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Opinion 93-19
… certified copies of orders of adoption. This is in reply to your correspondence in which you requested our opinion … office. The Surrogate's Courts are divided in practice as to how SCPA, §2402(13) should be applied to certificates of …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Opinion 97-18
… sewer district) COUNTY LAW, §§215(5), (6); 275: Pursuant to County Law, §215, real property acquired for a county … sold, upon a two-thirds vote of the board of supervisors, to the highest bidder after public advertisement. Such sale … 522, 455 NYS2d 32, holding that a municipality may not submit a proposition to a referendum in the absence of …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 90-7
… for the benefit of the city. You ask whether, pursuant to Public Officers Law, §18, a city may indemnify the members … authorizes certain "public entities", including cities, to defend and indemnify public officers and employees in any … and indemnified by the city. March 29, 1990 William W. Oliver, Esq., Deputy Corporation Counsel City of …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Seized Assets Program
… report asset seizures to Division Headquarters. During our site visits, we identified 16 cash seizures totaling $39,967 …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programOpinion 96-4
… in accord with the strong policy of the law to require a full accounting of all public funds and to prevent municipal … on "strong" public policies which require, inter alia , a full accounting for all public funds and look with disfavor …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 94-10
… the governing board of any county, city, village or town to create a commission on human rights. Sections 239-q and … (compare General Municipal Law, §240 which, with respect to municipal recreation programs, defines municipality as … or more villages within or outside the town could agree to form a joint townwide-village commission on human rights. …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 94-4
… statement of the officer whose action gave rise or origin to a claim may be executed by a signature stamp affixed with the intent to execute the statement, unless the town board or town … a town may be paid unless an itemized voucher in the form prescribed by the town board, or by the town comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-94-4CUNY Bulletin No. CU-740
… is to notify agencies of an automatic dues increase for employees represented by IUPAT, Local 1969 in Bargaining … is to notify agencies of an automatic dues increase for employees represented by IUPAT Local 1969 in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-740-international-union-painters-and-allied-trades-iupat-localXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… OSC’s Bureau of Payroll Services issues periodic guidance to payroll officers on the establishment and maintenance of … of account information is used on the expense report. To ensure travel and expense reimbursements are deposited … will delay payment and will require reprocessing in the form of a check. If an employee has separately directed their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentCitizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… operations for the period January 1, 2013 through December 16, 2014. Background Citizens Hose Company (Company) provides … operations for the period January 1 2013 through December 16 2014 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsTown of Sidney – Budget Review (B4-15-18)
… deficit obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… 31, 2014. Background The Town of Petersburgh is located in Rensselaer County and has a population of approximately 1,600. The Town is governed by … Municipal Law’s competitive bidding requirements. Perform a thorough review of credit card purchases each month. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andTown of North Norwich – Budgeting (2015M-54)
… Purpose of Audit The purpose of our audit was to determine if Town officials effectively planned, monitored … fund were not structurally balanced. The Board planned to appropriate fund balance in the highway fund which was not … fund balance levels. The Board used non-recurring revenues to fund recurring expenditures. The Board did not fund its …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54State Agencies Bulletin No. 1855
… Purpose The purpose of this bulletin is to request verification of the agency address that will be displayed on Employee Form W-2 for Tax Year 2020. Effective Dates This bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1855-verification-agency-return-address-employee-form-w-2-wage-and-taxTown of Sidney – Budget Review (B4-14-19)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Delaware County, issued debt totaling $2.5 million to liquidate a portion of the cumulative deficit incurred by … to issue obligations to fund operating deficits to submit their preliminary budgets for the next fiscal year to …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… internal controls over selected financial operations for the period January 1, 2012 through November 30, 2013. … an elected five-member Town Board. Budgeted appropriations for the 2013 fiscal year were approximately $1.9 million. Key Findings The Clerk did not issue receipts for any collections nor did she maintain a cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… a vendor by almost $2,500. Invoices were not compared to contract terms. Were not familiar with all of the Town’s … pricing. Periodically reconcile gallons of fuel on hand to records showing the beginning inventory and gallons …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Town of Richmondville – Administration of Grant Moneys (2013M-374)
… Purpose of Audit The purpose of our audit was to review the Board’s … later because utilities were turned off due to failure to pay. The facility, which is owned by the developer, is …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Accounts Payable Advisory No. 68
… agencies must follow when procuring and paying for moving services from the Office of General Services’ … vendors to ensure the agency receives the best value for moving services. Each agency is required to complete a … services closely to ensure it pays the appropriate amount for services performed. The GFO, Chapter XII, Section 10.D – …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesTown of Saranac – Payroll (2014M-289)
… 2013 through July 31, 2014. Background The Town of Saranac is located in Clinton County and has a population of approximately 4,000. The Town is governed by an elected five-member Town Board, which … of the Town Supervisor and four Board members, and is responsible for general oversight of Town operations and …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289