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Opinion 96-22
… reserve fund would be used to pay tax certiorari judgments or settlements. Section 6-e of the General … reserve could be expended to fund tax certiorari judgments or settlements (see General Municipal Law, … reserve fund for the purpose of paying tax certiorari judgments or settlements (see General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 92-1
… the contractor for receiving, handling and disbursing the obligations, funds and coupons. (5) Municipal officials … the amount of retainage withdrawn. (6) Before registered obligations are accepted in substitution for retained percentages, ownership of the obligations should be transferred to the municipality, or the …
https://www.osc.ny.gov/legal-opinions/opinion-92-1DiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… periodically release research and policy reports probing how local authorities can operate more effectively and be more accountable to the public. “My goal is to shed light on these types of entities – share … governments, it’s difficult for taxpayers to know how effective they are. My audits have shown an increased …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyOpinion 88-34
… bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns (manner of adoption of … of adoption of regulations, orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, 131, 133; VILLAGE LAW, §20-2002: Towns may enact traffic regulations, rules, and orders in the same manner as …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 89-21
… of the highway, regardless of whether the trunk of the tree is located within the highway. Thus, in our opinion, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Opinion 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-88-17Veterans Day Message from State Comptroller DiNapoli
… and conflicts continuing around the world, this Veterans Day we must remember the sacrifices countless Americans have … Our soldiers have risked everything for the sake of democracy and to protect the American way of life. Thank you for your service and for making our state and nation strong. …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… AND POLICIES Business Units must select the appropriate voucher style when entering payments in the Statewide … Online Business Units Business Units should only use the voucher styles listed in the chart below. “Reversal,” “Register,” and “Third Party” voucher styles are not used. Voucher Style Description of Use …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleIX.6.E Education Department - G5 System – IX. Federal Grants
… peer review, award, payment, performance monitoring, and final closeout of the grant award. The UEI number for … through G5, each agency is required to register their UEI and the State’s Tax Identification Number (TIN) with the … amount being returned. The Federal Department of Education and state agencies can view relevant data online, such as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemTown of Seneca Falls - Procurement (2018M-143)
… totaling $384,400. Key Recommendations Town officials should: Consider revising the procurement policy and … some form of competition, and provide guidance as to how such competition should be solicited, including written requests for …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Plattsburgh City School District - Procurement (2019M-198)
… Determine whether District officials procured goods and services in accordance with Board policies and applicable statutory requirements. Key Findings The Board-adopted purchasing policies were not updated and deficient. All 10 purchase and public works contracts we …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Omnibus Procurement Amendments
… Amendments – A.7180/S.6626 (Zebrowski/Krueger) – Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility information; authorizing the … of the office of general services and state agencies to develop alternative procurement methods not otherwise …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1Town of Cicero - Procurement (2020M-8)
… officials: Complied with competitive bidding requirements for 15 of 18 tested purchase and public works contracts … million. However, they did not competitively bid contracts for paving services and brush collection totaling $471,700. Did not seek competition for 10 professional services totaling $1.1 million. Did not …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8Brewster Central School District - Professional Services (2019M-235)
… did not seek competition for professional services from three of the 10 professional service providers reviewed. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… purposes. Key Findings The Clerk did not: Deposit or remit all tax collections to the Supervisor and County Treasurer … card charges totaling $5,759. Key Recommendations Remit all collections to the appropriate parties in a timely …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247State Comptroller DiNapoli Statement on Passage of Legislation Increasing Oversight of Industrial Development Agencies (A.07915/S.05867)
… New York's communities seek to generate economic activity and help private businesses grow and expand. The importance of economic development in our … that we come up with better methods to evaluate IDAs and the projects that are receiving tax breaks. By increasing …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-dinapoli-statement-passage-legislation-increasing-oversight-industrial-developmentTown of Mooers - Procurement (2020M-55)
… whether Town officials procured goods and services in accordance with Board policy and applicable statutory … one purchase contract totaling $61,766 was not procured in accordance with statutory requirements. Of the 15 purchase … contracts (73 percent) totaling $105,010 were not procured in accordance with the procurement policy. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55Town of Rushford - Procurement (2020M-43)
… totaling $189,000, 17 purchases totaling $56,000 did not have the required request for proposals (RFP) and/or the … policy does not require the solicitation of competition, such as written proposals or quotes, for the procurement of … including the rationale for cases when the selected vendor is not the lowest priced. Develop procedures for the …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Constitutional 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-amendmentConstitutional 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-0