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Opinion 88-17
… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (whether municipality may compel subdivider to dedicate park land) GENERAL CITY LAW, §§33,34; TOWN LAW, §§277(1), … approval of a subdivision plat, to compel dedication of park land in the subdivision without compensation. 34 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-88-17DiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… they are. My audits have shown an increased risk of waste and abuse by these entities, sometimes leaving … facilitate economic development activities, provide water delivery and sewer systems, manage solid waste, maintain parking structures, and manage public …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyOpinion 89-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … STREETS AND HIGHWAYS -- Obstructions (cutting or removal of trees along town line highway) -- Repairs (repair and … Concerning a town highway the center line of which forms the boundary between two towns in different …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Opinion 96-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views … and tax stabilization reserve fund. Accordingly, since section 6-c requires that unexpended balances in …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 92-1
… securities); (submission of securities in excess of amount to be withdrawn); (substitution of certificates of … §§106, 109-b: (1) A municipality does not have discretion to refuse to permit the withdrawal of retained percentages when proper … with withdrawal of amounts retained from payments to contractors …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Opinion 2000-10
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Mandatory Reserve Fund (need to establish when … the General Municipal Law, relating to mandatory reserve funds; and article 13 of the Transportation Law (§300 et … walkway was constructed using only Federal and State funds. Under these circumstances, since we understand that no …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10IX.6.E Education Department - G5 System – IX. Federal Grants
… accounts. The G5 drawdown page contains a “Last Day to Draw” field that is strictly enforced by the system. Since … from expending funds too close to the “Last Day to Draw” date. This prohibition is controlled by entering a … Control that is seven days prior to the “Last Day to Draw” date on G5.. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… order procurements. Also used for processing debit memo vouchers. Most commonly used voucher style. Adjustment … owed to the State processed via a vendor check or credit memo, or relating one voucher to another. As with all … to zero. A line must be added to record the receipt of the cash to a clearing account. Prepaid Voucher Used for entering …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleVeterans Day Message from State Comptroller DiNapoli
… and conflicts continuing around the world, this Veterans Day we must remember the sacrifices countless Americans have … regions around the globe and are protecting us from modern day threats, we owe our liberty and prosperity to these brave …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliState Comptroller DiNapoli Statement on Passage of Legislation Increasing Oversight of Industrial Development Agencies (A.07915/S.05867)
… of our IDAs. I want to thank Assemblyman Magnarelli and Sen. Marchione for sponsoring this proposal and helping …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-dinapoli-statement-passage-legislation-increasing-oversight-industrial-developmentConstitutional Amendment
… indebtedness for the construction of sewage facilities in determining current local debt limitation. Memo Bill Text … indebtedness for the construction of sewage facilities in determining current local debt limitation …
https://www.osc.ny.gov/legislation/constitutional-amendment-0Omnibus Procurement Amendments
… contracts by the state comptroller; and conforming the definition of restricted period. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1Constitutional Amendment
… – Relates to excluding certain indebtedness for the construction of sewage facilities in determining current local debt limitation. Memo Bill Text Status … Relates to excluding certain indebtedness for the construction of sewage facilities in determining current local debt …
https://www.osc.ny.gov/legislation/constitutional-amendmentTown of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
Determine whether the Town Clerk Clerk recorded deposited remitted and reported collections in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Town of Mooers - Procurement (2020M-55)
… into during the audit period and exceeded the competitive bidding threshold, one purchase contract totaling $61,766 was … totaling $150,939 that did not exceed the competitive bidding threshold, 11 contracts (73 percent) totaling … Procure purchase contracts exceeding the competitive bidding threshold in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55Town of Rushford - Procurement (2020M-43)
… request for proposals (RFP) and/or the required number of quotes prior to being made. The Town’s procurement policy … solicitation of competition, such as written proposals or quotes, for the procurement of professional services. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Unified Court System Bulletin No. UCS-79
… Court Employees Association, Inc. and in Bargaining Unit DR, represented by Court Officers Benevolent Association of … the attributes for these codes to include Bargaining Unit DR. Agency Actions Agencies must access the General Deduction … flat amount. Questions Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. To obtain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-79-change-attributes-and-narrative-descriptions-mutual-omahaCayuga County - Procurement and Claims Audit (2018M-274)
… Determine whether County officials procured goods and services in accordance with the procurement policy and … to be expended for the same or similar type of goods or services when determining whether competitive bidding is … required and develop procedures for procuring professional services. Ensure all claims are adequately supported and …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Town of Farmersville - Town Clerk (2019M-49)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings We reviewed 356 … not always recorded or remitted to the appropriate parties in a timely manner. Clerk fees were recorded accurately, … collections totaling more than $5,900 were not deposited in a timely manner as required. Key Recommendations Record …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49Plattsburgh City School District - Procurement (2019M-198)
… $76,378 that did not exceed the competitive bidding threshold, 11 purchase contracts (73 percent) totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198