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Connetquot Central School District – Financial Condition (2015M-98)
… The Board did not adopt realistic budgets based on historical costs and trends. The District consistently … budgets that reflect the District’s actual needs based on historical trends or other identified analysis. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Bethpage Union Free School District – Leave Accruals (2015M-100)
… Purpose of Audit The purpose of our audit was to determine if the … agreements for the period July 1, 2013 through November 30, 2014. Background The Bethpage Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… Amani Public Charter School, located in the City of Mount Vernon, is a public school that is not under the control of …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… 30, 2016. Background The Town of Poughkeepsie is located in Duchess County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… January 1, 2014 through June 30, 2015. Background The Upper Mohawk Valley Memorial Auditorium Authority is located … Upper Mohawk Valley Memorial Auditorium Authority Procurement …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Hudson Housing Authority – Board Oversight (2016M-302)
… 2016. Background The Hudson Housing Authority is located in the City of Hudson in Columbia County and provides … for qualified individuals. The Authority is governed by a seven-member Board of Commissioners consisting of five … The Board did not perform an audit of claims or designate a claims auditor to do so. Key Recommendations Adopt written …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Village of Mount Morris – Treasurer’s Office (2013M-65)
… Village of Mount Morris Treasurers Office 2013M65 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
Town of Fort Ann Lake Hadlock Dam Collapse 2013M60
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60State Agencies Bulletin No. 276
… 11, 2001. Effective Date Immediately Specifics The State Attendance Rules have been amended, effective September … the following: Military Leave under Section 242 of the State Military Law, Supplemental Military Leave Benefit at … eligible for a military stipend are to be paid regular State salary (including Location and Geographic pay, if …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/276-payment-military-stipend-events-september-11-2001Opinion 89-64
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … -- Purchases (consideration paid); (obtaining appraisals) NEW YORK CONSTITUTION, ARTICLE VIII, §1; GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 96-15
… that bear on the issues discussed in the opinion. BUILDING INSPECTOR -- Expenses (judgment arising from his or her … to pay a judgment arising from the conduct of the building inspector or from the town's planning and zoning activities … judgment arises partially from the actions of the building inspector or from the town's planning and zoning activities …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 98-12
… that the school fund is a "fund" of the city within the meaning of section 9-a. Ordinarily moneys in a city's general … in the city's general fund constitute "moneys" within the meaning of section 9-a and may be temporarily advanced to the …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 95-3
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution (calculation of amount set aside for … educational purposes when cities and county levy the same tax); (allocation of amount not set aside for county or … educational purposes when cities and county levy the same tax) -- Pre-emption (where cities and county levy the same …
https://www.osc.ny.gov/legal-opinions/opinion-95-3New York’s Agriculture Industry: A Resilient Part of State and Local Economies
… sector grew in 2021 to reach new highs. In addition, farms contribute to food security in their communities, an … of Agriculture and Markets, there are over 33,000 farms in the State. 2 In addition, nearly 23 percent of the … high of 23,868 in 2021. 4 FIGURE 1: Employment on New York Farms Source: U.S. Bureau of Labor Statistics As shown in …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesState Agencies Bulletin No. 895
… OSC Actions: Automatic Processing of Increases After payroll processing for Pay Period 1 is completed, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/895-april-1-2009-salary-increase-employees-represented-public-employeesFinancial Data: How can we submit a data request?
… (LGSA) Help Line at 1-866-321-8503 or 518-408-4934 or e-mail requests to the LGSA’s Service Request mail box . When possible, it is helpful if a request contains …
https://www.osc.ny.gov/local-government/data/financial-data-how-can-we-submit-data-requestOpinion 90-51
… service network number" to each parcel. These numbers alert the person who receives the call as to which emergency … such municipality. The service supplier acts as collection agent of the surcharge for the municipality (County Law, …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 90-41
… by resolution, determine to construct the whole or any part of the sewerage system at the expense of the village. … by resolution, to determine to construct the whole or part of a sewerage system at the joint expense of the village … for a benefit assessment is contained in Article 22. We suggest that this amendment be corrected during the …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 98-10
… of village streets performed by the town pursuant to a contract with the village. This is in reply to your letter concerning a contract between a town and a village for the repair and … to pre-empt may be express (see Jancyn Manufacturing Corp. v County of Suffolk , 71 NY2d 91, 524 NYS2d 8) or may …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 2001-11
… for purposes of section 801 of the General Municipal Law) -- Purchases and Sales (assistant fire chief as … doing business with fire district) GENERAL MUNICIPAL LAW §801: An assistant chief of a fire district fire … is also deemed to have an interest in contracts of a firm, partnership or association of which the officer or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11