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Opinion 88-54
… prior to the effective date of the consolidation (3 Opns St Comp, 1947, p 322; see also 1978 Opns St Comp No. 78-287 … next succeeding calendar year." Thus, once the town board's resolution becomes effective, the consolidation is … may, upon the presentation of a petition under Article 12 of the Town Law or on its own motion under Article 12-A of …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 92-39
… requirement for appointment to a board recommending a plan for reorganization of local government, and Bjornstad v …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Review of the Financial Plan of the City of New York
While the FY 2024 budget remains balanced, the city-stated budget gap in FY 2025 is $7.1 billion, the highest level on record and the highest share of city-funded revenue since FY 2011, suggesting significant budgetary pressure to manage.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2024.pdfState Agencies Bulletin No. 1709
… of the increase is based on the increase in the Consumer Price Index for the one-year period ending September 30 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1709-tier-6-pensionable-overtime-earnings-limit-calendar-year-2019-employeesXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… Financial System (SFS), vendors managed through the SFS Vendor File go through a Specially Designated Nationals validation as part of the New York State Vendor Registration process. However, Business Units who make …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsOversight of Adult Protective Services Programs (Follow-Up)
… are collectively referred to as APS providers. Once a referral is received, the APS provider is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-followEvergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… School is a public school financed by local, State and federal resources that is not under the control of the local …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorReport on the State Fiscal Year 2025-26 Executive Budget
The Executive Budget for Fiscal Year 2026 has been released at a time of great uncertainty. Federal funding is the State’s largest source of revenue, and is estimated by the Division of Budget to total $93.1 billion in State Fiscal Year 2025-26.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2025-26.pdfFormer President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… Division of the Federal Bureau of Investigation (FBI), and George P. Beach II, Superintendent of the New York State …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000Town of Greece – Information Technology (2017M-145)
… such as monitoring computer use and reviewing installed software. Town officials also did not adopt a comprehensive … did not maintain a comprehensive list of all Town-owned software and software licenses. Key Recommendations Enforce the acceptable …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Town of Fulton – Justice Court Operations (2017M-6)
… 2016. Key Findings Of the 105 vehicle and traffic tickets issued during our scope period, the former Justice did not adjudicate 82 tickets, either because he did not hold court on a regular … Key Recommendations Hold court as scheduled and adjudicate tickets in a timely manner. Maintain adequate court records, …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6XI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… to state agencies on: Assessing the need for equipment and software maintenance contracts; Determining price … those contracts; and Essential language for equipment and software maintenance contracts. Prior to obtaining equipment or software maintenance contracts, agencies need to determine …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… dealer; $1,723 for lodging at the Majestic View Lodge near Zion National Park; $1,620 at a cigar store; and $369 at …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualTown of Dickinson – Fiscal Oversight (2014M-337)
… the Town’s internal controls over financial operations for the period January 1, 2013 through September 30, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $615,000. Key Findings The … the Towns internal controls over financial operations for the period January 1 2013 through September 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Oversight of Selected Aspects of Traffic Controls
… Transportation (Department) is monitoring and evaluating traffic flow at intersections and whether the Department took action to improve safe traffic and pedestrian flow at intersections. The audit … efficient movement of pedestrians, goods, and vehicular traffic on the streets, highways, bridges, and waterways of …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsOversight of Chronic Absenteeism (Follow-Up) (2019-F-57)
The objective of this follow-up review is to determine the extent of implementation of the five recommendations included in our initial report, Oversight of...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f57.pdfDiNapoli Releases Analysis of 2023-24 Enacted State Budget
… The decline was primarily in the Personal Income Tax (PIT). “The Enacted State Budget funds critical services, … Lower collections were primarily concentrated in the PIT reflecting an estimated 26% decline in Wall Street … collections may be a cause for concern, particularly the PIT. April PIT collections totaled $7.5 billion, 49.4% below …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetXVI.3.A Financial Statements – XVI. Financial Reporting
… and analysis (MD&A); Basic financial statements; and Required supplementary information (Other than MD&A). MD&A, which is required supplementary information, should focus on the State … and business-type activities has been eliminated from these statements. However, balances due and resource …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsOpinion 91-11
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 421. In Morin , supra , the Court of Appeals held that a county local law amending its charter to change the term of …
https://www.osc.ny.gov/legal-opinions/opinion-91-11XIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… may be permissible]. This section also recognizes the NET-Card, an administrative change brought about by the … Advisory Opinion, the Commission concludes that a State officer or employee authorized to make purchases on behalf of … points offered by a particular vendor chosen by the State officer or employee could reasonably be viewed as influencing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-net