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Opinion 90-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … MUNICIPAL FUNDS -- Appropriations and Expenditures (use of commercial hazardous waste facility assessments); … Whether the proceeds from the imposition of an assessment on the gross receipts of a commercial …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 88-47
… in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (applicability of general statutes of limitations to lien enforcement) REAL PROPERTY TAX LAW, §§902, 1422: The enforcement of liens for unpaid county and village taxes is … Whether a sixyear statute of limitations would bar the enforcement of outstanding village tax liens for 1966 through …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Unified Court System Bulletin No. UCS-321
… automatic processing of the April 2023 UCS Increments and Longevity Increments and provide instructions for payments not processed … to Article 2, Section 37.4(a) of the Judiciary Law and Chapter 1 of the Laws of 2023, which implemented the … OSCs automatic processing of the April 2023 UCS Increments and Longevity Increments and provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-321-april-2023-state-new-york-unified-court-system-ucs-incrementsOpinion 90-2
… -- Grants (by village to town library) VILLAGES -- Powers and Duties (contract for library services with, or grant to … by the town within which the village is located and which is supported by town-wide taxes, for library … by the town within which the village is located and which is funded by town-wide taxes. Section 256 of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 94-14
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and … agencies (IDAs) from providing financial assistance in respect of any project located wholly outside the … industrial development agency (IDA), since its formation in 1974, has provided financial assistance in the development …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Town of Hamburg - Finance Office (2023M-109)
… Determine whether the Town’s Finance Office payroll was accurate and supported. Key Findings The Town Board … her own credit card purchases. The former Director was arrested in September 2022 for charges relating to her … and Town officials did not ensure Finance Office payroll was accurate and supported. The Town made improper, …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109CUNY Bulletin No. CU-782
… Broadcast Associate (FT & H) SJ $35.01 College Graphics Design (FT & H) TG $35.01 College Interior Designer TG … Operations Technician (FT & H) SJ $35.01 Television Media Design Specialist (FT & H) SJ $35.01 University Architect TG …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-782-district-council-37-dc37-local-375-dues-increaseDiNapoli: NY State Pension Fund Purchases $20 Million in State of Israel Bonds
… because we have confidence in the spirit of innovation and tenacity of Israeli people and in the strength of our … equals a spread of +138 basis points versus the 10-Year Treasury at the time of purchase. The state pension fund has … always be standing with you.” said Howard L. Goldstein, US and International chairman of the board of directors for …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-ny-state-pension-fund-purchases-20-million-state-israel-bondsDivision of Housing and Community Renewal Bulletin No. DH-126
… listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-126-october-2023-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-127
… Purpose: The purpose of this bulletin is to inform the Division of Housing and Community Renewal of … equated to a grade (Grade 001-032) and whose annual salary is below the Job Rate of the employee’s grade on the payment … 2023 DC 37 RRSU Performance Advance provided the employee: Is in a BU67 position on the payment effective date; and Has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-127-october-2023-district-council-37-dc-37-performanceState Agencies Bulletin No. 1910
… Employees in Bargaining Unit 01 and Bargaining Unit 21 who have a Payroll Status of Active, Leave With Pay, or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1910-april-2021-increase-location-pay-downstate-adjustment-and-location-payCrown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to all staff for the 2020-21 school year … staff were required to complete mental health training. Three of the 12 recommended components of mental …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newXV.2 Fiscal Year Period – XV. End of Year
… which operate under a different fiscal year, e.g. SUNY and CUNY. Pursuant to various sections of law and to complete the execution of the financial plan for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv2-fiscal-year-periodXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… will impact the available purchase order balances for the two purchase orders affected. Therefore, it is important for … must correct the accounting by processing a voucher with two separate transactions netting to zero, as follows: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderXIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
… an expense report, the Business Unit must follow the check cancellation procedures for joint custody bank accounts … an expense report the Business Unit must follow the check cancellation procedures for joint custody bank accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkState Contract and Payment Actions in January
… In January, the Office of the State Comptroller approved 1,323 contracts for state … Corporation for office space in Erie County. Office of General Services – Design & Construction $10.2 million … Butler Construction Group Inc. to construct new Department of Transportation Regional Sub-Headquarters in Dutchess …
https://www.osc.ny.gov/press/releases/2022/02/state-contract-and-payment-actions-januaryLake Pleasant Central School District – Claims Auditing (2021M-202)
… report - pdf ] Audit Objective Determine whether the Lake Pleasant Central School District (District) Board of … Determine whether the Lake Pleasant Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202DiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… water system and then falsified reports to the town to cover up the loss of water. Peets is scheduled back in court on October 19. Peets’ actions were exposed …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… uncertainty as the COVID-19 pandemic continues to disrupt school district operations and finances,” DiNapoli … also reviewed environmental risk factors, which are often out of the district’s control and could be related to an … paid in the current state fiscal year. The possibility of additional federal aid may also mitigate some risk of stress …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressTown of Owasco – Financial Management and Procurement (2021M-70)
… capital plans. Determine whether professional services and playground equipment were procured in a manner to ensure the prudent and economical use of … ensure the proper procurement of professional services and playground equipment. The Board did not: Adopt an adequate …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70