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New Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
Determine whether the Board provided adequate oversight of financial operations and whether they and officials complied with Law when using a line of credit.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-suffolk.pdfDansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
Determine whether ensured information technology (IT) assets were safeguarded and if District officials accurately maintained leave records.
https://www.osc.ny.gov/files/local-government/audits/pdf/dansville.pdfTioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
Determine whether District officials could achieve cost savings by offering health insurance buyout incentives and providing select special education services.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/tioga-2020-84.pdfOpinion 2001-15
… a lighting district pursuant to Town Law §202-c(1) is proper only if signed by the appropriate number of "resident owners"; that is, individual owners of real property who have established a … board on behalf of a lighting district whose sole asset is a service contract may, subject to mandatory referendum, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 89-40
… This opinion represents the views of the Office of the State Comptroller at the time it was …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Opinion 88-78
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … the procedural requirements of article 3 of the Municipal Home Rule Law (§§20, et seq .) must be followed. Pursuant to section 20(4) of the Municipal Home Rule Law, no local law shall be passed unless: (a) it is …
https://www.osc.ny.gov/legal-opinions/opinion-88-78State Agencies Bulletin No. 832
… Purpose To inform agencies of the availability of Control-D report … RDR (Reinstate Court Order Directive) PRF (Preferred List) RER (Reinstate Roster) RFD (Reinstate Disability) 713 … 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
… Listing) that lists potentially eligible employees for the Merit Step payment and to provide instructions for submitting transactions for eligible employees. OSC is no longer automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/918-september-2009-merit-step-listings-and-payments-certain-graded-and-nsDiNapoli Announces State Contract and Payment Actions for January 2017
… financial officer, DiNapoli's office reviews contracts for all state agencies and certain state public authorities … are reasonable, the playing field is level and taxpayers get the best value for their money. These independent audits … Growth Enterprises Corp. for site development for a semiconductor fabrication plant at the Marcy Nanocenter in …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-announces-state-contract-and-payment-actions-january-2017Opinion 98-6
… This opinion represents the views of the Office of the State Comptroller at the time … county board member as sole proprietor) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(h), (2)(e), 803: A county … would not have a prohibited interest in a contract with a firm of which the supervisor's spouse is the sole proprietor …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 93-23
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Electrical Services … performs work for town and private parties) -- Interest in Contract (chair of planning board in contract with town for electrical services) ZONING AND …
https://www.osc.ny.gov/legal-opinions/opinion-93-23Opinion 98-3
… on the particular circumstances. It may be advisable for the supervisor to recuse himself or herself and abstain … which specifically relate to the town comptroller and for the town comptroller's audit function in connection with … record of the governing board's proceedings. A "contract", for purposes of article 18, is defined in General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 2001-11
Whether an assistant chief of a fire department who owns more than 5 of the stock of a corporation would have a prohibited interest in contracts for radios
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Opinion 89-3
… This opinion represents the views of the Office of the State Comptroller at the time it was …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Opinion 2007-8
… The audit must be conducted by an independent certified public accountant or independent public accountant and must indicate whether the fire company …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 89-39
… member who is also an employee of the insurance agency with which the town contracts for insurance coverage would … to purchase insurance coverage from an insurance agency with which the board member is employed. You state that the … further state that the town would not be dealing directly with the branch office which the board member manages and …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 92-6
… -- Powers and Duties (checking accuracy of invoices prior to approval by town officer) GENERAL MUNICIPAL LAW, … General Municipal Law if the highway superintendent were to award contracts for the repair of town highway equipment … and her status as a subordinate of the superintendent, we do not believe that the clerk's functions can be properly …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Opinion 97-19
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … in the contract. The interest must be disclosed pursuant to General Municipal Law, §803, but is not prohibited. You … that the firm was the agent for the fire district prior to the treasurer's election to office. For purposes of this …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 92-30
… against county officials serving on boards of not-for-profit agencies) -- Exceptions (contracts with not-for-profit agencies) GENERAL MUNICIPAL LAW, §§801, 802(1)(f), … governing board who also serves on the board of a not-for-profit agency does not have a prohibited interest in a …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Opinion 96 - 14
… COLLEGES -- Conflicts of Interest (purchases from hardware store owned by college trustee) CONFLICTS OF INTEREST -- … and Sales (community college purchasing from hardware store owned by college trustee) EDUCATION LAW, §6304(6); … year, the college purchases supplies from a hardware store owned by the trustee and the sum of the purchases plus …
https://www.osc.ny.gov/legal-opinions/opinion-96-14