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Opinion 91-41
… by State statute (see, e.g., McCabe v Voohris , 243 NY 401; 1990 Opns St Comp, No. 90-64, p 145; 1988 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Opinion 88-58
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds … Since the town anticipates that the cost of construction in this instance will be less than $100,000, no referendum …
https://www.osc.ny.gov/legal-opinions/opinion-88-58State Agencies Bulletin No. 1803
… of New York City (NYC) (effective December 31, 2018), $13.00 for State employees whose job location is within the … 01/30/2020 Institution 21 Extra Lag 01/09/2020 02/13/2020 Eligibility Criteria Employees with a Pay Basis Code … new location. Questions Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. … The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1803-december-2019-minimum-wage-increase-hourly-employeesDiNapoli: Two Capital Region Residents Indicted for $1 Million Medicaid Transportation Fraud Scheme
… in a significant decrease in funding that fueled large scale substance abuse and quality of life issues in our …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-two-capital-region-residents-indicted-1-million-medicaid-transportation-fraud-schemeTown of Sherburne – Budgeting (2025M-3)
… our audit period to November 12, 2024 to analyze the 2025 adopted budget. Understanding the Program A realistic …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Reporting Unclaimed Funds to New York State
… securities to the New York State Comptroller’s Office of Unclaimed Funds. Entities required to report and remit unclaimed funds include, for example, banks, insurance …
https://www.osc.ny.gov/unclaimed-funds/reportersQualified Personal Service Contracts (QPSC) Listing
… April 1, 2025 – March 31, 2026 On June 4, 2008, Governor Paterson … reasonably anticipate it will incur costs for the personal service component of $1 million or more over any twelve-month … contracts that meet the criteria described above for the 2025-26 State Fiscal Year: There are currently no contracts …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingOpinion 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 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-94-4Opinion 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-90-46Opinion 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-90-53Opinion 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-2000-6Fort Plain Central School District - Claims Audit Process (2018M-50)
… Achievements Due to the District’s well designed system of internal controls over claims processing, we performed … were being followed consistently. We reviewed 79 of the 4,439 claims totaling $122,475 and found that control … a timely manner. There were no recommendations as a result of this audit. … Fort Plain Central School District Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50IX.7.D Cost Allocation – IX. Federal Grants
… The implementation of project cost allocations based on payroll data helps facilitate an equitable, and timelier, allocation of payroll costs … to such cost objective in accordance with relative benefits received. Agencies should be aware that this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7d-cost-allocationOpinion 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-92-22DiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure
… family shelters every five years. OTDA does not track the number of uncertified shelters, which can include hotel and … the State. The full audit can be found at www.osc.state.ny.us/audits/allaudits/093016/15s23.pdf … A state agencys …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failureVI.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 2000-14
… government employers hold down increases in the cost of pension benefits ( Incorporated Village of Lynbrook v PERB , … as opposed to the continuing open-ended obligation of a pension" (48 NY2d at 405, 423 NYS2d at 468; see also 1979 … monetary commitment is not a continuing, open-ended pension-like obligation, but instead would be limited to the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 89-4
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Banking Transactions … who is a director of a bank has a prohibited interest in the designation of the bank as a town depository unless the exception in General Municipal Law, §802(1)(a) applies. The exception …
https://www.osc.ny.gov/legal-opinions/opinion-89-4DiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… its expectations for its surplus in fiscal year (FY) 2025 to $2.34 billion, largely as a result of stronger tax … Grants. Since budget adoption, the city has updated its FY 2025 projections to include $1.4 billion in higher revenues, … items creates risks to the city’s financial plan. In FY 2025, the city added $3.7 billion to address fiscal needs …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emerge