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Opinion 89-64
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … -- Purchases (consideration paid); (obtaining appraisals) NEW YORK CONSTITUTION, ARTICLE VIII, §1; GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Oversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… those located at DEC campgrounds and State parks, are regulated by DOH. The New York State Sanitary Code (Sanitary …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements
… stormwater discharge from construction activities. SPDES permit holders have certain reporting responsibilities, depending on the permit type. For example, many are required to submit … Department has established procedures to ensure that SPDES permit requirements are met; however, some SPDES permit …
https://www.osc.ny.gov/state-agencies/audits/2020/10/19/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantOpinion 97-10
… under which a contractor would build a firehouse on a concrete slab on fire district property and the fire district would … the structure would be constructed on and affixed to a concrete slab. You state that it has been argued that, …
https://www.osc.ny.gov/legal-opinions/opinion-97-10SCAM ALERT
… to Retirement Online , aimed to trick users and capture login credentials. First and foremost, we assure you your …
https://www.osc.ny.gov/retirement/scam-alertSUNY Bulletin No. SU-340
… all positions with a Status of Active and a current Job Code, Title Code, Title, and Grade (if applicable) appearing on the … date, a Reason of TSC (Title Sttr), and the new Job Code, Title Code, Title, and Grade (if applicable) appearing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-340-reallocation-suny-teaching-and-research-center-nurseOpinion 94-11
… anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not expend … the district. You have inquired whether a board of fire commissioners of a fire district may expend fire district … views. In the cited opinion, we were asked if the board of commissioners of a fire district could expend district funds …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… 1, 2014 through August 25, 2015. Background The Southern Westchester Board of Cooperative Educational Services (BOCES) … Southern Westchester Board of Cooperative Educational Services Billed …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesSouthampton Union Free School District – Special Education Claims Processing (2016M-200)
… Purpose of Audit The purpose of our audit was to examine the claims … lack of guidance and inconsistencies in how the procedures are carried out. Key Recommendation District officials should …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsTown of Colchester – Financial Condition (2016M-376)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for the period … policy that addresses reasonable levels of fund balance to be maintained. From 2013 through 2015, the Board … of unassigned, committed and reserved fund balances and how and when committed and reserved funds will be used. Adopt …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376DiNapoli Audit: State Oversight of Animal Shelters Found to Be Adequate, But Better Safeguards Needed Before Dogs Are Euthanized
… generally completed required inspections in a timely fashion. But of approximately 2,000 inspections that were … is included in the final report , which can be found online at …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-audit-state-oversight-animal-shelters-found-be-adequate-better-safeguards-needed-dogs-areEstablishing the Standard Work Day – Legacy Reporting
… the number of hours that constitute a standard work day (SWD) for each position. Use our Standard Work Day Resolution for Employees form (RS2418) . ( Here is an … all laborers may have an eight-hour SWD, all clerical workers seven and one-half hours and all elected officials …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayAkron Central School District – Controls Over Compensatory Time (2014M-24)
… and operates three schools, with approximately 1,440 students. Budgeted appropriations for the 2013-14 fiscal year … and submitted forms have not always included sufficient detail to support the time earned. Key Recommendations … are submitted in a timely manner and include appropriate detail. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Opinion 2004-9
… Requiring Bidding (purchases for municipal hospitals and nutrition programs pursuant to agreements under Public Health … county on behalf of a "municipal hospital" or for a county nutrition program that receives federal, state or local … and make arrangements among themselves and among "nutrition programs that receive federal, state, or local …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9North Rose-Wolcott Central School District – Financial Management (2016M-22)
… January 4, 2016. Background The North Rose-Wolcott Central School District is located in the Towns of Butler, Huron, … North RoseWolcott Central School District Financial Management 2016M22 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22SUNY Bulletin No. SU-244
… April 2013 legislation required the employee contribution rate to be based on the employee’s annual wage. Once a Tier 6 … reached three years of membership, his or her contribution rate is based on total pensionable earnings from two years … 2015. The second prompt will ask for your agency code. The charts found in the “Background” section of this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-244-two-year-look-back-tier-6-suny-tiaa-optional-retirementSUNY Bulletin No. SU-255
… April 2013, Legislation required the employee contribution rate to be based on the employee’s annual wage. Once a Tier 6 … reached three years of membership, his or her contribution rate is based on total pensionable earnings from two years … Coverage Elect Date (Less than) – Enter 1/1/2015 The charts found in the “Background” section of this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-255-two-year-look-back-tier-6-suny-tiaa-optional-retirementHolland Central School District – Claims Audit (2021M-210)
… and its own policy when it appointed the Superintendent’s secretary as the Board’s claims auditor for 12 of 14 months. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Town of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… over a three-month period in 2012, the weight of the solid waste the Town paid to dispose of at the Franklin County … controls over cash receipts and poor monitoring of solid waste received at the transfer station. One individual is responsible for weighing the solid waste to determine the amount owed from the customers, …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24Lowville Academy and Central School District – Financial Condition (2015M-220)
… The Lowville Academy and Central School District is located in the Towns of Denmark, Greig, Harrisburg, … Key Findings Over the last four years, District officials have overestimated expenditures and used very little of the … adequate multiyear financial and capital plans to address how they will use wind power revenues. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015m