Search
Opinion 2002-10
… discussed in the opinion. CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic … property) HISTORIC PRESERVATION -- Privately-owned cemetery (authority of town to acquire by gift as historic … Powers and Duties (acceptance of gift of privately-owned cemetery deemed historical property) GENERAL MUNICIPAL LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0State Comptroller DiNapoli Releases Municipal & School Audits
… were proper and supported, and debt service payments were for legitimate Peconic Bay Community Preservation Fund … $33,280 or provide timely monthly reports to officials for eight of the 13 months in the audit period; or prepare … state aid if officials do not properly submit claims for reimbursement by June 30, 2024. District officials did not …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Smithville - Annual and Claims Auditing (2020M-41)
… Determine whether the Board annually audited the records of Town officers and audited claims before payment. Key Findings The Board did not annually audit the records of the Supervisor or Town Clerk. The Board did not perform a … Determine whether the Board annually audited the records of Town officers and audited claims before payment …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41DiNapoli: Former Durhamville Fire Department Treasurer Pleads Guilty to Stealing Over $92,000
… Fire Department, Kimberly Simchik, pleaded guilty to stealing over $92,000 from the fire department over a … she will pay restitution of just over $92,000 and faces 1 to 3 years in jail at sentencing. “Kimberly Simchik diverted fire department resources to bankroll her personal life, betraying the trust of the …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-durhamville-fire-department-treasurer-pleads-guilty-stealing-over-92000Opinion 2010-2
… opinion. PERSONAL PROPERTY -- Disposition of (procedures for selling unneeded vehicles by town water district) WATER … is not required to sell vehicles that are no longer needed for district purposes pursuant to a competitive bidding … 1 is required to sell vehicles that are no longer needed for district purposes pursuant to a competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2State Agencies Bulletin No. 981
… of Employee Relations, the following laws provide for the payment of Performance Advances to eligible Security … to Job Rate 004X 004X if the new salary is below 10 year Longevity Step 003X if the new salary is equal to 10 Year Longevity Step 005X 005X if the new salary is below 15 year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/981-april-2010-performance-advances-and-pre-shift-briefing-updates-employeesState Agencies Bulletin No. 1064
… of Employee Relations, the following laws provide for the payment of Performance Advances to eligible Security … to Job Rate 004X 004X if the new salary is below 10 year Longevity Step 003X if the new salary is equal to 10 Year Longevity Step Current Code Update to 005X 005X if the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1064-april-2011-performance-advances-and-pre-shift-briefing-updatesState Agencies Bulletin No. 1151
… Pay Period 1L Background Pursuant to the determination of the Governor’s Office of Employee Relations, the following … Request using the Action/Reason code of DTA/USP (Data Change/Unsatisfactory Performance) and enter Increment Code … Rate) using the Action/Reason code of PAY/PAV (Pay Rate Change/Performance Advance). Promotion Recalculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1151-april-2012-performance-advances-and-pre-shift-briefing-updatesOpinion 91-8
… of executing the district's bonds and issuing checks for the payment of principal and interest, and has no other … has the duty to execute the bonds, and to issue checks for the payment of principal and interest, but has no other … of the contract (see General Municipal Law, §800[3]). For this purpose, a "contract" includes any express or …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Opinion 88-24
… -- Interest in Contract (reimbursement to board member for expenses incurred in maintaining private pond) GENERAL … with the town where she and her husband are reimbursed for expenses incurred in maintaining a private pond on their … reimbursed costs include use of a tractor and compensation for the spouse's labor. This is in reply to your letter …
https://www.osc.ny.gov/legal-opinions/opinion-88-24Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … fiscal concerns with the Village’s general fund for the year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of Lake Luzerne – Procurement (Warren County) The board did not enforce the provisions of the town’s procurement policy, and as a … York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 1954
State Agencies Bulletin No 1954
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1954-2021-clothing-allowance-certain-agency-police-service-unit-apsuMonroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
Determine whether the Monroe County Airport Authority (Authority) Board (Board) provided adequate oversight over chargebacks for Monroe County (County) services and the procurement of professional services.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/monroe-co-airport-auth-2019-226.pdfOpinion 95-17
… DISTRICTS -- Property (transfer of property from a town to a district without consideration) PERSONAL PROPERTY -- Disposition of (authority of town to transfer property to a district without … consideration) TOWNS -- Powers and Duties (authority of town to transfer property to a district without …
https://www.osc.ny.gov/legal-opinions/opinion-95-17State Agencies Bulletin No. 1921
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the new … Association of New York State, Inc (PBA), provides for the change in the calculation of overtime for the Agency Police … Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingState Agencies Bulletin No. 1920
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1920-new-overtime-earnings-codes-overtime-eligible-employees-agency-policeState Agencies Bulletin No. 2209
… OSC’s automatic processing of the April 2024 Increases to Location Pay and Location Mid-Hudson Pay and provide instructions for payments … Employees Federation (PEF), provides for an increase in Location Pay for employees located Downstate who are … OSCs automatic processing of the April 2024 Increases to Location Pay and Location MidHudson Pay and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2209-april-2024-increase-location-pay-and-mid-hudson-location-pay-employeesOpinion 89-58
… authorized to provide same improvements or services) PARK DISTRICTS -- Establishment (authority to establish park district within an existing park district) TOWN LAW, §§81, 198, 202, 202-a, 220: A town … 12 or sections 81 or 220 of the Town Law may establish a park district within an existing larger park district and if …
https://www.osc.ny.gov/legal-opinions/opinion-89-58