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Opinion 94-12
… a lease of a portion of its vacant land with a not-for-profit association, if it is determined the land is temporarily not needed for fire district purposes. The lease may be for a reasonable term and must be in exchange for fair and …
https://www.osc.ny.gov/legal-opinions/opinion-94-12XIII.2.A Expense Report Mandatory Header Fields – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW The purpose of this section is to provide guidance regarding the fields that are mandatory … below are the mandatory fields, how the fields are to be populated in the expense report, and the required … fields. Please note that SFS will not allow an employee to (1) create or edit an expense report if the official …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2a-expense-report-mandatory-header-fieldsOpinion 88-37
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Periods of Probable Usefulness (purchase of … to replace a similar vehicle which was in service for a year or more. Prior opinions, including 11 Opns St Comp, … usefulness are set forth in section 11.00(a). A five-year period of probable usefulness is established by …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Facilities Planning Bureau Project Review
… October 18, 2018. Background The Department is responsible for the administration and enforcement of the New York State … Code by reviewing and approving plans and specifications for all capital construction projects involving these … State Education Law, Districts must obtain final approval for a project before commencing construction. Between July …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewTransferring or Terminating Your Membership
… less than five years of service credit and have not worked in covered public service for at least seven years; or You … your membership to another public retirement system in New York State. If you previously were a member of the New … System (NYSLRS), or another public retirement system in New York State, your service may be recredited and your …
https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membershipDiNapoli: Audit Finds Counties Are Not Checking Prices and Scales at Retailers
… consumer complaints, following up with businesses that have deficiencies and taking enforcement actions. Auditors … price accuracy testing. Five departments did not perform any tests for price accuracy. The two counties that performed … marked price. Three counties did some testing but did not have a routine process for doing so. None of the counties …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-audit-finds-counties-are-not-checking-prices-and-scales-retailersMonitoring of Prevailing Wage Compliance on Construction Contracts
… Purpose To determine whether the Dormitory Authority of the State of New York (Authority) monitors the contractors …
https://www.osc.ny.gov/state-agencies/audits/2017/04/04/monitoring-prevailing-wage-compliance-construction-contractsWyandanch Union Free School District – Budget Review (B25-7-3)
… 10.10(d) requires municipalities and school districts that have been authorized to issue obligations to fund operating … by law. Key Recommendations This budget review did not have any recommendations. … The purpose of our budget review was …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3DiNapoli: Read Fine Print on Your Holiday Gift Cards
… helps consumers to identify the different cards and how they can be used. Gift cards may have other terms and … to see if they are owed money. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-read-fine-print-your-holiday-gift-cardsOpinion 90-25
… approval) TOWN LAW, §176(12),(27); STATE CONSTITUTION, ART. VIII, §1: A fire district is not obligated to compensate …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Seized Assets Program
… updated information, including case disposition status, number and value of assets, and amount of proceeds received. …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programXIV.13.A Overview – XIV. Special Procedures
… a General Ledger Journal Entry (Journal ID beginning in 'LP') to reclassify the charge from the clearing account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… when procuring goods and services. The District did not have contracts with all vendors. The District did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Oversight of the Early Intervention Program (Follow-Up)
… with White children generally being referred at a younger age and Black children being less likely to receive services …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followXII.8.E Payment Assignments – XII. Expenditures
… Assignee name and address Date of assignment Contract number A response due date A section for the agency manager …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsPrivacy and Links Policy
… concerning a natural person which, because of name, number, symbol, mark, or other identifier, can be used to … each time it is accessed to enable us to measure the total number of visitors, and certain non-personal statistical …
https://www.osc.ny.gov/online-services/privacy-and-links-policyOpinion 2007-3
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … or annuity funds”. For purposes of this opinion, we have assumed, arguendo , that the tuition reimbursement … provisions, in order to cover “fringe benefits”, that “have become an increasingly important component of the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3Voluntary Compliance Program
… compliance provides an opportunity for eligible holders of unclaimed funds to voluntarily report past due items. The Office of …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programAudit Committee Charter Guidance and Template
… of the audit committee charter. Audit Committee Charter Template All italicized sample wording represents statutory … review and action. … Audit Committee Charter Guidance and Template …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateDiNapoli Announces State Contract and Payment Actions For December 2016
… monthly notice to provide current information about the number and types of contracts entered into and payments made …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-announces-state-contract-and-payment-actions-december-2016