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Opinion 95-1
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … advances, loans, grants, subsidies, contributions and any other form of financial assistance to" the agency, for …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Opinion 89-13
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … another municipality of this State at an auction pursuant to the exception contained in General Municipal Law, §103(6). However, this exception does not apply to purchases from private sources. You ask whether …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Opinion 89-4
… securities pledged as collateral to be held by a third party custodian. (2) A town may sell obligations to a bank of … to secure town deposits and investments held by a third party custodian. The first bank is willing to comply with … town has adopted a policy of requiring an unrelated third party to hold securities pledged to secure the town's …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Opinion 89-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … WORDS AND PHRASES -- "Compensation" (for purposes of County Law, §200) NY STATE CONSTITUTION, ARTICLE I, §11; …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 96-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Fire Protection (cooperation agreement for recruitment of volunteer firefighters) -- Municipal Funds (manner of …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Opinion 94-24
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … to Town Law, §220 would be required for the expenditure of any current year tax revenues on the construction. You ask … to Town Law, §220 would be required for the expenditure of any current year tax revenues on the construction (see Local …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Opinion 94-28
… the district or extension must reimburse the general fund. You state that the county board of supervisors has authorized … with planning a possible future capital improvement. You ask whether the cost of the study is charged against the …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 89-61
… of village justice does not exist, the town justice court for the town in which the village is located has jurisdiction … a general rule, all moneys raised by real property taxes for town purposes must be raised by taxes levied on the whole … Legislature by statute requires or permits moneys raised for any given expenditure to be raised from taxes levied only …
https://www.osc.ny.gov/legal-opinions/opinion-89-61State Agencies Bulletin No. P-873
Revision to Bulletin P-871 Instructions for Payment of 1995 Uniform and Tool Allowances for Management/Confidential Employees and Employees Represented by CSEA
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-873.pdfTown of Springfield – Credit Card Purchases (2020M-138)
Determine whether the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/springfield-2020-138.pdfTown of Danby – Claims Processing and Procurement (2022M-127)
Determine whether the Town of Danby (Town) Board (Board) sought competition when procuring goods and services and audited claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/danby-town-2022-127.pdfDownsville Central School District – Claims Auditing (2022M-134)
Determine whether the Downsville Central School District (District) Board of Education (Board) and District officials ensured claims were properly audited before payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/downsville-central-school-district-2022-134.pdfState Agencies Bulletin No. 2123
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … provides for payment of performance advances on April 1 to eligible PEF employees. Employees in Teaching and Research … schedules approved by the SUNY Board of Trustees pursuant to Education Law Section 355-a (13). Effective Date(s): The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2123-april-2023-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 2223
… the payment effective date based on the 04/01/2023 Salary Schedule (currently in effect) are eligible for the April … Rate for the employee’s grade on the 04/01/2023 Salary Schedule. Increment Code Missing – if the increment code on … Rate for the employee’s grade on the 04/01/2023 Salary Schedule. Sal At or Above Job Rate – if the increment code on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2223-april-2024-public-employees-federation-pef-performance-advancesState Comptroller DiNapoli Releases Municipal & School Audits
… – Budget Review (Rockland County) Auditors identified a number of issues with revenues and expenditures. They found …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsCost-Saving Ideas: Legal Requirements
… Municipal Law (GML) Section 10 requires the designation of one or more "banks" or "trust companies" for deposit of public funds and for the securing of public deposits. Section 11 allows for certain temporary …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsState Agencies Bulletin No. 1167
… Purpose To ensure use of the revised Direct Deposit Form for NYS employees and advise current participants in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1167-revised-personal-privacy-protection-law-notification-direct-depositOpinion 93-16
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … firefighter to take time off to respond to fire alarms does not alter the periods when, in fact, the volunteer is … a firefighter to take time off to respond to fire alarms does not affect the time during which the individual is …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 94-6
… direct or indirect in any contract or proposed contract for materials or services to be furnished or used in … (cf. General Municipal Law, §800[3], defining "interest" for purposes of General Municipal Law, article 18) or a …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 88-12
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … "joint service" is defined to mean the joint provision of any municipal facility, service, activity, project or undertaking, or the joint performance or exercise of any function or power which each municipality has the power …
https://www.osc.ny.gov/legal-opinions/opinion-88-12