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Local Government – 2022 Financial Condition Report
… tax cap calculation involves a multi-step formula. The law also includes provisions for a local government to …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentTown of Butternuts – Disbursements (2021M-62)
… the disbursement process and exceeded its authority under New York State Town Law (Town Law) by authorizing insurance … by allowing a third-party vendor direct access to the Town’s bank account that, at times, had more than $500,000 on …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Opinion 90-46
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY CLERK -- Fees (refund by State of … paid to the State within the previous three years. This is in reply to your inquiry of July 10, 1990 concerning a refund … 1989. Section 8 of the State Finance Law provides, in part: The Comptroller shall: * * * 15. Except where …
https://www.osc.ny.gov/legal-opinions/opinion-90-46City of Yonkers – Budget Review (B23-6-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, 2014. …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5Management of Invasive Species
… are commonly spread via fishing and boating activities. Boat stewards are volunteers or paid members of the community … AIS preventive measures, including public education (e.g., boat steward education/inspection program; warning signage at public boat launches) and is responsible for implementing and …
https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-speciesOpinion 94-4
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (manner of execution of … Duties (requiring original signatures on vouchers) TOWN LAW, §118(1); GENERAL CONSTRUCTION LAW, §46: The statement of … against a town may be paid unless an itemized voucher in the form prescribed by the town board, or by the town …
https://www.osc.ny.gov/legal-opinions/opinion-94-4VI.2.B Policies/Laws – VI. Budgets
… Appropriation (KK_APPROP) and Segregation (KK_SEG) and Project Parent (KK_PRJP) and Project Child (KK_PRJC). By using the generate parent … or any of its funds, or any of the funds under its management, except in pursuance of an appropriation by law; …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsOpinion 91-49
… provisions governing the disposition of unneeded county real property. Subdivision 5 of section 215 provides for a … of the county legislative body to sell and convey unneeded real property. Subdivision 6 provides that unneeded county real property may be sold or leased only to the highest …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Opinion 89-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … LAW, §§174(2), 176(2-a): A fire district may change the office of fire district treasurer from an elective to an appointive office pursuant to the procedures set forth in Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-43State Agencies Bulletin No. 1527
… agencies with the steps required to calculate breaks in service for TIAA members (Plan Type 7Z) that appear on the … TIAA members’ employee and employer contributions from being transferred to TIAA timely when the suspense period has … in service” provision of Section 392(4) of the Education Law, and therefore cannot be included toward the completion …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1527-calculating-correct-projected-366-day-completion-date-andor-projected-7Opinion 92-22
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts … of owners of property located outside municipality in assessment review proceedings) PUBLIC OFFICERS AND … in assessment review proceedings) GENERAL MUNICIPAL LAW, §§800(2), 805-a(1)(c), (d): The comptroller of a village …
https://www.osc.ny.gov/legal-opinions/opinion-92-22The Decline in Affordable Housing in New York City - April 2009
In recent years, the number of affordable rental apartments in New York City has declined.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2010.pdfState Agencies Bulletin No. 1775
… OSC Actions State Payroll will provide NYSLRS with job, biographical, and payment data for all NYSLRS Reportable … . Employees may also be directed to the NYSLRS Call Center at 1-866-805-0990 or 518-474-7736. … The purpose of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1775-required-updates-regarding-employees-government-issued-social-securityNew York State Common Retirement Fund
… New York State Common Retirement Fund The New York State Common Retirement Fund is one of the largest …
https://www.osc.ny.gov/common-retirement-fundState Comptroller DiNapoli Releases Municipal Audits
… St. Armand , Sullivan County and the Town of Tonawanda . "In today's fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Champlain Joint … with the Office of the State Comptroller, as required by law. Franklinville Joint Fire District – Claims Processing …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Enhanced Medicaid Payments to … overseeing this funding. An amendment to the Public Health Law provided for $500 million in additional Medicaid funding, from 2006 through 2011, to …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followOpinion 2000-6
… from voluntarily using the monies to purchase equipment or pay other ordinary operating expenses of the fire department. …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6State Comptroller DiNapoli Releases Municipal & School Audits
… The former clerk-treasurer did not make cash deposits in a timely manner or properly record her leave usage. In … The release of this report was held due to the findings being referred to outside law enforcement for review. Broome-Delaware-Tioga Board of …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 90-53
… of those functions which are purely ministerial in nature (1986 Opns St Comp No. 86-75, p 119; cf . 1985 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-90-53State Agencies Bulletin No. 2179
… Lump Sum Payment in one of the above check dates. Retirement and Deduction Information: The Non-Pensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2179-expanded-eligibility-criteria-regarding-combined-service-civil-service