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Opinion 89-22
… issues discussed in the opinion. STREETS AND HIGHWAYS -- Traffic Signals (responsibility of towns to install and … TOWNS -- Powers and Duties (responsibility to install traffic signals) TOWN LAW, §64(16); VEHICLE AND TRAFFIC LAW, §§1651, 1652-a, 1652-b, 1660, 1682, 1684: Where …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Opinion 90-28
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Engineering Services (planning board member performing private engineering services … against a planning board member performing uncompensated work in connection with a matter before the board, the board …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Opinion 91-33
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … account for separate bail deposits); (duty of superior court to deposit retained bail in interest-bearing account … deposit of bail) COURTS -- Bail Moneys (duty of superior court to deposit retained bail in interest-bearing account …
https://www.osc.ny.gov/legal-opinions/opinion-91-33State Comptroller Thomas P. DiNapoli Statement on IDA Reform Legislaton (S.5867/A.7915)
… “New York is in a better position to evaluate Industrial Development … New York is in a better position to evaluate Industrial Development …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-statement-ida-reform-legislaton-s5867a7915Opinion 2004-1
… bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition of for services of emergency … of an emergency rescue and first aid squad) GENERAL MUNICIPAL LAW §209-b; TOWN LAW §176: A fire district may not … ambulance service". Significantly, prior to the 1957 fee prohibition, there was no mention in section 209-b of …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Unified Court System Bulletin No. UCS-88
… where the promotional salary is greater than or equal to 1st Longevity and less than 2nd Longevity, the Increment Code … where the reconstructed salary falls between 1st and 2nd Long, the eligibility for the longevity step is … recalculation where the resulting salary is between 1st and 2nd Longevity Steps and the employee is due a 2nd …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-lawFood Metrics Implementation
… of local farms by tracking how State agency food dollars are spent and identifying opportunities for additional … State agencies with the procurement of New York food products in part by providing information to decision makers … of New York State food products, defined as products that are grown, harvested, produced, or processed in the State. …
https://www.osc.ny.gov/state-agencies/audits/2017/09/18/food-metrics-implementationOpinion 2009-2
… or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Approval by (of town … one percent of the full valuation of taxable real property in the area of the town outside of any villages. You ask whether the threshold in Town Law § 209-q (13) (a), which triggers the need to …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Town of Byron – Procurement (2024M-11)
… officials complied with New York State General Municipal Law (GML) and Town policy when procuring goods and services. … officials complied with New York State General Municipal Law GML and Town policy when procuring goods and services …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11County of Rockland – Budget Review (B6-14-24)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The County of Rockland is located in the downstate area and is bordered … County of Rockland Budget Review B61424 …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… records the Treasurer maintained were a check register and savings account register; the Treasurer did not maintain journals, … existed between bank records and her checking and savings account registers. The Board did not adopt an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mVillage of Pomona – Transparency of Fiscal Activities (S9-24-17)
… records and reports as required by New York State Village Law (Village Law) Section 4-408. The last completed audit was for the … with OSC, as required by New York State General Municipal Law (GML) Section 30. Report the results of the Village’s …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required … not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and reports, as required by … includes eight recommendations to help the Board and CFO improve the transparency of their fiscal activities. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Opinion 88-57
… on the issues discussed in the opinion. WATER RENTS -- Rates (schedule of rates may include a classification under which low income senior citizens are charged at a reduced rate) CONSTITUTIONAL LAW -- Equal … of a water district may establish a schedule of water rates under which senior citizens who meet certain income …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Village of Suffern – Budget Review (B24-6-3)
… funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local governments that have been … of $12,533,658, which is within the limit established by law. Key Recommendation Be mindful of the legal requirement … no more than the tax levy limit as permitted by law unless the Village Board properly overrides the tax levy …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3State Agencies Bulletin No. 1088
… of DTA/USP (Data Change/Unsatisfactory Performance) and enter Increment Code 1003 to withhold a Performance Advance. … Position has both equated grade and NTE Position and job do not match FIS missing FIS at or below current FIS below … earnings that are automatically calculated by the system (i.e. overtime), agencies must separate earnings by pay period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1088-october-2011-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 1186
… of DTA/USP (Data Change/Unsatisfactory Performance) and enter Increment Code 1003 to withhold a Performance Advance. … Position has both equated grade and NTE Position and job do not match FIS missing FIS at or below current FIS below … earnings that are automatically calculated by the system (i.e. overtime), agencies must separate earnings by pay period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1186-october-2012-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 2234
… instructions described below. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of … Unit 79. Paid Sick Leave Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of … Report to inactive individuals who are 62 or older in the calendar year and to active employees with the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2234-april-2024-managementconfidential-mc-performance-advancesTown of Poestenkill - Credit Card Purchases (202M-34)
Determine whether the Town of Poestenkill (Town) Town Board (Board) ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/poestenkill-town-2024-34.pdfOswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
Determine whether Oswego County Board of Cooperative Educational Services’ (BOCES) claims were audited and approved prior to payment and were for appropriate BOCES purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-2022-29.pdf