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Opinion 89-7
… in relation to assessments. You ask whether a town is required to pay the members of its board of assessment … The primary function of the board of assessment review is to meet annually, generally on the third Tuesday in May … compensation for services already fully recompensed is distinguishable from a prospective increase in …
https://www.osc.ny.gov/legal-opinions/opinion-89-7New York One of Only Seven States to Owe Money to Federal Unemployment Trust Fund
… with unemployment insurance (UI) funds that are in debt to the federal government, and the $8.1 billion owed in the outstanding loan balance is second only to California, … State Comptroller Thomas P. DiNapoli. As DiNapoli detailed in a September 2021 report , the devastating job losses …
https://www.osc.ny.gov/press/releases/2022/06/new-york-one-only-seven-states-owe-money-federal-unemployment-trust-fundDiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… on a spending spree with public money,” said DiNapoli. “It is alarming that my office continues to uncover instances … working closely with my staff to make sure this individual is held accountable for his actions.” DiNapoli’s office found … of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsOpinion 88-67
… the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor hired as village attorney) GENERAL … LAW, §800(3); VILLAGE LAW, §4-400(1)(c): If a law partner of a village mayor is appointed to the position of … meaning of General Municipal Law, §800(3) if the mayor's partner is hired independently of the partnership and is paid …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 92-28
… -- Tax Anticipation Notes (payment of proceeds to a public library); (payment of interest for notes issued for library taxes) LIBRARIES -- Finances (issuance and payment of … for payment over by school district) SCHOOL DISTRICTS -- Library Appropriation (disposition of interest on investment …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Placement Agent Ban
Codifies the current OSC policy which bans the use of placement agents paid intermediaries and registered lobbyists in obtaining investments with the CRF
https://www.osc.ny.gov/legislation/placement-agent-banOversight of Obesity and Diabetes Prevention Programs
… the rates of obesity and diabetes. We focused our review on the two initiatives with the highest funding during SFY … (e.g., healthy nutrition posters, benches, bicycle racks) on the rates of obesity and diabetes. Thus, the Department is … perform data analyses that could offer a tangible insight on impact or identify performance patterns and trends for …
https://www.osc.ny.gov/state-agencies/audits/2018/09/17/oversight-obesity-and-diabetes-prevention-programsWage Theft Investigations (Follow-Up)
… implementation of the seven recommendations made in our initial report, Wage Theft Investigations (2013-S-38). … that the Department has made substantial progress in addressing the issues identified in our initial report. For example: The Department is now … implementation of the seven recommendations made in our initial report Wage Theft Investigati …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followService-Disabled Veteran-Owned Business Program Implementation
… that the Office of General Services (OGS) has made in implementing the Service-Disabled Veteran-Owned Business … Act established a 6 percent goal for SDVOB participation in State contracts. The Act also created the Division of … progress that the Office of General Services OGS has made in implementing the ServiceDisabled VeteranOwned Business …
https://www.osc.ny.gov/state-agencies/audits/2016/09/07/service-disabled-veteran-owned-business-program-implementationCity of Long Beach - Budget Review (B19-7-4)
… review issued in May 2018. Background The City of Long Beach, located in Nassau County, has been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4State Agencies Bulletin No. 415
… recover overpayments made to employees when that payment is recoverable under Section 200.3 of the State Finance Law. … an employee’s paycheck on a biweekly basis. The recovery is set up using an Earnings (amount to be deducted each … to be deducted). The amount deducted from each paycheck is updated in the Goal Balance field each pay period by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/415-automatic-processing-overpayments-inactive-employeesOpinion 2006-10
… improvement an allowance for services rendered by any town officer or employee, when the services have been necessary to … that the salary of a town clerk, as a town-wide elected officer, generally is a town-wide expense (1989 Opns St Comp … that the town board may separately compensate any town officer or employee for services necessary to or occasioned …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Opinion 97-18
… in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real property of county sewer district) IMPROVEMENT DISTRICTS -- Real Property (sale of real property of a county sewer district) -- …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Examination of Outstanding Premiums
… examination were to determine (i) the extent to which the New York State Insurance Fund (NYSIF) participates in the Statewide Offset Program (SWOP), and (ii) the amount of outstanding … able to recover through SWOP since April 2012. Background New York State businesses pay NYSIF premiums for workers …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsContract Advisory No. 7
… Subject: The only special characters which should be used in a Contract ID on the Statewide Financial System (SFS) are … goods, leases, revenue, construction, grants, etc. in the SFS is composed of the agency’s Business Unit (5 … characters (e.g. %,#,@,*,>, etc.) should not be used in any other part of the Contract ID. When creating the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/7-special-characters-should-not-be-used-contract-and-stand-alone-purchase-orderCity of Long Beach – Budget Review (B7-15-14)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2015-16 fiscal year … are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt totaling $12,000,000 to liquidate the accumulated deficit in the City’s general, water, sewer and risk retention funds …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14Town of Sidney – Budget Review (B4-16-13)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling $2.5 million to … review, we found that revenue and expenditure projections in the proposed budget are reasonable. The Town’s preliminary …
https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13Town of East Hampton – Budget Review (B7-16-14)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December …
https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14Town of Deerpark – Budget Review (B6-16-18)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18City of Long Beach – Budget Review (B7-14-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12