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Opinion 91-57
… the municipality ( cf . Local Finance Law, §165.00[a]), it is our opinion that the requirement to keep library moneys in … of the use, disposition, and expenditure of those moneys is vested in the library board of trustees even if the municipal treasurer is the custodian of library moneys. (Education Law, §§226[6], …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 97-22
… of a dormitory for the county community college. This is in reply to your letter concerning a proposal to build a … dormitory for a community college whose sole local sponsor is a county. You ask who, as between a community college … county community college, except in the City of New York, is administered by a board of trustees of ten members …
https://www.osc.ny.gov/legal-opinions/opinion-97-22State Agencies Bulletin No. 1198
… the changes described in this Bulletin. Background OSC is converting from using the Social Security number as the … and Rehire, Concurrent Hire and Transfer transactions. It is important to not that all other transaction typessubmitted … ID that was submitted. Temporary ID Restrictions: Field is a character field and can be 1 – 11 characters Value of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1198-changes-automated-interface-transaction-processing-ai-agencies-onlyState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … (Mbps) per 1,000 students, as guided by the New York State Education Department. When tested, the average wireless … (Mbps) per 1,000 students, as guided by the New York State Education Department. When tested, the average wireless …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli: Fiscal Stress Remains Low in Villages
… stress. “Although the number of fiscally stressed villages is small, these communities still grapple with the same … stress score which classifies whether a municipality is in “significant fiscal stress,” in “moderate fiscal stress,” is “susceptible to fiscal stress” or has “no designation.” …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fiscal-stress-remains-low-villagesOpinion 90-46
… the issues discussed in the opinion. COUNTY CLERK -- Fees (refund by State of county's portion of index fees) FEES -- Court Fees (refund by State of county's portion of index fees) CIVIL … to Civil Practice Law and Rules, §8018(a). The State must refund to a county the county's $5.00 portion of each index …
https://www.osc.ny.gov/legal-opinions/opinion-90-46Centereach Fire District – Procurement (2016M-342)
… June 30, 2016. Background The Centereach Fire District is a district corporation of the State, distinct and separate … rescue services to approximately 31,500 residents and is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Amagansett Union Free School District - Procurement (2018M-206)
Determine if the District procures goods and services in accordance with its procurement policy
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/28/amagansett-union-free-school-district-procurement-2018m-206Opinion 92-44
… GENERAL MUNICIPAL LAW, §207-m: The chief of police of a city, who is the permanent full-time head of the police … to General Municipal Law, §207-m, the chief of police of a city, who is the permanent full-time head of the police … exclusive of fringe benefits (see, e.g., Phaneuf v City of Plattsburgh , 84 Misc 2d 70, 376 NYS2d 781, affd 50 …
https://www.osc.ny.gov/legal-opinions/opinion-92-44XI.2.K Authorized Signatures – XI. Procurement and Contract Management
… on behalf of an agency where the State of New York is a party, and Vendor responsibility determinations for the … The department head of an administrative agency is the Commissioner; for a college or university, it is the President; for correctional facilities, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2k-authorized-signaturesOpinion 2004-2
… gravel vendor) -- Purchase and Sales (purchase of gravel from vendor leasing real property from spouse of board member) GENERAL MUNICIPAL LAW §800(3): … spouse is leased to a vendor which supplies gravel from the property to the town, and (1) the lease was entered …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Retroactive Service Credit Due to Litigation, Settlements, and Arbitration Awards – Enhanced Reporting
… credit based on litigation, settlements or arbitration when such actions result in the payment of retroactive … contact OSC’s Legal Department at 518-473-5880. To adjust a member’s earnings or days worked due to litigation, … and Employer Services Bureau a copy of the legal document for review. You will be charged for the employer portion of …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/retroactive-service-credit-due-litigation-settlements-and-arbitration-awardsJamesport Fire District - Gasoline Inventory (2019M-04)
… the gasoline inventory. Key Findings The delivery and use of gasoline has not been monitored or reconciled leading to unaccounted for gasoline with a value of about $930. Because officials did not follow the … delivery and usage. Follow the District purchasing policy when procuring gasoline and obtain a vendor contract to …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04Accounts Payable Advisory No. 46
… Subject : Updated proper invoice guidance. Guidance : The Office of the State Comptroller (OSC) has updated the policies and procedures regarding a proper … Updated proper invoice guidance …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceAccounts Payable Advisory No. 41
… requisitions and/or purchase orders (POs) for centralized contract purchases Reference: Guide to Financial Operations … Units to use a requisition and/or purchase order with a contract ID reference when purchasing from centralized … requisitions andor purchase orders POs for centralized contract purchases …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesBrewster Central School District - Professional Services (2019M-235)
… not seek competition for professional services from three of the 10 professional service providers reviewed. These … Ensure that officials comply with the purchasing policy when procuring professional services. District officials should: Conduct a periodic review of professional service providers to determine the need for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235State Fiscal Year 2022-23 Enacted Budget Analysis
… State-supported debt by a) incurring debt (albeit in the form of a loan, rather than “bonds or notes”), b) …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisHancock Fire Department – Audit Follow Up (2018M-236-F)
… The purpose of our review was to assess the Departments progress as of February 2022 in implementing our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/hancock-fire-department-audit-follow-2018m-236-fYates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… complete report - pdf] Audit Objective Determine whether Yates County Industrial Development Agency (YCIDA) officials … Determine whether Yates County Industrial Development Agency YCIDA officials …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andTown of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… (Town) Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected … Supervisor did not properly collect and disburse cash assets in his custody, nor did the Board ensure the … Throop Town Supervisor and Town Board Board ensured cash assets in the Supervisors custody were properly collected and …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172