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Opinion 92-14
… lien or to secure an order continuing the lien within one year from the time of filing the notice of lien. The question … within the time prescribed by law (generally, within one year from the filing of the notice of the lien) or to secure … lien or to secure an order continuing the lien within one year from the time of filing the notice of lien. In order to …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Opinion 92-32
Concerning the propriety of the use of surplus town funds to purchase an historical railroad depot located within the town
https://www.osc.ny.gov/legal-opinions/opinion-92-32XI-A.3 Purchase Orders – XI-A. Purchasing
… vendor invoices, receiving information, vouchers and payments). To facilitate this, agencies must include adequate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersComptroller DiNapoli And A.G Schneiderman Announce Guilty Pleas By Former Met Council Directors For Stealing $9M In Kickback Scheme
… $9 million from the taxpayer-funded nonprofit organization in a 20-year grand larceny and kickback scheme. Cohen admitted illegally receiving approximately $650,000 in cash kickbacks and payments for personal expenses. … Liam Arbetman of the Charities Bureau. This case is being prosecuted by Gary T. Fishman, Chief of the Criminal …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-pleas-former-met-council-directors-stealingFallsburg Central School District - Fund Balance Management (2020M-12)
… Board and District officials effectively managed general fund balance. Key Findings The Board overestimated … 2018-19, resulting in over $5 million in appropriated fund balance not being used to finance operations. After …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Village of Belle Terre – Audit of Claims (2013M-87)
… Purpose of Audit The purpose of our audit was to determine whether … Background The Village of Belle Terre is located in the Town of Brookhaven in Suffolk County. The Village is governed by a …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… Ravena-Coeymans-Selkirk Central School District is located in the Towns of Coeymans, Bethlehem and New Scotland in Albany County and New Baltimore in Greene County. The … the review and certification prior to the employees being paid. Key Recommendation The Superintendent should …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Opinion 2004-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of the Insurance Law, unless a special law enacted by the State Legislature provides otherwise. 1 In general, these …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Housing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
… Trust Fund Corporation (HTFC), which is responsible for community development through the construction, … HTFC, the Office of Community Renewal (OCR) is responsible for administering the Residential Emergency Services to Offer … of the RESTORE program requirements, are responsible for administering the program locally. LPAs’ applications are …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsOpinion 88-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … Transactions (village board member and school district attorney as comptroller of incorporated insurance company) … employee, individually or as a member of a board, has the power or duty to: (a) negotiate, prepare, authorize or …
https://www.osc.ny.gov/legal-opinions/opinion-88-15State Agencies Bulletin No. 1193
… Plan check box in Box 13 be checked for all employees who are either: Covered* by an employer provided retirement plan … plan, any individual that is eligible to join the plan is considered covered by the plan even if the individual elects … the Retirement Plan check box in Box 13 to determine what amount, if any, the employee is eligible to take as an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1193-retirement-plan-check-box-form-w-2State Agencies Bulletin No. 1278
… Purpose To explain why the Retirement Plan check box in Box 13 of Form W-2, must be checked for most employees and … for Form W-2 require that the Retirement Plan check box in Box 13 be checked for all employees who are either: … Arrangement as a result of the Retirement Plan check box being checked. As explained in Publication 590, employees can …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1278-retirement-plan-check-box-form-w-2State Agencies Bulletin No. 1347
… plan, any individual that is eligible to join the plan is considered covered by the plan even if the individual elects … membership. Therefore, most State of New York employees are considered covered and will have the Retirement Plan … the Retirement Plan check box in Box 13 to determine what amount, if any, the employee is eligible to take as an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1347-retirement-plan-check-box-form-w-2-wage-and-tax-statement-calendar-yearOpinion 88-72
… or statutory amendments that bear on the issues discussed in the opinion. SEWER DISTRICTS -- Establishment (of town district within county district) COUNTY LAW, §250; TOWN LAW, §§190, 209: The establishment of a … a town sewer district within the county district. This is in reply to your inquiry regarding the formation of a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Tompkins County – Solid Waste (2014M-336)
… of our audit was to determine if performance measures were being used within the Solid Waste Management Department for … July 7, 2014. Background Tompkins County is located in the Southern Tier and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336Southern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
… Commission was established by an intermunicipal agreement in 1974 to provide high-quality water to the approximately … Board of Commissioners, with each member municipality being entitled to two seats. Key Finding Commission officials …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operationsState Agencies Bulletin No. 333
… hourly, and per diem employees (paid as hourly or fee) in Executive Branch agencies who are designated … at full pay pursuant to Section 242 of the State Military Law; and Subsequently perform military duty in 2002 that is … is applicable, to report the earnings for the dates being charged to leave credits. If applicable, report an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/333-training-leave-reduced-pay-military-leave-unrelated-events-september-11Upstate Transportation Authorities Suffer Revenue Plunge
… The COVID-19 pandemic created unprecedented challenges for the State’s regional transportation authorities by … are highly reliant on subsidies. State subsidies account for more than 50 percent of total revenues at CNYRTA and … subsidy from sales tax receipts collected by Erie County. For each authority, Figure 3 shows the percentage of revenue …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued. City … New York (CUNY): Time and Attendance Practices for Public Safety Staff (Follow-Up) (2018-F-29) An initial report, … Transportation Authority (MTA): Homeless Outreach Program at the Long Island Rail Road (LIRR) (2018-S-35) The LIRR …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsOpinion 91-18
… ; Baum v Town Board of Town of Sand Lake , 98 AD2d 918, 470 NYS2d 912). Article 18 of the General Municipal Law (§800 …
https://www.osc.ny.gov/legal-opinions/opinion-91-18