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Opinion 90-23
… BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE … VIII, §§6, 12; LOCAL FINANCE LAW, §105.00: The cities of Buffalo, Rochester and Syracuse may exclude from their …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Monroe County - Financial Condition (2018M-179)
… $12.4 million in one-time increases that are unlikely to recur. The County relied on $65 million in revenue … $30.85 million in reported general fund interfund advances to cover deficit cash balances in 2017. The County does not have sufficient general fund balance to mitigate significant revenue shortages or unanticipated …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Opinion 92-23
… opinion. IMPROVEMENT DISTRICTS -- Commissioners (lease of property not required for the purposes of district) REAL PROPERTY -- Leases (authority to enter into lease … of no such limitation contained elsewhere in any other statute (see 1981 Opns St Comp No. 81-209, p 222). As a …
https://www.osc.ny.gov/legal-opinions/opinion-92-23State Police Bulletin No. SP-227
… with a Comp Rate Code of ANN who are in BU07 (Grade 701) The attached April 1, 2022 Salary Schedule reflects the 2.00% increase. The BU07 (Grade 701) Additional Compensation chart is attached. Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-227-april-1-2022-2-salary-increase-state-police-employees-representedChenango Valley Central School District -- Budget Review (B19-4-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an … The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Village of Suffern – Budget Review (B22-6-2)
… [read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an … fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Town of Andover – Audit of Claims (2013M-388)
… The purpose of our audit was to evaluate the audit of claims process for the period January 1, 2012 through September 30, 2013. Background The Town of Andover is located in Allegany County and is governed by …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388City of Mount Vernon – Budget Review (B21-6-3)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to … of real property. Revenues for real estate transfer taxes, mortgage taxes and Court fees are unsupported and could be overestimated. Appropriations for overtime, health insurance, retirement, contingencies, separation payments, …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Town of Afton – Budgeting Practices (2013M-304)
… of our audit was to examine the Town’s budgeting practices for the period January 1, 2012 to August 22, 2013. Background … the last five completed fiscal years were not budgeted for and the associated means of financing were not … on the highway garage that the Board also did not budget for. We reviewed budgets for the last five completed fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Opinion 2003-6
… costs for town police department in town that includes village with its own police department) POLICE AND POLICE PROTECTION -- Financing (raising costs for town … Town Law §138, providing that the salaries of the town building inspector "shall be a charge upon the taxable …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 91-47
… the matter is properly resolved by examining the true nature of an objection made pursuant to section 709. Article … general provisions pertaining to letters granted to all nature of fiduciaries. This article, therefore, is … Weinstock , 40 NY2d 1, 386 NYS2d 1, an objection of this nature does not involve the contention "that such undue …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Town of Covert – Financial Management and Justice Court (2015M-180)
… and its resultant financial condition and to review the Courts financial activity for the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180Motor Vehicle Theft and Insurance Fraud Prevention Program (2022-M-2)
To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22m2.pdf2025ABC State of New York General Obligation Bonds, March 2025 (POS)
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, ins. comp., fiduciaries and investment companies and may be accepted by the State Comptroller and the State Superintendent of Fin. Serv. where the deposit of obligations is required by law.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2025abc-pos.pdf2025ABC State of New York General Obligation Bonds, March 2025
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, ins. comp., fiduciaries and investment companies and may be accepted by the State Comptroller and the State Superintendent of Fin. Serv. where the deposit of obligations is required by law.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2025abc-os.pdfState Agencies Bulletin No. 2274
… positions. Specifically, the Trainee 1 titles (currently NS equated to Grade 13) will be restructured and equated to a Grade 14; and Trainee 2 titles (currently NS equated to Grade 14) will be restructured and equated to a … equations and dollar amounts applicable to the Trainee 1 (NS equated to Grade 13) and Trainee 2 (NS equated to Grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2274-restructure-two-year-professional-traineeships-leading-grade-18DiNapoli: Tax Revenues Through December Were $2.5 Billion Lower Than Last Year
… by the state Division of the Budget (DOB), according to the monthly State Cash Report released by New York State … billion due by March 31. December Cash Report Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-tax-revenues-through-december-were-25-billion-lower-last-yearOther Bulletin No. 69
… Purpose: The purpose of this bulletin is to provide the State University … in Bargaining Unit 96 in the SCF with an increment code of 1976-2018 who meet the eligibility criteria are affected. … Civil Service Law, Article 8, Section 130 and the Division of the Budget Bulletin D-1148 provide for payment of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-69-april-2023-state-university-construction-fund-scfOther Bulletin No. 76
… Purpose: The purpose of this bulletin is to provide the State University … in Bargaining Unit 96 in the SCF with an increment code of 1976-2019 who meet the eligibility criteria are affected. … Service Law, Article 8, Section 130 and the Division of the Budget Bulletin D-1152 provide for payment of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-76-april-2024-state-university-construction-fund-scfOpinion 88-71
… waive the imposition of penalties arising from a property owner's nonpayment of water rents in the context of compromising a claim asserted by the property owner relative to the accuracy of his water bill. This is in … from forms filed by property owners. You state that an owner of an apartment complex in the city has challenged the …
https://www.osc.ny.gov/legal-opinions/opinion-88-71