroller at the time it was … by the issuance of capital notes only when the vehicle is purchased to replace a similar vehicle which was in … 11.00(a). A five-year period of probable usefulness is established by subdivision (29) of section 11.00 for motor …
https://www.osc.ny.gov/legal-opinions/opinion-88-37State Comptroller DiNapoli Releases Municipal & School Audits
… controls, maintain complete and accurate inventory records for IT equipment or develop an IT contingency plan. Auditors … to ensure that all collections were accurately accounted for and to promptly identify discrepancies or review deleted … the village may spend, as the village did not provide salary schedules and most of the expenditures have not been …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Environmental Facilities Corporation Faces Significant Funding Backlog for Essential Water Infrastructure Projects
… significant. The state should build on its efforts to help communities access funding to ensure the success of these … contaminants, climate change, bioterrorism, disadvantaged communities, and replacement of lead water service lines. … is publicly available to track project spending and the communities that have benefitted. In addition to providing a …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-environmental-facilities-corporation-faces-significant-funding-backlog-essential-waterOpinion 89-48
… that bear on the issues discussed in the opinion. COUNTY CLERK -- Powers and Duties (custody of bonds to … the county clerk. November 16, 1989 Rosemarie A. Corbett, Deputy County Clerk County of Saratoga … Concerning i where …
https://www.osc.ny.gov/legal-opinions/opinion-89-48