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Opinion 88-79
… the particular federal law without violating the gift and loan provisions of Art. VIII, §1 of the New York … general welfare of the inhabitants of the municipality. Article VIII, §1 of the State Constitution prohibits villages … or private undertaking. In 1987 Opns St Comp, No. 87-9, p 15, we concluded that a city may loan federal grant money to …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Opinion 91-14
… referendum. You ask whether, pursuant to section 119-o of Article 5-G of the General Municipal Law, a town board, on … is or are required to pledge its or their faith and credit for the payment of the principal of and interest on … the contract would not be subject to referendum. April 19, 1991 John A. Paider, Esq., Chief Deputy Town Attorney …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Opinion 94-16
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Thousand Islands Central School District – Financial Management (2022M-201)
… manage fund balance and reserves. As a result, officials have withheld funds from productive use and may have missed opportunities to reduce the tax levy. The Board and District officials: … fiscal year-end surplus fund balance ranging from $2.4 to $3 million (10.3 to 12.8 percent) of the next year’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Employer Reporting - Employee or Independent Contractor
Guidelines to help NYSLRS employers to classify workers as employees or independent contractors.
https://www.osc.ny.gov/files/retirement/employers/pdf/emp-reporting-employee-or-independent-contractor.pdfTax Data Verification for Towns and Cities
Print out slideshow prior to live webinar to follow along and take notes.
https://www.osc.ny.gov/files/local-government/academy/pdf/tax-data-verification-towns-cities-052318.pdfFraud Prevention and Detection
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https://www.osc.ny.gov/files/local-government/academy/pdf/Fraud-Prevention-and-Detection-11-15-18.pdfOverview of Online Resources Provided by the Office of the State Comptroller
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https://www.osc.ny.gov/files/local-government/academy/pdf/overview-online-resources-10-23-19.pdfCommonly Misunderstood Concepts in Budgeting Webinar Presentation
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https://www.osc.ny.gov/files/local-government/academy/pdf/commonly-misunderstood-concepts-in-budgeting-11-19-19.pdfSUNY Bulletin No. SU-277
… of their 06/30/2019 salary rounded to the nearest cent. An employee who is an incumbent of a position on 06/30/2019 but … without pay is eligible for the salary increase when the employee returns from the leave, provided the employee remains in an eligible position. An employee in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-277-2019-salary-increase-psnu-employees-represented-unitedWithdrawing Your Contributions and/or Your Membership – State Police Plan
… also apply by mail by submitting a Withdrawal Application (RS5014) . 1 Once you have ten or more years of service …
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membershipDiNapoli: State Financial Condition Improving
… New York state’s short-term financial condition continues to improve …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up)
… Metro- North Railroad. (Metro-North Railroad later dropped out of the contract.) In July 2017, LIRR exercised its first … not implemented. Key Recommendation Officials are given 30 days after the issuance of this report to provide information on any action planned to …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-management-followSafe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… do more to meet the minimum SAVE Act requirements. None of the safety plans met all the minimum requirements. Two … did not have all the required members. No school met all of the annual safety training requirements. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Garrison Union Free School District – Information Technology (2023M-127)
… and resume essential operations in a timely manner. 40 of the 115 enabled nonstudent network user accounts (35 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127DiNapoli: Investors Expand Corporate Disclosure of Political Spending
… shareholder proposals seeking disclosure from 29 companies in which it has investments of more than $2.73 billion. "We … on politics can be a risky business. When it’s done in the shadows it may result in spending that is contrary to the company’s long-term …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spendingTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… lacked one or more pieces of supporting documentation to verify their eligibility and/or were incorrectly granted. One property owner did not meet the eligibility requirements to receive agricultural … were not supported. As a result, the property owner may have incorrectly received $80,126 in tax reductions. The …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Enforcement of the Mitchell-Lama Surcharge Provisions
… supervised by Homes and Community Renewal’s Division of Housing and Community Renewal (DHCR). Our audit focused on … an unnecessary financial burden on lower-income tenants living in those developments. Our testing focused on the … Village) of the three developments we reviewed. Income verification audits were required for 110 of the selected …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsSelected Aspects of the Minority- and Women-Owned Business Enterprises Program
… (WBE). Key Findings Accurate vendor contact information is critical for interested agencies and contractors to … example, in October 2013, an MWBE was sold to a new owner who renamed the business, but the MWBE’s former name and … percent) of the 83 files we requested were either missing mandatory and required documents used to certify MWBEs or the …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programDiNapoli: Audits Find $70 Million in Dubious Claims, Persistent Medicaid Billing System Failures
… today released two audits revealing more than $70 million in questionable Medicaid claims and payments. DiNapoli’s … and recover any overpayments as soon as possible.” In the first audit , the Department of Health (DOH) made as … Medicaid overpayments. DiNapoli’s auditors identified claim processing problems that led to many of the payments. …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audits-find-70-million-dubious-claims-persistent-medicaid-billing-system-failures