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Opinion 92-38
… or statutory amendments that bear on the issues discussed in the opinion. FIRE CHIEF -- Powers and Duties (continuation … new chief appointed) -- Vacancy (procedure for filling in village) VILLAGE BOARD -- Powers and Duties (approval of … for fire chief); (appointment of fire chief) VILLAGE LAW, §10-1012: If the village board has rejected the nominee …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Village of Suffern – Budget Review (B22-6-2)
… fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects … funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local governments that have been …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… bank reconciliations were performed incorrectly, resulting in inaccurate cash balances being reported to clubs and to the Board. Key Recommendations … District officials disagreed with certain findings in our report. Appendix B includes our comments on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mThe 80/20 Housing Program (Follow-Up)
… The 80/20 Housing Program ( 2015-S-83 ). Background Homes and Community Renewal is an umbrella entity consisting … 80 percent are rented at market rates, but are subject to rent stabilization. Our initial audit report, issued May 31, … audit report concluded that, based on the rents charged for our four sampled developments, the proper number of …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followState Agencies Bulletin No. 1819
… Code (Recipient) This box should be populated with code “16” (Individual). Box 13g Ch. 4 status code (Recipient) Not … that forms be delivered to employees on or before March 16, 2020. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1819-form-1042-s-foreign-persons-us-source-income-subject-withholdingDiNapoli: Mobile Sports Betting Adds to State Revenue, But Calls to Problem Gambling Hotline Rise as Gaming Expansion Continues
… State collections from the taxes on mobile sports betting totaled $727.4 million in State Fiscal … Comptroller Thomas P. DiNapoli. With the legalization of mobile sports betting, the New York State Gaming Commission … proposals to expand gaming include authorizing online casino gaming and a plan to double the number of VLTs from …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mobile-sports-betting-adds-state-revenue-calls-problem-gambling-hotline-rise-gamingNY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… fiscal year (FFY) 2023 on a per capita basis, according to a report issued today by State Comptroller Thomas P. … While some funding has been unfrozen, it is unclear how much the state and local governments and state residents … states with respect to what they pay in federal taxes and how much they receive in federal spending. New York’s former …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesOpinion 88-10
… or statutory amendments that bear on the issues discussed in the opinion. TAXES -- Gross Receipts Tax (liability of … of amount of gross receipts tax on petroleum products) TAX LAW, §300 et seq .; GENERAL MUNICIPAL LAW, §103: A petroleum … of the Assembly Rules Committee, ch 400, Laws of 1983). In interpreting predecessor provisions to article 13-A (Tax …
https://www.osc.ny.gov/legal-opinions/opinion-88-10Columbia-Greene Community College – Information Technology (2017M-213)
… Purpose of Audit The purpose of our audit was to determine if College officials ensured that the College's … media and shopping websites which could expose the network to virus attacks or compromise systems and data. The College … breach notification policy. Review the Internet usage log to ensure compliance with the College’s computer use policy. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… Parishville-Hopkinton Central School District is located in the Towns of Hopkinton, Parishville, Potsdam and Stockholm in St Lawrence County and has approximately 430 students. The … 2015-16, which resulted in appropriated fund balance not being used. The Board did not adopt a reserve fund policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mVillage of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
Determine whether the Village of Montgomery Village Board of Trustees Board provided adequate oversight of the Treasurers office financial operations
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Amityville Union Free School District – Payroll (2016M-155)
… The Amityville Union Free School District is located in the Town of Oyster Bay in Nassau County and the Town of Babylon in Suffolk County. … and providing justification for overtime prior to the work being performed. Review work schedules and determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… not have an opportunity to exercise its rights as provided in General Municipal Law. As of August 31, 2022, the three capital reserve funds … not: Properly establish the equipment capital reserve fund in accordance with General Municipal Law. Develop a multiyear …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Opinion 92-56
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … allowance for use of private automobile on official business) WORDS AND PHRASES -- "Terms and conditions of …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Appendix B — Travel References – Travel and Conference Expense Management
… Online References United States General Services … at http://public.leginfo.state.ny.us/lawssrch.cgi?NVLWO: … Online References …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesDiNapoli: Former Medical Office Manager Arrested for Scheme to Defraud the New York State Health Insurance Plan
… the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-former-medical-office-manager-arrested-scheme-defraud-new-york-state-health-insurance-planOpinion 88-22
… may: " ... employ such persons and expend such amount of money as may be necessary for the proper maintenance of such …
https://www.osc.ny.gov/legal-opinions/opinion-88-22State Agencies Bulletin No. 1166
To inform agencies of changes made to the 20112012 CSEA Deficit Reduction Plan and to provide a new earnings code and procedures for processing refunds for aff
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1166-2011-2012-deficit-reduction-plan-refunds-certain-employees-representedOpinion 88-60
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PARKS AND RECREATION … legislative authority. GENERAL MUNICIPAL LAW, §103: A true license or concession arrangement, which does not … in the form of a revocable license, grant of privilege or true concession, and not a lease ( Miller v City of New York …
https://www.osc.ny.gov/legal-opinions/opinion-88-60DiNapoli Releases Review of Executive Budget
… gaps into forecasted budget surpluses through SFY 2025-26. Risks The predominant risk for the financial plan … at DOB’s discretion, for any appropriated purpose. As a result, these informal, unrestricted reserves do not have the … to $88.1 billion in SFY 2026-27, an increase of $25.3 billion (40%), and available debt capacity declines to less …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budget