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Citywide Payment Services and Standards – Controls Over Payments
… states these reports do not need to match because they are only for internal use, information about the transactions and …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsOpinion 88-2
Whether a village may impose user fees for the collection of garbage
https://www.osc.ny.gov/legal-opinions/opinion-88-2Financial Oversight of the Advantage After School Program
… and incorrectly implies that random selection is the only valid sampling method. OCFS also states that the audit …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programXIX.4 Suballocations – XIX. Project Costing (PCIP)
… supporting agency(s). Once the Appropriations/Segregations sub-allocation is complete the owning agency will perform … a project, then there is no need for a new Project ID- the sub allocated work should be performed with the same Project … agencies they should be part of the project budget journal sub-allocating the funds. If the sub-allocated project work …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix4-suballocationsFinger Lakes Region Leads the Way Statewide in Agricultural Sales, Topping $2 Billion
… and an essential part of our food supply system. This is especially true in the Finger Lakes where sales of farm products topped $2.3 billion in 2022, … is a leading producer of other commodities including maple syrup; grains, oilseeds, dry beans and dry peas; sheep, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-finger-lakesOpinion 97-21
… Law was last amended by chapter 273 of the Laws of 1950, which became effective April 1, 1950. There is nothing in the language of section 263 or in … filing only those reports that were required on April 1, 1950, the date upon which the last amendment to section 263 …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Opinion 91-2
… -- Officers and Employees (authority of State Comptroller to request information for the purpose of determining … Comptroller may request officials of an OTB corporation to fill out a form listing certain outside employment and business … an examination of an offtrack betting corporation to obtain information about potential conflicts of interest …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 92-20
… which runs the fair. You ask whether a town may impose a license fee on concerts which take place during the running … the town. Pursuant to section 136, a town has the power to license, among other activities, "... the giving of … relative to a local government's authority to regulate or license occupations or businesses by local law). Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 99-7
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (in general) -- Recipients … (when fire district treasurer is proper recipient) INSURANCE LAW, §§9104, 9105: Assuming there is no special act … treasurer would be the proper recipient of foreign fire insurance tax moneys if the fire district fire department has …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Opinion 89-15
… owned by the village fire department) VILLAGE LAW, §4-412: A village may not purchase liability insurance, nor agree to … of a fire district to purchase liability insurance to cover fire company vehicles). In addition, we have previously … Vale Fire Company, Inc. , 141 AD2d 509, 529 NYS2d 132; Cook v City of Geneva , 127 Misc 2d 261, 485 NYS2d 497; Cuddy …
https://www.osc.ny.gov/legal-opinions/opinion-89-15State Agencies Bulletin No. 2329
… is to inform agencies of OSC’s automatic processing of the April 2025 LGS payment and provide instructions for payments not processed … University Construction Fund and CSEA Effective Dates: The April 2025 LGS Payment will be processed in separate … is to inform agencies of OSCs automatic processing of the April 2025 LGS payment and provide instructions for payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2329-april-2025-civil-service-employees-association-csea-public-employeesSUNY Bulletin No. SU-363
… is to provide instructions to agencies for processing the 2024 Discretionary $3000 SUNY M/C Non-Pensionable Lump Sum … on the first day of the payroll period following July 1, 2024, and the second half of the payment is to be paid on the … The Non-Pensionable Lump Sum Payment is effective on 04/30/2024, to be paid in the following paychecks: Payment Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-363-state-university-new-york-suny-managementconfidential-mcState Agencies Bulletin No. 2126.3
… at the time of the qualifying event, the employee is only eligible for Paid Parental Leave if they are eligible to … FEE or FRC Days: As determined above (Earnings Code FRC only) Amount: As determined above (Earnings Codes FEE and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21263-paid-parental-leave-fullState Agencies Bulletin No. 2126.2
… at the time of the qualifying event, the employee is only eligible for Paid Parental Leave if they are eligible to … FEE or FRC Days: As determined above (Earnings Code FRC only) Amount: As determined above (Earnings Codes FEE and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21262-paid-parental-leave-fullState Agencies Bulletin No. 2126.1
… at the time of the qualifying event, the employee is only eligible for Paid Parental Leave if they are eligible to … FEE or FRC Days: As determined above (Earnings Code FRC only) Amount: As determined above (Earnings Codes FEE and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21261-paid-parental-leave-fullState Agencies Bulletin No. 2126
… at the time of the qualifying event, the employee is only eligible for Paid Parental Leave if they are eligible to … FEE or FRC Days: As determined above (Earnings Code FRC only) Amount: As determined above (Earnings Codes FEE and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2126-paid-parental-leave-fullOpinion 89-13
… corporation. By its express terms, subdivision 6 applies only to purchases from the governmental entities listed …
https://www.osc.ny.gov/legal-opinions/opinion-89-132025 Year in Review
A look back at some of the initiatives and major accomplishments of the Office of the New York State Comptroller in 2025.
https://www.osc.ny.gov/files/reports/pdf/2025-year-in-review.pdf2022 Munis in Stess
FSMS - 2022 Munis in Stess
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2022/pdf/2022-munis-stressed.pdfSeeking Competition in Procurement
The Office of the State Comptroller's Legal Division will discuss legal requirements for competitive bidding, including statutory amendments to the General Municipal Law § 103 and various exceptions to the bidding requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/seeking-competition-in-procurement-062223.pdf