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Model Code of Ethics for Local Governments - Frequently Asked Questions
… her spouse’s involvement in an accident with a municipal vehicle. Depending on the circumstances, he or she may then …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsStudent Achievement Program
… promote the ideals of public service among the leaders of tomorrow …
https://www.osc.ny.gov/student-achievementOpinion 92-31
… -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties (publication of informational newsletter) VILLAGE LAW, §4-412(1): A village, by local law, may provide for the publication and distribution of a newsletter for its residents containing information including …
https://www.osc.ny.gov/legal-opinions/opinion-92-31State Agencies Bulletin No. 1708
… not processed automatically Affected Employees Employees in hourly positions who meet the eligibility criteria … increased the New York State minimum wage for employees in non-governmental positions. The Director of the Budget … other non-statutory positions paid using an hourly rate. In accordance with the following bulletin the minimum hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1708-december-2018-minimum-wage-increase-hourly-employeesCity of Newburgh – Budget Review (B6-14-25)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt … $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local Finance …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
West Ghent Volunteer Fire Company Treasurers Activities 2016M48
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mOrleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… the area of 13 component school districts in Orleans and Niagara counties. BOCES, which provides shared services … did not properly estimate certain budget appropriations and used the resulting surpluses totaling approximately $3 … of surplus funds for a purpose not statutorily allowed and had approximately $2.4 million in reserves that were not …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mAvon Central School District – Financial Management (2024M-75)
… whether the Avon Central School District (District) Board of Education (Board) and District officials effectively … budgets overestimated appropriations by an average of approximately $1.7 million per year which made it appear the District needed to appropriate $300,000 of fund balance each year and increase real property taxes to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75SUNY Bulletin No. SU-214
… Purpose To provide agency instructions for processing the October 1, 2009, October 1, 2010 and October 1, 2014 Stipend … of America/Graduate Student Employees Union, provides for an increase in stipends and an increase in the minimum … To provide agency instructions for processing the October 1 2009 October 1 2010 and October …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-214-october-1-2009-october-1-2010-and-october-1-2014-stipendOpinion 93-7
… CONTRACTS -- Contracts Requiring Bidding (service of legal process) GENERAL MUNICIPAL LAW, §103: A contract to engage the services of a firm to serve legal process is not exempt from competitive bidding … ask whether a county contract to engage a firm to serve legal process on behalf of the county is exempt from the …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Opinion 93-15
… Town Law, §123 provides that, on or before January 20, each town officer or employee who has received or disbursed any moneys in the previous fiscal year "shall account with the town board for such moneys and …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 88-12
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … and compensating personnel, subject to applicable civil service requirements, and for making contributions for … bidding requirements and, subject to applicable civil service requirements, hire personnel for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-88-12City of Long Beach – Budget Review (B24-7-4)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City of Long Beach’s (City) proposed budget for the 202-25 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/long-beach-city-b24-7-4.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023 (2023-M-1)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23m1.pdfDownsville Fire District – Procurement and Claims Audit (2022M-130)
Determine whether the Downsville Fire District’s (District) Board of Fire Commissioners (Board) ensured that goods and services were procured in accordance with the procurement policy and claims were approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/downsville-fire-district-2022-130.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022 (2022-M-1)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22m1.pdfTown of Sheridan – Shared Services Costs (2023M-74)
Determine whether the Town of Sheridan (Town) was reimbursed equitably for shared service costs incurred pursuant to an intermunicipal agreement (IMA) and whether the Board conveyed land in a transparent and equitable manner.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sheridan-town-2023-74.pdfMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (2021-S-16) 180-Day Response
To determine whether the Department of Health (Department) took sufficient steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s16-response.pdfSewanhaka Central High School District - Information Technology Contingency Planning (2023M-12)
Determine whether Sewanhaka Central High School District (District) officials developed an information technology (IT) contingency plan to help secure and protect business office IT systems in the event of a disruption or disaster.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sewanhaka-central-high-school-district-2023-12.pdfIssue Brief: New York City Health + Hospitals
New York City Health + Hospitals (H+H) is the largest municipal public health system in the country and the City’s largest provider of care to Medicaid patients, mental health patients, and uninsured patients.
https://www.osc.ny.gov/files/reports/osdc/pdf/health-hospitals-issue-brief.pdf