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Opinion 88-51
… (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a … repair reserve fund may be expended for the dredging of a lake if the work is intended to restore the lake to its original condition and need not be undertaken …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 2002-16
… Law §1-102[6], [7]; cf . Wells v Town of Salina , 119 NY 280). In this regard, we note that towns and villages have … Marianne Stecich, Esq., Village Attorney Village/Town of Mount Kisco 1 Although a proposed contract has been provided, we …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16SUNY Bulletin No. SU-209
… IC 17 Y91 Also Receives – IC 18 Z91 Also Receives – IC 19 CHS Chair Stipend X94 Chair Stipend – IC 17 Y94 Chair Stipend …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-209-2014-2016-deficit-reduction-plan-psnu-employeesState Police Bulletin No. SP-256
… Putnam (40), Dutchess (14) counties) $2,461 (Bronx (03), Kings (24), Queens (41), Richmond (43), NYC (31), Rockland … increase) SPL (Supp Location Compensation) (Bronx (03), Kings (24), Queens (41), Richmond (43), NYC (31), Rockland … Putnam, Dutchess counties) SPL = $2,400 (Bronx, Kings, Queens, Richmond, NYC, Rockland, Westchester, Nassau, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-256-april-2023-2024-and-2025-retroactive-increases-location-pay-longevityVII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… of Taxation and Finance. Create an AP Adjustment Voucher in SFS as described in Section 3 – Refund of … Payment Type Advance Account Code Petty cash 59001 Travel 59002 Confidential 59003 Other 59004 Professional … Advance Lapsed Account Code Lapsed Petty Cash 32209 Lapsed Travel 32210 Lapsed Confidential 32211 Lapsed Other 32212 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… Compliance With the Reimbursable Cost Manual (2015-S-48) Story Place Preschool, Inc.: Compliance With the Reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualLyndonville Central School District – Financial Condition (2016M-143)
… Purpose of Audit The purpose of our audit was to review the … The Lyndonville Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Frankfort and Schuyler in Herkimer County. The District, … 985 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Germantown Central School District – Financial Management (2013M-230)
… The Germantown Central School District is located in Columbia County. The District is governed by a Board of … District officials consistently overestimated expenditures in the adopted budgets by a total of $5.5 million. As a … four years, District officials appropriated $3.2 million in fund balance that was not needed to fund the budgets, and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Town of Laurens – Budgeting Practices (2013M-204)
… Purpose of Audit The purpose of our audit was to assess the Town’s budgeting practices for … January 1, 2012, to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves … Town of Laurens Budgeting Practices 2013M204 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Comptroller DiNapoli Releases Municipal Audits
… and disbursements policies. Town of Guilford – Justice Court Accountability (Chenango County) The justices did not … sufficient records to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsOpinion 2004-2
… leasing real property from spouse of board member) GENERAL MUNICIPAL LAW §800(3): If real property owned by a town board … vendor leases property from the board member's spouse, as well as matters relating to any permissible town contract … in the profits of the vendor. Article 18 of the General Municipal Law (§800 et seq .) contains the provisions of law …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2State Agencies Bulletin No. 1161
… amount. The amount would be calculated by multiplying the adjustment to the earnings amount by +.01923. Note: Monies … amount. The amount would be calculated by multiplying the adjustment to the earnings amount by +.01538. Note: Monies … adjustments minus the retroactive health insurance adjustment. If the deficit reduction monies exceed the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1161-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleOpinion 90-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Standardization (contents of …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Opinion 88-47
… bar the enforcement of outstanding village tax liens for 1966 through 1978 that were levied before village tax … Inasmuch as the village tax liens in question, for 1966 through 1978, were subject to the provisions of section … bar the enforcement of outstanding village tax liens for 1966 through 1978 that were levied before village tax …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Debt – 2022 Financial Condition Report
… affect its ability to provide current services, as well as its long-term fiscal health. High borrowing levels … directly affect its ability to provide current services as well as its longterm fiscal health …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtDrug Management and Disposal
… abuse and addiction. Both conditions factor into the need for safe drug disposal practices. Drug disposal options for the public include permanent collection boxes, where … to securely mail unwanted drugs to a drug disposal site for destruction. Key Findings We found that the Department …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposalCapital Planning and Maintenance
… Purpose To determine whether the Ogdensburg Bridge and Port Authority effectively plans and prioritizes its capital … December 23, 2015. Background The Ogdensburg Bridge and Port Authority (Authority), created in 1961, manages over $73 … the Ogdensburg International Airport (Airport); the Port of Ogdensburg (Port); the New York and Ogdensburg …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceSubway Wait Assessment
… separately in the Committee reports for both weekday and weekend service. However, on the Dashboard, an individual can … and peak/off-peak service for only weekday service – weekend statistics are not provided on the Dashboard. Key … may not be in accordance with the Guidelines. Provide weekend WA statistics on the Dashboard. …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentState Agencies Bulletin No. 1215
… Purpose To inform agencies of OSC ‘s annual record update process and provide data entry … amount for a combined total contribution limit of $23,000 in 2013. An additional deferment is also available … contribution amount for a combined contribution limit of $26,000 in 2013. Effective Dates Administrative paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1215-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tda