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New Legislation Providing Financial and Budgetary Flexibility to Local Governments and School Districts
The purpose of this Legislation is to relieve some of the financial stress experienced by local governments and school districts.
https://www.osc.ny.gov/files/local-government/publications/pdf/providing-financial-and-budgetary-flexibility-to-local-governments-and-school-districts.pdfNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
Determine whether the Board provided adequate oversight of financial operations and whether they and officials complied with Law when using a line of credit.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-suffolk.pdfXVI.4.A Cash and Investments – XVI. Financial Reporting
… References: GASB Statement No. 40 – Deposit and Investment Risk Disclosures (an amendment of GASB Statement No. 3) (GASB … and GASB Statement No. 72 require various disclosures of risk exposure arising from the State’s cash and investment … of deposit and investment policies related to credit risk, concentration of credit risk, interest rate risk, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsOpinion 88-7
… debt service need not be paid from the assessments. 4 Opns St Comp, 1948, p 315 superseded. You ask whether 4 Opns St Comp, 1948, p 315 (File No. 3046) reflects the current … balance of an appropriation." We note that 4 Opns St Comp, 1948, p 315 failed to consider that Local Finance …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Reporting of Billboard Income
… Purpose To determine whether income from properties with billboards was being accurately … Statements (RPIE) filed with the New York City Department of Finance (Finance). We also determined whether penalties … Determine whether income from properties with billboards was being accurately …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeOpinion 90-1
… CONSTITUTIONAL LAW -- Gifts and Loans (gifts of moneys to public entities) LOCAL LAWS -- Municipal Funds (authorizing gift of to another municipal corporation) MUNICIPAL FUNDS -- … hazardous waste facility assessments); (contributions to public entities - school district) ENVIRONMENTAL …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 2001-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … on the issues discussed in the opinion. FEES -- Imposition of (authority of a town to install a tollbooth and charge a … leads to a recreation area and to charge a fee for the use of such road …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13Opinion 88-25
… -- Use of (exclusion of nonresidents); (imposition of fees and regulations) TOWN LAW, §198(4); STATE CONSTITUTION, ART … in the town maintains a dam, a public boat launch facility and a beach. You also indicate that the use of the facilities … use of the facilities in the district to property owners and inhabitants of the district, or to district property …
https://www.osc.ny.gov/legal-opinions/opinion-88-25Opinion 2000-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to General Municipal Law, article 5-G for the provision of police protection as a joint service. You ask whether two … a municipal cooperation agreement for the joint provision of police protection …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Avoiding a Rejected DRO – Divorce and Your Benefits
… status of “surviving spouse.” Separate Accounts — NYSLRS does not maintain separate accounts for members and … established by statute (RSSL Article 2, Title 5). The RSSL does not give NYSLRS authority to grant the rights and … court order or agreement, their option election is irrevocable. NYSLRS cannot accept a DRO requiring the member …
https://www.osc.ny.gov/retirement/members/divorce/avoiding-rejected-droAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… 202 students. The New York City Department of Education (DoE) refers students to Aim High based on clinical … Aim High reports to SED on its annual CFRs. SED reimburses DoE for a portion of its payments to Aim High based on …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualMedicaid Program – Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans
… disenrolled from a Plan and the Plan was not “at risk” for the provision of services during the disenrollment … were subsequently disenrolled and the Plans were not “at risk” (did not pay for medical services) during the … payments during disenrollment periods when Plans were “at risk” (provided medical services), the Medicaid program could …
https://www.osc.ny.gov/state-agencies/audits/2016/03/30/medicaid-program-improper-payments-recipients-no-longer-enrolled-managed-long-term-careReporting on Foreclosure of Real Property Funds – Kings County
… proceeds to sell the property. The referee schedules the sale, appears in court on the appointed date and time and sells the property at auction, closes the sale, distributes the proceeds of the sale (including payment of any surplus funds to the County …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyWorld Trade Center Presumption – Non-Contributory Plan with Guaranteed Benefits
… If you participated in the World Trade Center rescue, recovery or cleanup …
https://www.osc.ny.gov/retirement/publications/1513/world-trade-center-presumptionWorld Trade Center Presumption – Career Plan
… employer of NYSLRS or another New York public retirement system at that time, you should be aware of the benefits … law. 1 You may be eligible for an accidental disability retirement benefit if you become permanently disabled and …
https://www.osc.ny.gov/retirement/publications/1642/world-trade-center-presumptionMultiple Dwelling Property Inspections (2018-MS-1)
… Multiple Dwelling Property Inspections 2018MS1 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Controls Over the Empire State Supportive Housing Initiative
… housing to ensure all New Yorkers have access to safe and secure housing. As part of this plan, ESSHI’s goal … had critical issues at the housing units, such as water leaks, water stains, and mold, while two of the six had lesser …
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativeVI.5 Project Budgets – VI. Budgets
… in the Commitment Control module and should refer to SFS Coach for additional guidance: Topic: Commitment Control, … in the Project Costing module and should refer to SFS Coach Job Aid JAA-GCC101-009 ‘Create and Finalize Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsOpinion 88-40
… and supervision of joint service) VILLAGES -- Fiscal Year (change in fiscal years) GENERAL MUNICIPAL LAW, §119-o(2)(a), … may provide for delegation of that responsibility to other officers. (2) If a municipal cooperation agreement … service. (3) A municipal cooperation agreement may provide how to allocate moneys remaining at the conclusion of each …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Audit of the Tuition Assistance Program at Plaza College
… To determine whether Plaza College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … their programs of study. Key Recommendations The Higher Education Services Corporation should recover $549,316, plus …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-college