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State Agencies Bulletin No. 1518
… 49.2 of the 2011-2016 ISU Agreement between the State of New York and the Civil Service Employees Association and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1518-2016-uniform-maintenance-allowance-and-2016-work-related-clothingOpinion 2002-15
… LAW §§64(3), (19), 81(1)(c), 220(3); HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a town pursuant to … only against the several lots and parcels within the district (Town Law §§202, 202-a; see also Town Law §204). …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Opinion 93-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to … infringing on the towns' ability to raise revenues through real property taxes for their own local purposes. …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 97-3
… bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (authority to … not authorize a village to waive interest and penalties on taxes which became a lien prior to January 1, 1995. Until … Tax Law may compromise or waive interest and penalties on taxes levied prior to the dates specified in those sections. …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 92-49
… financed in whole from moneys appropriated from surplus funds shall not be subject to referendum. Thus, expenditures …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 95-4
… made with county funds to reimburse officials upon the submission of travel vouchers and to compensate independent … issuing subpoenas, taking sworn testimony, requesting the submission of documents, and employing other reasonable … that the chair or any committee member may administer the oath to any witness, and that adjournments may be taken from …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 96-17
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … of volunteer firefighters for tuition expenses incurred in completing certain college courses) VOLUNTEER FIREFIGHTERS … in fire science is a "course of instruction" within the meaning of section 72-g. Thus, we concluded that a fire …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Opinion 2002-15
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0SUNY Bulletin No. SU-193
… Agencies must cancel tax sheltered annuities, federated funds, maintenance (taxable and non-taxable) and union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-193-2013-suny-summer-session-paymentsSUNY Bulletin No. SU-204
… Agencies must cancel tax sheltered annuities, federated funds, maintenance (taxable and non-taxable) and union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-204-2014-suny-summer-session-paymentsSUNY Bulletin No. SU-133
… Purpose To provide the agency with instructions for processing the Ratification Bonus and Salary Increases for eligible employees in Bargaining Unit 42. Affected … Service employees at the College of Ceramics provides for a Ratification Bonus and retroactive Salary Increases for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-133-ratification-bonus-and-salary-increases-employees-nonOpinion 2003-6
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Part-Town Charges (raising costs for town police …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 90-48
… the phrase as encompassing factors including pecuniary and financial responsibility, accountability, operational …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 2008-3
… of fire commissioners has determined are no longer needed for capital purposes. You state that a fire district created … fire district has expended monies from the fund only once, for the acquisition of a parcel of real property. The fire district currently contracts for fire protection with a village and there are no capital …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Passenger Vehicle Fleet Management
… New York State government with the goal of saving taxpayer money, increasing accountability, and improving the delivery …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementOpinion 88-77
… CONFLICTS OF INTEREST -- Exceptions (contracts with not-for-profit corporations) GENERAL MUNICIPAL LAW, §§801(1), … board of education who is also an employee of a not-for-profit corporation would not have a prohibited interest … in contracts between the district and the corporation for the provision by the corporation of arts-in-education …
https://www.osc.ny.gov/legal-opinions/opinion-88-77State Agencies Bulletin No. 2163
… and is not included in the calculation of overtime. Tax Information: The 2023 M/C Uniform Cleaning and … taxable gross subject to employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2163-2023-uniform-cleaning-and-maintenance-allowance-employees-designatedComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … of Charlton – Internal Controls Overbilled Receivables for Water Operations (Saratoga County) In 2013, the board … board has not required the treasurer to submit an annual report, conduct an annual audit or adopt an annual budget. …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
General capital assets should be accounted for at historical cost at estimated historical cost if actual historical cost is not practicably determinable
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsVIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… for an adjusted invoice. This process will result in a new voucher for the agreed upon amount. Select ChartFields …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billing