Search
Pavilion Central School District – Claims Audit (2024M-108)
… and corrected and that District officials paid more for goods and services than necessary. Of the 324 claims we … approved 173 claims totaling approximately $1.04 million for payment. We identified more than one concern with … information needed to support that the purchases were for a valid District purpose. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108DiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… could not be located. Department officials indicated the money was transferred to other agencies or returned to its …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… and the environment. They provide an ideal breeding ground for mosquitoes and other disease-carrying pests and are a fire hazard with the potential for devastating consequences. In 2003, the Waste Tire … waste tire stockpiles. Between April 1, 2013 and March 31, 2020, DEC received approximately $192 million in fees. DEC …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followOpinion 90-40
… that bear on the issues discussed in the opinion. VILLAGE MAYOR -- Deputy (right to vote as trustee and deputy mayor) PUBLIC MEETINGS AND HEARINGS -- Voting Procedure (right of village deputy mayor to vote as deputy and as trustee) VILLAGE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-40What is a Defined Benefit Plan?
… by many private employers. Perhaps the greatest benefit is that, once you meet the minimum age and service … must develop a strategy to draw down enough money to pay for retirement. However, if they withdraw too much, they … may pay a set amount; or they may “match” all or part of what an employee contributes. Investments Contributions from …
https://www.osc.ny.gov/retirement/members/defined-benefit-planOpinion 93-21
… FIRE DISTRICTS -- Apparatus and Equipment (procedures for sale of) REFERENDUM -- Mandatory (need for to sell fire truck in fire district) -- Permissive (need for to sell fire truck in fire … v Board of Education of the Hewlett-Woodmere Union Free School District , 125 AD2d 534, 509 NYS2d 612, lv den 69 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Opinion 92-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … to fringe benefits pursuant to General Municipal Law, §207-m) PUBLIC OFFICERS AND EMPLOYEES -- Compensation …
https://www.osc.ny.gov/legal-opinions/opinion-92-44Opinion 96-5
… exemption applies in the situation in which the counsel for MVAIC represents the appellant on behalf of MVAIC but the … the absence of any statutory or judicial definition, the word "fee" should be given its commonly understood meaning (2 … , Inc. , 283 NY 373, 381 [1940]). We have construed the word to mean fees paid to public officers for services …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Licensing and Monitoring of Proprietary Schools
… school, including records they are required to maintain on site, at least once every licensure period. If the Bureau … the ability to repay loans, which would affect taxpayer funds if the loans are government backed. In addition, …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsFort Hunter Fire District – Capital Reserve Funds (2022M-202)
… funding goals. Clearly identify the source of funding for the capital reserves as a part of the budgeting process. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Village of Suffern – Budget Review (B17-6-8)
… budget does not comply with the tax levy limit because it includes a tax levy of $10,897,667, which is $208,037 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Village of Suffern – Budget Review (B22-6-2)
… more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit prior to adopting …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2II.4 Overview – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial cycle. … An important element of financial accounting and reporting is the operation and maintenance of an accounting system that … that the State budget be balanced on a cash basis, which is DOB’s primary focus in preparing and implementing the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewOpinion 92-38
… new chief appointed) -- Vacancy (procedure for filling in village) VILLAGE BOARD -- Powers and Duties (approval of nomination for fire chief); (appointment of fire chief) VILLAGE LAW, §10-1012: If the village board has rejected the …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Opinion 88-10
… the amount of the tax to their customers either in the form of a separately listed item or by calculating it as part …
https://www.osc.ny.gov/legal-opinions/opinion-88-10Oakfield-Alabama Central School District – Procurement (2024M-103)
… the goods. Officials also paid $8,641 for software it did not need because they did not cancel the software …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Opinion 90-48
… based solely on the allegations of these residents, may find the bus company not to be a responsible bidder. General … based solely on the allegations of these residents may find the bus company not to be a responsible bidder …
https://www.osc.ny.gov/legal-opinions/opinion-90-4815 Day Waiver for NYSLRS Service Retirement Application
Governing provisions of the Retirement and Social Security Law impose a 15 day waiting period before application for service retirement becomes effective.
https://www.osc.ny.gov/files/press/pdf/15-Day-waiver-for-NYSLRS-service-retirement-application.pdf2013ABC State of New York General Obligation Bonds, March 2013
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, insurance companies, fiduciaries and investment
https://www.osc.ny.gov/files/debt/pdf/2013ABC-official-statement.pdf2015ABC State of New York General Obligation Bonds, March 2015
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, insurance companies, fiduciaries and investment
https://www.osc.ny.gov/files/debt/pdf/2015ABC-official-statement.pdf