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Town of Greenwich – Purchasing (2020M-135)
… Town of Greenwich (Town) officials sought competition when purchasing goods and services. Key Findings Town officials generally did not seek competition when purchasing goods and services. Of 50 purchases reviewed …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Lake Placid Central School District – Claims Auditing (2016M-84)
… claims. Not all claims were audited and approved prior to payment. Key Recommendations Only print signed checks after … District, other than those allowed under State Education Law, is paid prior to audit and approval by the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Comptroller DiNapoli & A.G. Schneiderman Announce Indictment of Former Highway Superintendent in Public Corruption Case
… to the Town of Erin. “This indictment shows that nobody is above the law – a principle that has guided my office in … in government and wastes taxpayer dollars, and that is why I will continue to pursue those who betray the public trust.” … gas engine for the Highway Department’s 4-cylinder diesel Cat Loader. It is believed the parts and services expensed …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-ag-schneiderman-announce-indictment-former-highway-superintendent-publicProperty Tax Credits
… whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department during the period … of Property Tax Freeze, Property Tax Relief, and STAR credits began at various times, with the oldest program …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsPersonal Income Tax and Property Tax
… freeze, property tax relief, and school tax relief (i.e., STAR) credits (collectively referred to as credits) approved …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxCayuga County – Court and Trust Funds (2024-C&T-5)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June 30, 2024. Background Pursuant to a court order, certain assets may be provided to the court and … County Clerk’s and Surrogate’s Court’s records. Three cases totaling $175,940 were excluded from the annual report. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Opinion 2001-5
… FIRE DISTRICTS -- Appropriations and Expenditures (authority to offer rewards) -- Powers and Duties (authority to offer … leading to the conviction of the persons responsible for an "incident" at a local high school at which a member of the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Opinion 2001-8
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … as the dissolved fire protection district. (2) There is no authority for a fire district to establish a scale of tax … or for the portion of the district not included in any zone. The notice of the public hearing must specify the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Opinion 90-20
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's association) -- Recipients (transfer of custody of moneys) -- Treasurer's Powers …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Opinion 89-51
… that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Contracts (additional payments … for the services of private contractors); (cost of VFBL insurance) FIRE PROTECTION DISTRICTS -- Fire Protection Contracts (additional …
https://www.osc.ny.gov/legal-opinions/opinion-89-51State Agencies Bulletin No. 911
… BU79 * SUNY Construction Fund BU96 IOLA (Interest on Lawyer Account) Fund BU98 Industrial Exhibit Authority BU99 * …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/911-withholding-april-2009-performance-advance-longevity-payment-salaryTown of West Seneca – Purchasing (2015M-11)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … Municipal Law more than five years ago. The Board, as a whole, did not audit claims. Town officials did not always …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Town of Lewis – Highway Purchases (2014M-103)
… Background The Town of Lewis is located in Lewis County and has a population of approximately 850. It is governed by … all purchases contained adequate supporting documentation, and the Board authorized a claim for prepayment of materials … year. Key Recommendations Ensure that all Town officials and employees involved in purchasing have a copy of the …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Opinion 90-60
… discussed in the opinion. REFUSE AND GARBAGE -- Solid Waste Facility (validity of installment purchase contract to … to enter into certain contracts and agreements for solid waste management, collection and disposal. Section 120-w(2) … operation, financing, ownership or maintenance of a solid waste management-resource recovery facility ... for a period …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Exhibit 3, Draft Contract, Module 3 – Delaware Corporate Law Counsel
Exhibit 3, Draft Contract, Module 3 – Delaware Corporate Law Counsel
https://www.osc.ny.gov/files/procurement/pdf/module-3-delaware-corporate-law-counsel-contract.pdfOversight of the Pesticide Reporting Law (2017-S-57)
To determine the accuracy and completeness of the Department of Environmental Conservation’s (Department) pesticide reporting database from self-reported ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s57.pdfPersonal Privacy Protection Law Release Form - AC 3216a
Personal Privacy Protection Law Release Form - AC 3216a
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/ac3216a.pdfUnified Court System Bulletin No. UCS-256
… Pursuant to Article 2, Section 37.4(a) of the Judiciary Law and the following Chapter Laws, increments are to be … least “Satisfactory” to be eligible for a longevity step payment in April 2018. Effective Date(s) The April 2018 UCS … effective date and check date: Pay Cycle/Pay Period Type Payment Effective Date Check Date Administration 1 Lag …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-256-april-2018-state-new-york-unified-court-system-ucs-incrementsCUNY Bulletin No. CU-457
… the salary is greater than or equal to ‘Last 1 year step’ (Max) If the Increment Code is 0103 and the salary is greater than or equal to ‘Last 1 year step’ (Max) If the Increment Code is 1108 and the salary is not equal to ‘Last 1 year step’ (Max) If the Increment Code is 1106 and the salary is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-457-january-2013-increments-city-university-new-york-cunyOpinion 89-9
… to a creditor or to a person who has paid or incurred the funeral expense of the decedent. Payment may not be made … to a creditor or to a person who has paid or incurred the funeral expenses. The affidavit must show that the decedent …
https://www.osc.ny.gov/legal-opinions/opinion-89-9