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City of Newburgh – Budget Review (B6-16-17)

… and expenditure projections in the City’s proposed budget for the 2017 fiscal year are reasonable. Background The City … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review … The City continues to rely on one-time revenue from the sale of real property which, if not sold, will cause a …

https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17

Red Creek Central School District – Financial Condition (2016M-365)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365

Churchville-Chili Central School District – Financial Management (2015M-354)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … budgets that overestimated operating expenditures by 6 to 7 percent between fiscal years 2012-13 and 2014-15, … reserve, specific funding and expenses of the reserves to date, as required by the reserve funds policy. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354

Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)

… at approximately 700 establishments of certain devices used to weigh and measure commodities that are sold on the … Current weights and measures software does not have audit trail capabilities. Key Recommendations Establish written … Ensure that weights and measures software has audit trail capabilities and review monthly audit trail reports for …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-and

Eldred Central School District – Budget Review (B4-15-3)

… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Eldred … Eldred Central School District Budget Review B4153 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3

State Agencies Bulletin No. 1374

… bulletin is to provide agency payroll staff with OSC’s current Deduction Priority Schedule. Affected Employees … To provide agency payroll staff with OSCs current Deduction Priority Schedule …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1374-deduction-priority-schedule-updated

Opinion 89-24

… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Collective Bargaining … is a voluntary non-profit association within the meaning of section 802(1)(f) (see Stettine , supra ). … is a voluntary non-profit association within the meaning of General Municipal Law, §802(1)(f). We note that …

https://www.osc.ny.gov/legal-opinions/opinion-89-24

DiNapoli Releases Executive Budget Report

… state’s spending trajectory on major programs in ways that do not harm services, but ensures their long-term fiscal … way to budget gaps that cumulatively total $27.3 billion from SFY 2026-27 through SFY 2028-29. Over the Financial Plan … (e.g., Temporary Assistance for Needy Families and Home Energy Assistance Program), child and foster care, and …

https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-report

XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement

… personal income tax liability for these travel expenses can be negligible, such as the amounts associated with meal … that may be substantial. Agencies are responsible for (i) understanding the personal income tax implications … rare exceptions the head of the agency has the ability to make a subjective determination to designate an employee’s …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-station

Opinion 2002-4

… a private individual and the channel is regularly used by fishing guide boats and other pleasure craft. Ice melt, … utilize waterways within the town, including those in the fishing industry, are not impeded by adverse conditions of …

https://www.osc.ny.gov/legal-opinions/opinion-2002-4

Opinion 90-36

… 37: A town tax collecting officer may accept a postdated check tendered as payment of taxes, and retain the same until … the tax collecting officer elect to refuse a postdated check, he or she should return it promptly to the person who tendered the check. You ask whether a town tax collecting officer should …

https://www.osc.ny.gov/legal-opinions/opinion-90-36

Opinion 88-56

… and Sales (fire district commissioner an employee of firm doing business with district) -- Exceptions … district commissioner, who is a salaried employee of a firm doing business with the district, does not have a … conflict of interest in purchase contracts between the firm and the district if the exception contained in General …

https://www.osc.ny.gov/legal-opinions/opinion-88-56

Opinion 95-23

… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … of documentation) TOWN LAW, §118(1): The town board, or the town comptroller if claims are audited by the town … the statement by the town officer whose action gave rise or origin to a claim to be based on that officer's review of …

https://www.osc.ny.gov/legal-opinions/opinion-95-23

Opinion 92-12

… self-employed or performing uncompensated services) WORDS AND PHRASES -- Employment (meaning for purposes of General Municipal Law, §207-a[6]) GENERAL MUNICIPAL LAW, §207-a(6): A disabled … firefighter forfeits his or her entitlement to payments and benefits provided pursuant to General Municipal Law, …

https://www.osc.ny.gov/legal-opinions/opinion-92-12

Opinion 2001-2

… DISTRICTS -- Powers and Duties (discretion in crediting points under a service award program) VOLUNTEER FIREFIGHTERS … required in order to be credited with twenty-five points); (granting of points for one activity conditioned upon accumulation of …

https://www.osc.ny.gov/legal-opinions/opinion-2001-2

DiNapoli: Wall Street Bonuses Edge Up in 2014

… was slightly less profitable in 2014, it added 2,300 jobs in New York City , the first year the industry has added jobs since 2011. "The cost of legal settlements related to … increased by 1.4 percent to 167,800 workers, adding 2,300 jobs in 2014. While the industry is still 11 percent smaller …

https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014

Opinion 98-18

… Opns St Comp No. 81-1, p 1). Given that fire districts do not, in fact, "act on behalf of" municipalities, it is …

https://www.osc.ny.gov/legal-opinions/opinion-98-18

CUNY Bulletin No. CU-809

… Purpose: The purpose of this bulletin is to provide instructions to agencies for processing the CUNY 2021-2024 Retroactive … Asst Loc 20543 U6 unrepresented group Background: Pursuant to the Collective Bargaining Agreements authorized by Carmelo … The purpose of this bulletin is to provide instructions to agencies for processing the CUNY …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-809-city-university-new-york-cuny-2021-2024-retroactive-blue