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Town of Rushford - Procurement (2020M-43)
… report - pdf] Audit Objective Determine whether goods and services were procured in accordance with the Town’s procurement policy and applicable statutes. Key Findings Of 59 payments totaling … did not have the required request for proposals (RFP) and/or the required number of quotes prior to being made. The …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Opinion 88-17
… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (whether municipality may compel subdivider to dedicate park land) GENERAL CITY LAW, §§33,34; TOWN LAW, §§277(1), … approval of a subdivision plat, to compel dedication of park land in the subdivision without compensation. 34 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Middlesex Fire District – Procurement (2025M-135)
… back to January 1, 2022 to review the purchase of a tanker truck. Understanding the Audit Area A board of fire … made a payment of $157,992 toward the purchase of a tanker truck. Audit Summary District officials did not ensure the … State General Municipal Law’s (GML) competitive bidding requirements. When District officials do not seek competition …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Opinion 93-11
… the opinion. BONDS AND NOTES -- Debt Limit (computation of with respect to installment purchase contracts) PUBLIC … used in General Municipal Law, §109-b(6)(c) in connection with the "115% limitation" contained in that section, applies … purchase contract plus those outstanding, together with the amount of "outstanding indebtedness, would exceed …
https://www.osc.ny.gov/legal-opinions/opinion-93-11Opinion 2000-10
… of the sale or other disposition of the … project, for the payment to the state from the proceeds of such sale or … sale or other disposition of the . . . project, for the payment to the state from the proceeds of such sale or …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10IX.6.E Education Department - G5 System – IX. Federal Grants
… The Federal Department of Education operates a grants … each state agency must use the same UEI number for all its grants. To receive funds through G5, each agency is … immediate notification of approval or rejection for all online payment requests. Approved requests are then paid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemBrewster Central School District - Professional Services (2019M-235)
… whether the District procured professional services in accordance with Board policies and applicable statutory … whether the District procured professional services in accordance with Board policies and applicable statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235Veterans Day Message from State Comptroller DiNapoli
… their lives on the line and leaving family and loved ones behind to protect our freedoms. From the patriots who …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliTown of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… The Board: Approved inappropriate or unsupported credit card charges totaling $5,759. Key Recommendations Remit all … parties in a timely manner. Enforce the Town’s credit card policy and establish a policy for meals. Require … adequate supporting documentation, thoroughly audit credit card claims and pay charges timely to avoid late fees. …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Town of Seneca Falls - Procurement (2018M-143)
… above a reasonable limit only after soliciting some form of competition, and provide guidance as to how such …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Cayuga County - Procurement and Claims Audit (2018M-274)
… Findings County officials: Did not seek competition for aggregate purchases from nine vendors totaling approximately … not adequately supported. Key Recommendations Consider the aggregate amount to be expended for the same or similar type …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Opinion 88-34
… §1660, whether it be done by ordinance, order, rule or regulation, must be accomplished in accordance with the … the violation of any local law, ordinance, order, rule or regulation adopted pursuant to the Vehicle and Traffic Law is … Law, §131 defines a town ordinance to include a "rule or regulation of the town board for the violation of which a …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Contract #C001148 - Printing and Mailing of NYSLRS Member Annual Statements
… This project will begin with an initial meeting, either in person or via telephone, arranged by OSC approximately two … after contract approval. NYSLRS is seeking a contract to cover the printing and mailing of the 2023, 2024, 2025, and …
https://www.osc.ny.gov/procurement/c001148DiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… provide a host of important services to citizens. However, the 639 authorities operating outside of New York City employ … million in expenditures, which accounts for 60 percent of all local authority expenditures; · IDAs and LDCs held 85 percent of all the local authority debt reported; and · Local authority …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyOpinion 90-32
… REFERENDUM -- Mandatory (need for upon construction of building for highway department purposes) -- Permissive (need for upon construction of building for highway department purposes) -- Highway Garage … Lisa E. Rubenstein, Esq., Attorney to the Town Town of East Fishkill …
https://www.osc.ny.gov/legal-opinions/opinion-90-32DiNapoli: NYC Vehicle Fleet Meeting Goals on Fuel Efficiency but Aging Emergency and Sanitation Trucks Often Sidelined for Repairs
… City has cut fuel use and emissions across its municipal vehicle fleet, but the average vehicle age is now the highest since 2012, and aging emergency and … City has cut fuel use and emissions across its municipal vehicle fleet but the average vehicle age is now the highest …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-nyc-vehicle-fleet-meeting-goals-fuel-efficiency-aging-emergency-and-sanitation-trucks-oftenCompliance With Freedom of Information Law Requirements
… Objectives To determine if the Capital District Transportation Authority (CDTA) and its … agency, including public authorities, is required to make all eligible records available for public inspection or … the request will be granted or denied. Maintain a log of all FOIL requests and related communications with requestors, …
https://www.osc.ny.gov/state-agencies/audits/2020/10/16/compliance-freedom-information-law-requirementsReport of the Actuary - 2023
Report of the Actuary - Summary of Valuation of Assets, Liabilities, and System Membership for Fiscal Year Beginning April 1, 2023 Valuation and for Fiscal Year Ending March 31, 2025 Billing
https://www.osc.ny.gov/files/retirement/resources/pdf/actuary-report-2023.pdfReport of the Actuary - 2024
Report of the Actuary - Summary of Valuation of Assets, Liabilities, and System Membership for Fiscal Year Beginning April 1, 2024 Valuation and for Fiscal Year Ending March 31, 2026 Billing
https://www.osc.ny.gov/files/retirement/resources/pdf/actuary-report-2024.pdfDiNapoli: Fewer Counties Exceeding Tax Cap
… half over the past four fiscal years, dropping from 15 in 2012 to only six in 2015, according to a report issued today by State … tax levy increase has remained at or below 2 percent in each of the past four years. “Counties are holding the … than half over the past four fiscal years dropping from 15 in 2012 to only six in 2015 according to a report issued …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-fewer-counties-exceeding-tax-cap