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Opinion 93-20
… all sums of money received and collected by him to the credit of the supervisor in or with a bank or trust company … receiver must be deposited in designated bank(s) to the credit of the school district. After payment to the … to require a countersignature in order for the receiver to transfer moneys deposited to his or her credit ( cf . Town …
https://www.osc.ny.gov/legal-opinions/opinion-93-20State Agencies Bulletin No. 2259
… received for the outreach and escheatment of uncashed payroll checks for calendar year 2023. Agencies must treat signed and returned … check. Any checks that remain uncashed after March 31, 2025, will be stopped and the funds will be escheated and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2259-outreach-and-escheatment-2023-uncashed-nys-payroll-checksOpinion 88-42
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by county of …
https://www.osc.ny.gov/legal-opinions/opinion-88-42South Kortright Central School District – Claims Audit (2023M-69)
… [read complete report – pdf] Audit Objective Determine whether the South … their claims audit process, did not verify that requests for proposals (RFPs) were solicited for seven professional service providers and the insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Village of Clayton – Claims Auditing (2021M-81)
… Board of Trustees (Board) properly audited claims prior to payment and ensured written quotes were obtained for … Key Findings The Board did not properly audit claims prior to payment or ensure written quotes were obtained as … for payment by the Board, and claims totaling $52,000 to the local Chamber of Commerce did not include receipts as …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Opinion 89-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Compensation (additional compensation for the board of assessment review for extra meeting) REAL PROPERTY TAX …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Public Authority Procurement
… Legislative Program Legislative Session 2021-2022: Public Authority Procurement – A.8504 (Paulin) – Requires public authorities to comply with certain provisions of the State Finance Law and the Public Buildings Law relating to procurements. …
https://www.osc.ny.gov/legislation/public-authority-procurementOpinion 88-27
… in the opinion. PAID FIREFIGHTERS -- Disability Benefits (termination of paid fire department) GENERAL MUNICIPAL LAW, … terminated its paid fire department is still obligated to pay a village firefighter, who was disabled prior to termination of the department, his full salary under this …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 97-6
… (911) Telephone System (use of surcharge revenues to construct housing for enhanced emergency telephone system) … (expenditure of revenues derived from surcharge imposed to establish and maintain E911 system) MUNICIPAL FUNDS -- … by county of revenues derived from surcharge imposed to establish and maintain E911 system) WORDS AND PHRASES -- …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Opinion 90-11
… PUBLIC OFFICERS AND EMPLOYEES -- Compensation (overtime pay and compensatory time off) -- Overtime (compensatory time … employment. Under section 90, overtime may be at the basic pay rate or such other rate as the governing board may …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Death Benefits
… member, your beneficiaries may be entitled to receive a death benefit after you die. When you became a NYSLRS member, you …
https://www.osc.ny.gov/retirement/members/death-benefitsState Agencies Bulletin No. 721
… – BU67) who are eligible to receive a Merit Step payment and are receiving GEO pay Background Pursuant to Civil … GEO pay differentials based on title, work location and/or employing agency for certain employees. Eligible … of GEO pay listed in the Department of Civil Service Title and Salary Plan Advisory Memoranda, unless the employee's …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/721-adjustments-geographic-pay-differential-geo-employees-eligible-meritOpinion 99-11
Whether it is proper for a school district to pay for the framing of a cancelled bond to be presented to a retiring teacher as an appreciation for service
https://www.osc.ny.gov/legal-opinions/opinion-99-11XVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… timely processing of contracts and amendments that utilize funds with near-term lapse dates within the date ranges … more information see Chapter XI, Section 2.C - Contract Funds Reservation. Transaction Submittal Date Range Lapse …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsOpinion 91-21
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (administrator of estates - county chief fiscal officer's right to fees and commissions); … (see, e.g., People ex rel. Conine v Steuben County , 183 NY 114, applying the prohibition to a county treasurer). …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Opinion 90-32
… is to be financed from taxes levied in the fiscal year in which the expenditure is made (see Opn No. 82-192, …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Enforcement of Article 19-A of the Vehicle and Traffic Law
… that must comply with Article 19-A of the New York State Vehicle and Traffic Law and enforces its requirements. … negligence prompted legislation to amend the New York State Vehicle and Traffic Law. Article 19-A: Special … drivers. The Department is responsible for overseeing the State’s Article 19-A Program (Program) and establishing and …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawDiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic
… Legislation introduced at the request of the State Comptroller that will help ease the financial … jeopardy,” DiNapoli said. “This legislation, proposed by my office, will help ease the burdens they will face until our economy fully recovers. I thank Governor Cuomo and the Legislature for enacting this …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemicOpinion 88-21
… a public recreation building in which the village plans to rent space for general governmental purposes such as …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Groom Law Group (Contract No. C001127)
Audit services for the identification, collection, and processing of out-of-state abandoned property agreement with Groom Law Group. New York State Comptroller's Contract Number C001127.
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/contract-c001127.pdf