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Opinion 2007-5
… -- Fund Transfers (referendum requirements for transfer from capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve … a resolution of the governing board of a county for the transfer of monies from a capital reserve established … a specific improvement or specific item of equipment into another capital reserve fund is not subject to permissive …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… Board of Trustees (Board) ensured compensation received by the Clerk-Treasurer was consistent with his individual … The Board did not ensure that compensation received by the Clerk-Treasurer was consistent with his individual … Board of Trustees Board ensured compensation received by the ClerkTreasurer was consistent with his individual …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Selected Employee Travel Expenses
… 31, 2011. Background New York State's executive agencies spend between $100 million and $150 million each year on …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesPersonal Income Tax and Property Tax
… our examination was to determine whether personal income tax refunds (refunds) and property tax freeze, property tax relief, and school tax relief (i.e., STAR) credits … The objective of our examination was to determine whether tax refunds approved by the Department were appropriate and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxState University of New York Upstate Medical Center – Selected Travel Expenses
… 31, 2011. Background New York State’s executive agencies spend between $100 million and $150 million each year on …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesDiNapoli: Comcast Agrees To Disclose Political Spending
… disclosure agreements with 21 of them including Qualcomm Inc., Marriot International Inc. and PepsiCo Inc. Below is a complete listing of the companies with whom …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-comcast-agrees-disclose-political-spendingSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and … initiative to determine whether the use of travel monies by selected government employees complied with rules and … To determine whether the use of travel monies by selected government employees complied with rules and …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesCollege of Fredonia – Selected Employee Travel Expenses
… rules and regulations. The five employees are athletic coaches, professors or administrative staff whose travel …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesOpinion 91-14
… collecting refuse for village) GENERAL MUNICIPAL LAW, §119-o; TOWN LAW, §§198(9), 209-e(3): A town board, on behalf … to referendum. You ask whether, pursuant to section 119-o of Article 5-G of the General Municipal Law, a town … established pursuant to article 12-A of the Town. Section 119-o of the General Municipal Law authorizes "municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-14New York Psychiatric Center – Controls Over State Resources (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, New York State Psychiatric … York State Psychiatric Institute (Institute), established in 1895, is one of two clinical research facilities … for use of its facilities by Columbia personnel. In addition, the Institute was not receiving the ownership …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/new-york-psychiatric-center-controls-over-state-resources-followSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. Background New York … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/selected-employee-travel-expensesSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Administration of the Article 8-A Loan Program
… Purpose To determine whether the loans awarded by New York City’s Department of Housing … with the requirements of their loans with respect to correcting violations and making other needed repairs. The … To determine whether the loans awarded by New York Citys Department of Housing …
https://www.osc.ny.gov/state-agencies/audits/2014/09/18/administration-article-8-loan-programAssertive Community Treatment Program (Follow-Up)
… ACT teams include members from various fields (e.g., psychiatry, nursing, vocational rehabilitation). According to …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/assertive-community-treatment-program-followProcessing of Sexual Offense Evidence Collection Kits
… processed Sexual Offense Evidence Collection Kits (kits) in compliance with Executive Law Section 838-a: Maintenance … and known offenders. The Executive Law, which was enacted in November 2016 and amended in February 2017, required all law enforcement agencies to …
https://www.osc.ny.gov/state-agencies/audits/2020/05/27/processing-sexual-offense-evidence-collection-kitsDepartment of Taxation and Finance: Personal Income Tax
… tax refunds approved by the Department of Taxation and Finance (Department) for payment were appropriate and … tax refunds approved by the Department of Taxation and Finance Department for paymen …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxSelected Employee Travel Expenses
… include car rentals, meals, lodging, transportation, fuel, and incidental costs such as airline baggage and travel … and Finance with outliers in the areas of train fare, fuel and other miscellaneous travel expenses. The employees …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Opinion 2008-4
… matters) MUNICIPAL FUNDS -- Town Charges (costs for park district improvements not payable from general fund) PARK DISTRICTS -- Increase and Improvement of Facilities … or worn out facilities, undertaken in an existing town park district pursuant to the authority in Town Law § 202-b, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Opinion 90-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's … -- Treasurer's Powers (transfer of custody of moneys) INSURANCE LAW, §§9104, 9105: A village treasurer may not transfer custody of foreign fire insurance tax moneys to a firemen's association unless …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Selected Employee Travel Expenses
… with outliers in lodging, meals, rental cars, air fare, train, large negative adjustment, fuel and … 27 Department employees included lodging, airfare, train fare, fuel charges and meal reimbursements. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expenses-0