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Opinion 2005-8
… A city may not set fees for the provision of emergency medical transport services in an amount designed to generate … a city may set fees for the provision of “emergency medical transport” services by a paid city fire department, … among other local governments, to provide emergency medical service, general ambulance service or a combination …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Opinion 89-65
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … statute commits a decision to a local legislative body but is silent as to the mode of its exercise, the decision may be … §15.06). Since section 20(2)(a) is silent as to how the town board may act to employ outside counsel, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Audits
… good. We provide two versions of our audits: a concise summary called the Taxpayers’ Guides to Audits; and the …
https://www.osc.ny.gov/state-agencies/auditsOther Bulletin No. 45
… fiscal year 2018-2019. The Division of the Budget Bulletin D-1137 provides guidelines regarding the implementation of … eligible to receive payment upon their return to the payroll. Control-D Report Available Prior to Processing The … ID, then by employee name in alphabetical order. NHRP709 – Mass Salary Increase Exception Report This report is a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-45-april-2018-suny-construction-fund-scf-management-andOther Bulletin No. 51
… Query LQ_049_ARCHIVED_EE_PAYSTUB to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-51-april-2019-suny-construction-fund-scf-management-andFinancial Outlook for the Metropolitan Transportation Authority
One year ago, the Metropolitan Transportation Authority’s (MTA) finances were in the best condition in years with all five years of its financial plan balanced as a result of new revenues approved by the State fiscal year 2023-24 enacted budget.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2025.pdfBirch Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… $16,796 in rent expenses, $9,599 in staff reimbursements, $5,487 in legal expenses, and $3,000 in utility expenses; …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/birch-family-services-inc-compliance-reimbursable-cost-manualUnified Court System Bulletin No. UCS-165
… appointed during the claims period but after the allowance is paid may submit claims for reimbursement for up to $10,000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-165-2011-judicial-supplemental-support-allowanceUnified Court System Bulletin No. UCS-157
… appointed during the claims period but after the allowance is paid may submit claims for reimbursement for up to $10,000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-157-2010-judicial-supplemental-support-allowanceDiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… Binghamton (89.1 percent), Gloversville (87.9 percent), Little Falls (83.8 percent), Niagara Falls (82.4 percent) and …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … The justices correctly reported financial activities to the Justice Court Fund on a monthly basis. However, they … not adequately monitor adopted budgets and allowed them to be over-expended each year. Auditors also found that …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0Frequently Asked Questions – Understanding Your Responsibilities: Elected & Appointed Officials
… record of activities (ROA) before. Was I supposed to? When do I have to submit my ROA to the clerk of the governing board? What should I do if I take a two-week vacation during the … electoral fundraisers, but what about for other events like testimonial dinners or fundraising events for …
https://www.osc.ny.gov/retirement/members/ea-officials/frequently-asked-questionsTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… statute states that FFI tax proceeds should be distributed to fire departments and companies for the use and benefits of … be distributed between the fire companies in proportion to the active membership of each company. Proper distribution … the chief financial officer and is responsible for the day-to-day financial operations, including the allocation and …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112State Agencies Bulletin No. 1942
… calculated retroactive pay) Retroactive Pay Earnings Code Check Date (tentative check date the retroactive pay will be paid) Agencies should … Retropay Sequence Number paid in the employee’s applicable check. The query displays the following fields: Name Emplid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1942-new-locked-queries-review-retroactive-payments-employees-paycheckExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… 3.8 billion trips across its subway, bus, and commuter railroad services. The pandemic led to a dramatic drop in … supported a relatively high farebox operating ratio – the amount that fares cover operating expenses, excluding … buses but for the Long Island Rail Road and Metro-North Railroad as well, is a challenge that will dictate the …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaSUNY Bulletin No. SU-360.1
… implemented the 2022-2026 Agreement between the State of New York and UUP, employees in the UUP bargaining unit listed … Lump Sum Payment Effective Date and Payment End Date: New Earnings Code Description B10 NPLumpSumOvertimeHRY$1500 … Balance from the prior row should be carried up to the new row. Note: Overtime monies may also need to be recouped. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3601-professional-services-negotiating-unit-psnu-employeesSUNY Bulletin No. SU-360
… implemented the 2022-2026 Agreement between the State of New York and UUP, employees in the UUP bargaining unit listed … Lump Sum Payment Effective Date and Payment End Date: New Earnings Code Description B10 NPLumpSumOvertimeHRY$1500 … Balance from the prior row should be carried up to the new row. Note: Overtime monies may also need to be recouped. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-360-professional-services-negotiating-unit-psnu-employeesA Review of Capital Needs at the Metropolitan Transportation Authority
OSC’s inflated estimate of the MTA’s capital repair needs, based on the MTA’s 2013 TYNA, suggests $69 billion was needed over the 10-year period covering two capital programs from 2015 through 2024.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-18-2024.pdfInterdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual
… costs reported by the Interdisciplinary Center for Child Development (ICCD) on its Consolidated Fiscal Reports (CFRs) … Audits/Reports of Interest Lifeline Center for Child Development, Inc.: Compliance With the Reimbursable Cost … costs reported by the Interdisciplinary Center for Child Development on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manualCapital Program Revenue and Expenses (Follow-Up)
… Lottery Terminal (VLT) revenues is to be directed to NYRA for capital expenses, operational support, and enhanced … 2017, and control of NYRA was returned to a private not-for-profit organization. For the period January 1, 2016 through June 30, 2017, NYRA …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/capital-program-revenue-and-expenses-follow