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Opinion 98-11
… LAW, §25-a: When the last day of the penalty-free period for the payment of real property taxes falls on a Saturday, … tax payment postmarked on the day after the last day for the payment of taxes without penalty is timely, when the last day of the penalty-free period is a Sunday. For purposes of this opinion, we have assumed this issue is …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 96-5
… fees unless a statute expressly so provides (see 1988 Opns St Comp No. 88-38, p 75; 1983 Opns St Comp No. 83-20, p 22). Section 5225 of the Insurance Law … (2 Opns St Comp, 1946, p 290; see also People v Brooklyn Garden Apartments , Inc. , 283 NY 373, 381 [1940]). We have …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 96-16
… county of all the property and facilities of a town water district for the construction of a new town hall. This is in … county of all the property and facilities of a town water district pursuant to Town Law, §198(12). You ask whether the … provides that the governing board of a town improvement district may sell all or any part of the property and …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 94-33
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … statute. August 2, 1994 Patricia Lamb McCarthy Deputy Comptroller 1 Note that the service award statute is silent …
https://www.osc.ny.gov/legal-opinions/opinion-94-33XII.8.F Changes to Vouchers After Submission to OSC – XII. Expenditures
… a change to a voucher after submittal to the Office of the State Comptroller (OSC) for payment through the Statewide Financial System. The following is a list of voucher fields OSC will change on behalf of an agency if requested, or OSC will change to facilitate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8f-changes-vouchers-after-submission-oscMastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)
… Purpose of Audit The purpose of our audit was to determine if claims were audited in a timely manner and properly supported for the period July 1, 2011, to March 31, 2013. Background The Library is located in the …
https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… Objective Determine whether Mount Pleasant Cottage Union Free School District (District) officials used a competitive … response. … Determine whether Mount Pleasant Cottage Union Free School District District officials used a competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Town of Westerlo – Selected Financial Activities (2013M-323)
… of the water district fund and Justice Court operations for the period January 1, 2012 through December 31, 2013. … and four elected members. The Town’s budgeted expenditures for the 2013 fiscal year are approximately $2.7 million. Key … the Board has not established a repair reserve for the water district fund in anticipation of future repair …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… accuracy of the Town’s records and reports for the period January 1, 2014 through April 30, 2015. Background The Town … accuracy of the Towns records and reports for the period January 1 2014 through April 30 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… and purchase all fuel from the vendor providing the best total price. Establish a comprehensive vehicle fleet …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312Town of Dansville - Board Oversight (2014M-115)
… oversight of Town assets and the Clerk’s operations for the period January 1, 2012 through February 28, 2014. … five-member Town Board is the legislative body responsible for the general management and control of the Town’s … to ensure Town assets are safeguarded and used only for necessary and authorized Town purposes. The Board …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115CUNY Bulletin No. CU-785
… is to notify agencies of an automatic union dues increase for employees represented by DC37, Local 2627 in Bargaining … DC37, Local 2627 dated April 22, 2024, membership dues for employees in Bargaining Units T9 (deduction code 254) … is to notify agencies of an automatic union dues increase for employees represented by DC37 Local 2627 in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-785-district-council-37-dc37-local-2627-dues-increaseUnified Court System Bulletin No. UCS-326
… is to notify agencies of an automatic dues increase for employees represented by Suffolk County Court Employees … 2023, to increase membership dues from $15.00 to $20.00 for employees in Bargaining Unit F8 (Deduction Code 456). … is to notify agencies of an automatic dues increase for employees represented by Suffolk County Court Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-326-suffolk-county-court-employees-association-dues-increaseLynbrook Union Free School District – Purchasing (2022M-17)
… purchasing policy for goods and services not subject to competitive bidding. Key Findings The purchasing agent did not ensure purchases adhered to the District’s purchasing policy for goods and services not subject to competitive bidding. As a result, the purchasing agent approved 17 purchases totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17VII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables
… Agencies are responsible for retaining backup documentation outside SFS, even though … refer to the General Retention and Disposition Schedule for New York State Government Records as published by the New York State Archives and Records for guidance on minimum retention periods for other fiscal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirementsTown of Guilderland – Golf Course Collections (2017M-22)
… received at the Town golf course for the period January 1, 2015 through October 31, 2016. Background The Town … received at the Town golf course for the period January 1 2015 through October 31 2016 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Unified Court System Bulletin No. UCS-342
… is to notify agencies of an automatic union dues increase for employees represented by DC37, Local 1070, in Bargaining … of organization dues deduction per bi-weekly payroll for members of DC37, Local 1070, shall be changed from $27.86 … is to notify agencies of an automatic union dues increase for employees represented by DC37 Local 1070 in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-342-district-council-37-dc37-local-1070-dues-increaseOpinion 88-54
… The town board may, however, initiate proceedings for such an extension prior to the effective date of the … December 31, and, if so, what time table must be followed for the extension of the consolidated district. As noted in … delay including, among other factors, the potential for increases in the cost of improvements and further real …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 89-41
… LAW, §216; TOWN LAW, §179: A mandatory referendum to establish a service award program for the volunteer … case, the board of fire commissioners is not required to hold a public hearing before the establishment of a … 11-A of the General Municipal Law fails to prescribe how a referendum required by that statute is to be conducted, …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Review Invoices, Purchase Orders and Payments
… Portal. The online service allows you to search for invoices, purchase orders and payments (dating back to … Statewide Financial System: Log in Don't have an account? For step-by-step online instructions, select the “help” link … SelfService Portal The online service allows you to search for inv …
https://www.osc.ny.gov/state-vendors/portal