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City of Yonkers – Budget Review (B25-6-6)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2025-26 and the related justification documents are in material compliance with the requirements of the Fiscal … to borrow up to $15 million for tax certiorari settlements in the 2025-26 fiscal year. Tax certiorari is the legal …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6CUNY Bulletin No. CU-833
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for employees represented by NYSNA in … The purpose of this bulletin is to notify agencies of an automatic union dues increase for employees represented by NYSNA in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-833-new-york-state-nurses-association-nysna-dues-increaseTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… and County Treasurer within the timeframes specified by New York State Town Law (Town Law). The Clerk also did not … an annual audit of the Clerk’s records, as required by Town Law, which could have assisted officials in detecting and addressing the …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Opinion 90-51
… COUNTIES -- Powers and Duties (use of surcharge revenues for establishment of an enhanced emergency telephone service) … imposed on customers within a municipality to pay for the establishment of an enhanced emergency telephone system may be expended only for "system costs", i.e., costs associated with obtaining and …
https://www.osc.ny.gov/legal-opinions/opinion-90-51East Ramapo Central School District – Budget Review (B25-5-2)
… lack of sufficient investment, including lack of access to clean drinking water, unsatisfactory ventilation systems, and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2RFP#0001 – Online Financial Literacy Program
… Request for Proposals Issued February 28, 2025 The Office of the State Comptroller (“OSC”) is seeking … , Issued 4/11/25, in PDF Attachment E – Cost Proposal, in Excel Responses to Questions , in PDF Note: the solicitation …
https://www.osc.ny.gov/procurement/rfp-0001Opinion 2007-6
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to one-time payment made to next … Whether the police chief would be entitled to a monetary payment in the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Oversight of Select High-Technology Projects (Follow-Up)
… agency responsible for the coordination of the State’s economic development programs. ESD undertakes projects intended to generate employment and economic benefits and provide financial assistance to … (high-tech) sectors are highly valued targets of economic development due to a belief that they will yield …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followOpinion 89-17
… in tax certiorari proceedings without voter approval. 1984 Opns St Comp, No. 84-32 superseded. You ask whether 1984 Opns St Comp No. 84-32, p 40 is still valid in light of … Whether 1984 Opns St Comp No 8432 p 40 is still valid in light of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-17State Agencies Bulletin No. 1134
… Purpose To inform agencies of the process for reporting line number changes and to describe how account codes will be charged in Fiscal Year 2012-13. … To inform agencies of the process for reporting line number changes and to describe how account codes will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1134-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2012State Agencies Bulletin No. 734
… of Environmental Conservation of the procedure to return employees in the titles of Forest Ranger 1, 2 and 3 to … of Environmental Conservation of the procedure to return employees in the titles of Forest Ranger 1 2 and 3 to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/734-return-certain-arbitration-eligible-employees-bargaining-units-31-and-61Motor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… of this performance audit was to determine whether the Department of Motor Vehicles (Department) has adequate procedures in place to accurately … April 1, 2013 through March 31, 2014. Background The Department administers the Motor Vehicle Financial Security … of this performance audit was to determine whether the Department of Motor Vehicles Department has adequate …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalOpinion 96-9
… to the collective bargaining agreement (see Caruso v Ward , 146 AD2d 22, 539 NYS2d 313). 1 Since the advisory …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 96-8
… FEES -- Justice Courts (payment of fees pursuant to General Municipal Law, §99-l[1][a] for handling violations of … by photo-monitoring); (payment of fees pursuant to General Municipal Law, §99-l[1][a] for handling cases which … -- Justice Court Fund (payment of fees pursuant to General Municipal Law, §99-l[1][a] for handling violations of …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 96-7
… FIRE DISTRICTS -- Powers and Duties (advertising to recruit volunteer firefighters) MUNICIPAL COOPERATION -- Fire … power to take reasonable measures, such as advertising, to recruit candidates for membership in the fire companies of … Since fire districts may individually advertise to recruit volunteers, they may join together and perform this …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Opinion 96-24
… of amount provided by appropriation) GENERAL MUNICIPAL LAW, §6-g: A fire district board of commissioners may … for principal on obligations issued to finance a fire truck. The establishment of a capital reserve fund for the … moneys for certain capital purposes. General Municipal Law, §6-g governs capital reserve funds in fire districts. …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 92-7
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … incorporating volunteer firemen's benevolent associations) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt Firemen's Benevolent Association may expend foreign fire insurance tax moneys to pay debts incurred in the operation …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Improper Payments Related to the Medicare Buy-In Program (Follow-Up)
… extent of implementation of the five recommendations made in our audit report, Improper Payments Related to the Medicare Buy-In Program ( 2010-S-76 ). Background The federal government established the Medicare buy-in program to assist certain low-income people pay …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followOpinion 95-1
… responsibility to pay health care cost of urban renewal agency employees) MUNICIPAL CORPORATIONS -- Powers and Duties (contribution to urban renewal agency for health care benefits) GENERAL MUNICIPAL … cost of health care benefits to retirees of a city urban renewal agency. The city, however, may determine to provide …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Opinion 91-48
… note that in Matter of Intemann , 73 NY2d 580, 542 NYS2d 160, the court upheld the removal from office of a judge who, …
https://www.osc.ny.gov/legal-opinions/opinion-91-48