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Opinion 98-16
… return to general fund of excess moneys in school district reserve fund for tax certiorari claims) SCHOOL DISTRICTS -- Reserve Fund (timing for return to general fund of excess … EDUCATION LAW, §3651: Moneys deposited in a tax certiorari reserve fund by a school district, which are not expended to …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Opinion 95-21
… on its own motion, and must, upon the filing of a proper petition, initiate a proceeding to consolidate two or more sewer districts. The consolidation is subject to public hearing and permissive referendum requirements. You … Whether a town board may initiate a proceeding to consolidate several sewer districts on its own motion or …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Opinion 93-26
… ad valorem assessment. October 22, 1993 Myron I. Mandel, Esq., Town Attorney Town of Highlands …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Opinion 93-19
… ACT, §2402: A Surrogate's Court may not charge a fee for certificates of adoption or for certified copies of orders of … our opinion regarding whether a fee should be charged for certificates of adoption or certified copies of the order of … in practice as to how SCPA, §2402(13) should be applied to certificates of adoption or certified copies of orders of …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Opinion 93-13
… to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and … to municipalities within county the cost of sheriff's road patrol) - Pre-emption (formation of special district for …
https://www.osc.ny.gov/legal-opinions/opinion-93-13State Agencies Bulletin No. 1092
… automatically end date existing dues (code 202) and agency shop fees (code 213) to Council 82 for all employees in the … Effective August 19, 2011, dues (code 202) and agency shop fees (code 213) collected from employees in Bargaining … by OSC to PBANYS, Inc. OSC will continue this practice up to and including paychecks dated October 26, 2011. OSC has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1092-new-union-bargaining-unit-31State Agencies Bulletin No. 1119
… for repaying the 2011-2012 PEF Deficit Reduction Plan, the 2011-2012 M/C Deficit Reduction Plan and the 2011-2012 SCF CSEA Deficit Reduction Plan to employees who leave State service. Background … procedures for repaying the 20112012 PEF Deficit Reduction Plan the 20112012 MC Deficit Reduction Plan and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1119-repayment-2011-2012-deficit-reduction-plan-employees-represented-publicFood Metrics Implementation
… improperly included purchases made by entities that are not operated by the State, which we estimate total about $11 …
https://www.osc.ny.gov/state-agencies/audits/2017/09/18/food-metrics-implementationNew York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the New York Center for Child Development, Inc. (NYCCD) on its … 2013. Background NYCCD, formerly known as the Manhattan Center for Early Learning, Inc., is a New York Citybased … and his spouse also own the for-profit entity New York Center for Infants and Toddlers (NYCIT), which operates Early …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manualOpinion 2004-1
… 1 (hereinafter, "squads") composed of firefighters who are members of the department or company (General Municipal … suggesting that services in the case of emergencies are limited to those involving an ambulance. To the contrary, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Opinion 2001-12
… that bear on the issues discussed in the opinion. LIBRARIES -- Library Trustees (authority to provide for … municipalities and school districts that sponsor public libraries to elect to confer the benefits of section 18 on employees of public libraries, at the direct expense of the municipality or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide audit initiative …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0Selected Employee Travel Expenses
… period April 1, 2008 through March 31, 2011. Background New York State's executive agencies spend between $100 million and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesAdministration of the Article 8-A Loan Program
… Purpose To determine whether the loans awarded by New York City’s Department of Housing Preservation and Development (HPD) under the Article 8-A Program are being used only for qualified … purpose, and whether loan recipients are complying with the requirements of their loans with respect to correcting …
https://www.osc.ny.gov/state-agencies/audits/2014/09/18/administration-article-8-loan-programState Agencies Bulletin No. 860
… Compensatory Time II program. Affected Employees Employees in the following bargaining units who have opted to participate in the Over 40 Compensatory Time II program: Administrative … allows eligible employees to earn compensatory time in lieu of a cash payment for overtime hours worked in excess …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/860-processing-over-40-compensatory-time-ii-lump-sum-overtime-payments-uponCity of Long Beach – Budget Review (B7-15-14)
… and expenditure projections in the City’s tentative budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14The Common Retirement Fund – Employer Contributions and Rates
… The New York State Common Retirement Fund (the Fund) holds and invests the money used to pay NYSLRS … The New York State Common Retirement Fund holds and invests the money used to pay NYSLRS benefitslearn about its three …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … we audited travel expenses for the highest-cost travelers in the State as well as other outliers. These employees each … including 17 employees with outliers in lodging, meals, rental cars, air fare, train, large negative adjustment, fuel …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expenses-0Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Town of Throop – Procurement (2022M-173)
… (Town) Board (Board) ensured that Town officials solicited competition for purchases subject to competitive bidding and … The Board did not always ensure that officials solicited competition for purchases subject to competitive bidding or … of the 180 purchases totaling $1.3 million we reviewed. Competition was not sought for professional services from …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173