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Opinion 92-30
… GENERAL MUNICIPAL LAW, §§801, 802(1)(f), 803, 806: A member of a county governing board who also serves on the … Pursuant to section 801(1), unless an exception set forth in section 802 applies, an interest in a contract … contract of the county. The disclosure statement must be set forth in the official minutes of the county board. With …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Opinion 96 - 14
… from petty cash fund) -- Exceptions (consideration $100 or less) -- Purchases and Sales (community college … the college in which the trustee has an interest exceeds $100. You ask whether a member of the board of trustees of a … had an interest during the fiscal year, does not exceed $100 1 . Thus, in a given fiscal year, the trustee would not …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 92-13
… town clerk to four years. Town Law, §24 provides generally for two year terms of office for the town supervisor, town councilmen and town clerk. … the courts have also upheld local laws which fixed minimum salary schedules for separate city departments ( Petition of …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 95-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … not applicable (see Town Law, §§61, 203, 215[19]; see also New York Telephone Company v Town of North Hempstead , 86 Misc 2d …
https://www.osc.ny.gov/legal-opinions/opinion-95-7DiNapoli: Restaurant Industry Critical to New York City's Economy
… restaurants and bars are small businesses, and most (80 percent) have fewer than 20 employees. More than 60 percent of city resident … In addition, the availability of loan and grant funds, both directly from the city and through the …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyOpinion 88-13
… also be noted that the courts of this State have held public officials to a high standard of conduct and, on … spirit and intent of the statute, are inconsistent with public policy, or suggest self-interest, partiality or …
https://www.osc.ny.gov/legal-opinions/opinion-88-13DiNapoli: Corporate America Must Show Progress on Diversity, Equity & Inclusion
… gender equity in the workplace, in company policies and in how it interacts with customers,” DiNapoli said. “When … on diversity, equity and inclusion, but there’s so much more work to do. The Fund will continue to expand its … policies, practices, and data disclosure related to DEI is a priority for the Fund’s corporate governance engagement. …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-corporate-america-must-show-progress-diversity-equity-inclusionOpinion 88-44
… Also, we note that the courts of this State have held public officials to a high standard of conduct and, on … spirit and intent of the statute, are inconsistent with public policy, or suggest self-interest, partiality or …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Opinion 88-68
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … from a plat or official map, license or permit must state the name, residence and the nature and extent of the … in this instance, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-88-68State Agencies Bulletin No. 832
… Merit Step eligible employees in Bargaining Unit 05 with a Pay Basis Code of 21P or CAL Effective Date(s) September … are effective: September 1, 2008 for employees with a Pay Basis Code of CAL The contract Begin Date for employees … on the effective date due to their employee status, do not appear eligible for the payment due to their salary or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/832-september-2008-merit-step-listings-and-payments-certain-graded-and-nsState Agencies Bulletin No. 918
… Merit step eligible employees in Bargaining Unit 05 with a Pay Basis Code of 21P or CAL Effective Date(s) September … are effective: September 1, 2009 for employees with a Pay Basis Code of CAL The contract Begin Date for employees … on the effective date due to their employee status, or do not appear eligible for the payment due to their salary or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/918-september-2009-merit-step-listings-and-payments-certain-graded-and-nsAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
Determine whether the Board and District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionOysterponds Union Free School District - Financial Management (2019M-217)
Determine whether the Board and District officials provided adequate oversight and management of the Districts budget and financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… activity in the general fund. Accurately record revenue and expenditures in the correct program. Recognize revenue in … of accounting. District officials agreed with our findings and indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationPoughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… and secured the District’s information technology (IT) assets. Key Findings Student treasurers and faculty … not prepare timely reports for the Board or the auditor. IT assets valued at $11,397 were not included on the … ECA receipts. Ensure that the central treasurer reports to the Board and the auditor in a timely manner. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andGlens Falls Common School District - Cash Management (2019M-177)
… not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials … earnings could have been increased by $45,330 during the audit period. Key Recommendations Ensure available funds are invested, within legal limits, to maximize interest earnings. Prepare monthly cash flow …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… We project appropriations were estimated more reasonably in 2019-20 but certain account lines continued to be …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementNewfield Central School District - Information Technology (2019M-181)
… District officials generally maintained proper asset inventory records and provided IT security awareness training …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181Whitehall Central School District - Medicaid Reimbursements (2019M-42)
Determine whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/whitehall-central-school-district-medicaid-reimbursements-2019m-42Moriah Central School District - Medicaid Reimbursements (2019M-64)
Determine whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64