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Opinion 92-56
… opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (payment of flat monthly allowance for use of private … -- "Terms and conditions of employment" (as including payment of monthly allowance for use of automobile on official business) LAWS OF 1972, CHAPTER 791; TOWN LAW, §§27, 116: A town whose town board is authorized by …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Administration of Self-Insured Workers’ Compensation Plans
… Objective To determine whether the Metropolitan Transportation Authority’s (MTA) self-insured agencies administer their workers’ … New York City Transit (excluding Staten Island Railway), MTA Bus Company, and Triborough Bridge and Tunnel Authority. …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansOpinion 89-33
… opinion. CLAIMS -- Audit (necessity to pre-audit claims for compensation of village officers and employees) VILLAGE … compensation of appointive village officers and employees for services may be paid without prior audit by the board of … such prior audit. You ask whether budgeted compensation for appointive village officers and employees may be paid …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 96-9
… interpret local contracts when rendering opinions to local government officials. Consistent with this policy, we believe …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Cost-Saving Ideas: Reviewing Your Revenue Collection Process
… into its bank account more quickly. Start by evaluating the costs and benefits of various revenue collection alternatives, using measures such as: How long does it take to process a tax or fee payment? How … confirmation page as a receipt. Enroll in the Electronic Value Transfer Program To the extent permitted by law, your …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processTown of Ripley – Town Clerk Collections (2024M-139)
… totaling approximately $882,000 within 24 hours as required by New York State Town Law (Town Law) Section 35. … tax collections totaling approximately $560,000 daily as required and record timely in the cash receipts journal 248 … did not conduct an annual audit of the Clerk’s records as required. Recommendations The audit report includes 11 …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139VII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… must forward all checks, money orders, etc. and a printout of the SFS Regular Deposit screen, showing Business Unit, … obtain preapproval by e-mailing Treasury-Accounting@tax.ny.gov with the amount of the cash deposit and a justification as to why there is no …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsState Contract and Payment Actions in April
… contracts and payments is available at www.openbooknewyork.com . Major Contracts Approved Office of Court Administration … for the Municipal Waste Reduction & Recycling Program. Gaming Commission $7 million to 26 local governments from … Tioga Downs, Rivers, Montreign, and Del Lago casinos for gaming revenue distributions. $1.7 million to seven local …
https://www.osc.ny.gov/press/releases/2018/05/state-contract-and-payment-actions-aprilState Contract and Payment Actions in September
… contracts and payments is available at www.openbooknewyork.com Major Contracts Approved Department of Agriculture and … search and rescue and protecting critical infrastructure. Gaming Commission $15.2 million for tribal compact payments …
https://www.osc.ny.gov/press/releases/2019/10/state-contract-and-payment-actions-septemberState Contract and Payment Actions in July and August
… Manufacturing Competitiveness (BNIAMC) in Erie County. Gaming Commission $10.8 million to 26 localities for gaming revenue distributions for the del Lago Resort and Casino, Rivers Casino and Resort, Tioga Downs Casino, and Resorts World …
https://www.osc.ny.gov/press/releases/2024/09/state-contract-and-payment-actions-july-and-augustTown of Brownville Joint Fire District - Board Oversight (2018M-207)
Determine whether the Board provided adequate oversight of District financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Opinion 89-3
… under these circumstances, the political subdivision, without competitive bidding, may enter into a 60-month … it is our opinion that a political subdivision may not, without competitive bidding, enter into an installment … under these circumstances the political subdivision without competitive bidding may enter into a 60month …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Opinion 89-45
… where possible, payment should be made pursuant to the payroll method to permit more efficient accounting for the …
https://www.osc.ny.gov/legal-opinions/opinion-89-45Opinion 91-30
… under State or county contract) GENERAL MUNICIPAL LAW, §800(2): A town board member who is employed as a sales … contract vendor "shall accept sole responsibility for any payment due the vendor" and that "[a]ll purchases shall be … subdivision shall accept sole responsibility for any payment due the vendor. Based on these provisions, it is …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Opinion 90-46
… retained by the county and not transmitted to the State for the period November, 1987 through November, 1989. Section … The Comptroller shall: * * * 15. Except where provisions for refund are otherwise specifically provided in any other … * * * Such refund shall be paid from moneys appropriated for such purpose or from revenues in the custody of said …
https://www.osc.ny.gov/legal-opinions/opinion-90-46State Contract and Payment Actions in October
… and payments is available at www.openbooknewyork.com . Major Contracts Approved Office of Alcoholism & … of Saab Defense and Security USA to Onondaga County. Gaming Commission $1.9 million for tribal compact payments to …
https://www.osc.ny.gov/press/releases/2018/12/state-contract-and-payment-actions-octoberState Contract and Payment Actions in June
… to Arnold & Porter Kaye Scholer LLP for legal services. Gaming Commission $16.4 million to the City of Salamanca and … County for tribal-state compact payments. $3.1 million for gaming revenue distributions from the Tioga Downs, Rivers, …
https://www.osc.ny.gov/press/releases/2022/07/state-contract-and-payment-actions-juneCompliance With Payment Card Industry Standards (Follow-Up)
… included in our initial audit report, Compliance With Payment Card Industry Standards ( 2015-S-65 ). Background Our … of New York (SUNY) schools are in compliance with Payment Card Industry (PCI) standards and whether SUNY System …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/compliance-payment-card-industry-standards-followGreen Island Union Free School District - Separation Payments (2019M-55)
… provided an advance of $15,000 of separation pay to the former Business Manager. Key Recommendations Provide … of separation payments. Discuss the separation overpayment to the former Business Manager with the District’s legal counsel and take appropriate action to recover funds. Discontinue paying separation payments …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Madrid-Waddington Central School District - Claims Audit Process (2019M-1)
… $251,601 for health insurance and Medicare reimbursement. In addition, two claims totaling $17,848 were improperly paid …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1