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Opinion 96-5
… FEES -- Court Fees (exemption from when counsel to Motor Vehicle Accident Indemnification Corporation represents … §8022; INSURANCE LAW, §5225: Where the counsel to the Motor Vehicle Accident Indemnification Corporation (MVAIC) … see also People v Brooklyn Garden Apartments , Inc. , 283 NY 373, 381 [1940]). We have construed the word to mean fees …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 91-16
… or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Fees (not based on … because of the specific reference to the CPLR in RPTL, §1014, it is not entirely clear whether Public Officers Law, §70-a or CPLR §8007 applies in the case of notices published pursuant to section 1014. We …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 94-17
… [2]; see also General Municipal Law, §120-aa; Second Class Cities Law, §79). Although we are aware of no State … such amounts remaining unpaid on the date taxes are levied against the real property for which or in connection with …
https://www.osc.ny.gov/legal-opinions/opinion-94-17State Agencies Bulletin No. 1906
… Change Process for Line Item Realignment (LNR); do not use a Position Move (MOV) via a TPM Short Form Request. Once … process in PayServ. Access the Add/Update Position Info page using the following path: Main Menu > … > Maintain Positions/Budgets > Add/Update Position Info. Insert a row on the Add/Update Position Info page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1906-reporting-line-number-and-budget-year-changes-fiscal-year-2021-2022XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… Obligations ASSET RETIREMENT OBLIGATION DEFINITION An asset retirement obligation (ARO) is a legally enforceable liability associated with the … X-ray machines Certain laboratory equipment This is not an exhaustive list. Agencies should consider the possibility …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsEffectiveness of the Information Technology Transformation (Follow-Up)
… that the resulting ITS clusters operate efficiently and whether the Transformation has been successful in … of four major technology initiatives: Email Consolidation and Integration, Data Center Modernization, Digital Network Consolidation, and Enterprise Identification and Access Management. The …
https://www.osc.ny.gov/state-agencies/audits/2017/12/13/effectiveness-information-technology-transformation-followUnified Court System Bulletin No. UCS-103
… Purpose To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar … 2006 OSC Actions OSC will automatically apply the Prepaid Legal Service benefit for the calendar year 2006. Listed … below are the union, bargaining unit, value of the Prepaid Legal Service Benefit and the Earnings Code. Union BU Value …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-103-prepaid-legal-service-benefit-unified-court-system-ucsDiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… to be paid in the coming days. The average state tax refund from the state is $840. “Fighting refund fraud is an ongoing battle as people find new ways to … Yorkers by filing for refunds they are not entitled to. My office is stopping those suspicious refunds and ensuring …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided proper oversight of … credit card policy authorizes issuing credit cards to certain District officials. The policy states that each credit card purchase is limited to $2,500 and must be documented by submitting a receipt …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… A Buffalo City School District technician pleaded guilty … today in Erie County Court after admitting he worked for a second school district at the same time before his scam was … to an agreement with Erie County District Attorney Frank A. Sedita, III. He is due back in Erie County Court for …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyLetchworth Central School District – Financial Management (2013M-332)
… Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw and Wethersfield in Wyoming County. The District is governed … operating surpluses to fund eight general fund reserves and one debt reserve that, as of June 30, 2013, totaled $10.5 million and $1.4 million, respectively. Five of these reserves are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Red Hook Central School District – Financial Management (2016M-105)
… in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as Clermont and Livingston in Columbia County. The District, which operates four schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Village of Walton – Bio-Digester Capital Plan (2016M-378)
… was to determine if Village officials adequately planned for the wastewater treatment facility’s bio-digester capital project for the period June 1, 2015 through August 16, 2016. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Local Sales Tax Collections Increased by 3% in July Compared to Last Year
… collections in New York state grew by 3% in July compared to the same month in 2022, according to an analysis released today by State Comptroller Thomas P. … totaled $1.82 billion, up $53.3 million compared to the same time last year. “Local sales tax growth in July …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-year2022 Women’s History Month Celebration
… In honor of Womens History Month State Comptroller Thomas P DiNapoli pays …
https://www.osc.ny.gov/events/2022-womens-history-monthState Agencies Bulletin No. 1789
… OSC will automatically increase the biweekly deduction for Dues (Code 201) based on the annual salary amounts as … above exclude additional salary factors. Dues amounts for employees who receive an increase to base salary, … date after January 1, 2020 will remain at the same amount for calendar year 2020. Dues amounts for part-time, annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1789-civil-service-employees-association-csea-local-1000-dues-increaseBolton Central School District – Financial Condition (2013M-58)
… funds each year, for a total exceeding $2.1 million over a three-year period to help finance the ensuing year’s … that unexpended surplus fund amounts are within statutory limits. Develop a multiyear plan that addresses the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Town of Cortlandville – Fuel Purchases (2012M-171)
… that the Town paid the lowest price compared to available State and County contract prices. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Village of Lyons Falls – Financial Management (2013M-393)
… 31, 2013. Background The Village of Lyons Falls is located in Lewis County and is governed by four Trustees and a Mayor, … $352,000. Key Findings The unexpended surplus funds in the Village’s general fund increased nearly $200,000 (45 … As a result, the general fund’s unexpended surplus funds in 2012-13 reached 182 percent of next year’s appropriations. …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Town of Milford – Financial Condition (2013M-355)
… multiyear financial and capital plan, nor did it have any other mechanism in place to adequately address …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355