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Opinion 92-43
Whether General Municipal Law 104b authorizes a town board to require in its procurement policies and procedures adopted pursuant to that statute that all purchases or leases in excess of $50000 by the highway superintendent be approved by the town board
https://www.osc.ny.gov/legal-opinions/opinion-92-43Opinion 88-32
… powers and duties of a town clerk; cf . Real Property Tax Law, §920, providing that, upon receipt of the tax roll and warrant, the tax collecting officer of each city and town shall cause a …
https://www.osc.ny.gov/legal-opinions/opinion-88-32DiNapoli Announces Review of State Health Department's Progress in Addressing Nursing Home Pandemic Failures
… released in March 2022 exposed weaknesses in DOH’s ability to address the COVID-19 pandemic in nursing homes. “Families … last year by my office exposed the devastating extent to which residents were not adequately protected. Now, a year … of the Department of Health’s progress to see if they have made critical changes. New York must learn from the …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-announces-review-state-health-departments-progress-addressing-nursing-home-pandemic-failuresHarpursville Central School District – Lead Testing and Reporting (S9-25-11)
… 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of … pandemic). Cycle Three: January 1, 2023, to December 31, 2025. 2 Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/harpursville-central-school-district-lead-testing-and-reporting-s9-25-11Opinion 2001-5
… called to suppress. We also concluded, however, that the best course of action for fire district officials may be to …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5State Police Bulletin No. SP-251
… processing of the April 2023, April 2024 and April 2025 retroactive increases to Location Pay, Longevity … are affected. Background: Chapter 130 of the Laws of 2025 implements the 2023-2026 Agreement between New York … to certain payments retroactively to April 2023, 2024, and 2025 for Troopers in Bargaining Unit 07 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-251-april-2023-2024-and-2025-retroactive-increases-location-pay-longevityWyandanch Union Free School District – Budget Review (B21-7-1)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to … Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … to liquidate the accumulated deficit in the District’s general fund as of June 30, 2019. Under Local Finance Law …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Village of Suffern – Budget Review (B25-6-4)
… tentative budget for the next succeeding fiscal year. Key Findings We found that the significant revenue and … which is within the limits established by law. Key Recommendation In adopting the 2025-26 budget, the Board …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)
… Purpose of Audit The purpose of our audit was to determine if the Town established internal controls over … duties were not fully segregated and compensating controls have not been established. The water clerk could make adjustments to customer accounts without prior Board approval. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28Opinion 89-55
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … AND POLICE PROTECTION -- Police Chief (delegation of power to determine promotions) -- Police Department (delegation to chief of police of power over promotions) LOCAL LAWS -- …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Oversight of Adult Protective Services Programs (Follow-Up)
… of Adult Protective Services Programs ( 2020-S-2 ). About the Program In New York State, the Office of Children …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-followState Agencies Bulletin No. 1171
… appropriate retirement system. Agencies must complete ERS Form RS2050 to report service credit days in excess of days …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1171-procedures-processing-2012-summer-session-payments-institution-teachersState Agencies Bulletin No. 1077
… appropriate retirement system. Agencies must complete ERS Form RS2050 to report service credit days in excess of days …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1077-procedures-processing-2011-summer-session-payments-institution-teachersDiNapoli and James Announce Guilty Plea of Former New York City Council Candidate in Straw Donation Scheme
… candidate for elected office now stands convicted of a crime. DOI will continue to work with the Office of the State …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-and-james-announce-guilty-plea-former-new-york-city-council-candidate-straw-donation-schemeDiNapoli Releases Dashboard Tracking Federal Covid Funding and State Relief Programs
… how federal aid is used and to inform future conversations about budget priorities. Funds received and spent through …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-dashboard-tracking-federal-covid-funding-and-state-relief-programsDivision of Housing and Community Renewal Bulletin No. DH-128
… but is not included in the calculation of overtime. Tax Information: These monies are taxable income, will be … and income taxes and will be reported on the employee's Form W-2. Payroll Register and Employee Paycheck/Advice: The … to the Payroll Earnings mailbox. Questions regarding tax information may be directed to the Tax and Compliance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-128-2023-rrsu-over-40-comp-time-ii-cash-outDivision of Housing and Community Renewal Bulletin No. DH-123
… but is not included in the calculation of overtime. Tax Information These monies are taxable income, will be … and income taxes and will be reported on the employee's Form W-2. Payroll Register and Employee Paycheck/Advice The … to the Payroll Earnings mailbox. Questions regarding tax information may be directed to the Tax and Compliance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-123-2022-rrsu-over-40-comp-time-ii-cash-outThe Arc Franklin-Hamilton d/b/a The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… the costs reported by The Arc Franklin-Hamilton d/b/a The Adirondack Arc (Adirondack) on its Consolidated Fiscal Reports (CFRs) were …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2035
… predecessor unit on or after 04/01/2021. If an employee’s work schedule was less than 100% at any time during the … Pay (except Paid Leave of Absence/MLS) on the employee’s payment effective date. Employees must have a Comp Rate … Strike/Discip Fine 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2035-new-15-year-seniority-pay-eligible-members-agency-police-services-unitTown of Hancock – Transfer Station Operations (2016M-255)
… Purpose of Audit The purpose of our audit was to determine if transfer station operations were … Hancock residents subsidized transfer station operation. To make the transfer station self-sufficient, the price of transfer stickers would have to increase. Key Recommendations Consider a fee …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255