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Opinion 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-88-60Opinion 88-40
… official or body of the participating corporation or district of which he is the fiscal officer." From the quoted …
https://www.osc.ny.gov/legal-opinions/opinion-88-40DiNapoli 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-budgetLegal Topics and Approvals
… 2010): A research paper discussing the legal requirements in connection with competitive bidding for procurements. …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsOpinion 98-9
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (imposition … ambulance service pursuant to contract) GENERAL MUNICIPAL LAW, §122-b; TOWN LAW, §198(10-f): A town board, which … service or a combination thereof on a town-wide basis or in an ambulance district, may fix a schedule of municipal …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… were being met. Contracts were not always renegotiated in a timely manner. Key Recommendations Require that agencies … so there is sufficient time to renegotiate the contracts in advance of the contracts’ expiration dates. … Oneida …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mPortville Central School District - Financial Management (2018M-245)
… by $3.3 million (6 percent annual average) from 2015-16 through 2017-18. As of June 30, 2018, unappropriated, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… whether Fillmore Central School District (District) credit card and purchase card charges were properly approved, supported and for … that could have led to potentially inappropriate card use, including: Approximately $38,000 in charges were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mTown of Watertown Fire District – Procurement (2022M-155)
… assurance that goods and services are acquired at the best price and that purchases are being made in the most prudent and economical manner in the best interest of taxpayers. District officials did …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Genesee Valley Central School District - Financial Management (2019M-231)
… with balances totaling $1.3 million were generally not being used. Key Recommendations Adopt budgets that include … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … fund policy, including plans for the use of reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Acceptable Time and Attendance Systems – Legacy Reporting
… to certify the information is correct. (Elected officials do not have supervisors.) Examples include: Hard copy (paper) … by the official; and Punch cards. Employees Who Do Not Participate in a Time-Keeping System Some employees, …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsLevittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… The Levittown Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates 11 schools … or policies that include the reasons why money is being set aside, financial objectives for the reserves, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomSCAM ALERT
… unofficial sites designed to deceive users. Protecting the integrity of your personal information is our priority. We …
https://www.osc.ny.gov/retirement/scam-alertSchuyler Heights Fire District – Claims Processing (2014M-124)
… from the Town of Colonie and the County of Albany, in which it is located. The District is governed by an … to pay claims for allowable exceptions under Town Law prior to Board audit. Key Recommendations Ensure that all claims, other than those exceptions allowed by Town Law, are audited and approved by the entire Board before the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124State Agencies Bulletin No. 1807
… 1, 2020 salary increases. Affected Employees Executive Law Section 169 Commissioners are affected. Background … January 1, 2020, the salaries of the following Executive Law Section 169 Commissioners are increased as follows: … $120,000-$140,000* *The salaries for Commissioners in Tiers C and D will be authorized by the Executive and DOB …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1807-january-1-2020-salary-increases-executive-law-section-169-commissionersDiNapoli: Audit Recommends Better Protections for Child Performers
… ago, and 29 percent over 10 years ago. In some cases, the funds have been held for so long that the performers are no …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersEmployer Projected Invoice
… you when your projected invoice is available in Retirement Online . Please do not send payment for your projected invoice. The amounts shown are … button. After choosing location code and retirement system (ERS or PFRS), click Projected Invoice link. Only …
https://www.osc.ny.gov/retirement/employers/employer-projected-invoiceContract Participation of Minority- and Women-Owned Business Enterprises
… Purpose To determine whether the Dormitory Authority of the State of New York properly established annual contract participation goals …
https://www.osc.ny.gov/state-agencies/audits/2015/07/08/contract-participation-minority-and-women-owned-business-enterprisesTown of Scriba – Board Oversight (2017M-83)
… statutes related to conflicts of interest, whether water district assessments were levied in accordance with local law … County and has a population of approximately 6,840. The District is governed by an elected five-member Town Board. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Opinion 95-5
… (County Law, §301[8]). Costs not included within the definition of "system costs" are municipal expenses which may … we have previously expressed the opinion that the definition encompasses the actual costs of both acquiring and … 90-51, p 116). For the same reason, we believe that the definition is not limited to expenditures to directly pay for …
https://www.osc.ny.gov/legal-opinions/opinion-95-5