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Opinion 89-35
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Procedural Requirements (mandatory referendum - transfer of powers of town supervisor) MUNICIPAL FUNDS -- Deposits and …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Opinion 91-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … discussed in the opinion. REFERENDUM -- Mandatory (local law increasing term of office of city engineer) LOCAL LAWS -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… Section170.12(c) BOCES Board of Cooperative Educational Services. Education Law Section 1950 Board may create the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesOpinion 90-10
… v City of Lockport , 228 AD 319, 238 NYS 662, affd 254 NY 582; Embler v Town of Wallkill , 132 NY 222; 1989 Opns St Comp. No. 89-21, p 45; 1985 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… in classrooms; one in a bathroom, and the other at a kitchen sink. Although District officials notified the local … your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you received with the draft audit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15DiNapoli: Majority of Contracts with Not-For-Profit Organizations Still Approved Late
… residents,” said Michelle Jackson, Associate Director and General Counsel, Human Services Council of New York. “But 25 … New York is still executing six out of every ten human service contracts late. We applaud Comptroller DiNapoli for … not break, the financial backs of the state’s charitable partners,” said Doug Sauer, Chief Executive Officer of the …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-majority-contracts-not-profit-organizations-still-approved-lateOpinion 98-14
… budget estimates) SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (submission of budget estimates) TOWNS -- Budget … highway superintendent may set forth only the following two categories: (1) the amounts proposed to be appropriated … requires instead that only two funds be established (one townwide and one town outside village) to account for the …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Village of Washingtonville – Budget Review (B24-6-1)
… projects fund as of May 31, 2023, including the remaining principal amount of any budget, deficiency and/or revenue … includes personal services of $3.4 million, employee benefits of $1.8 million, retirement expenditures of $675,000 and debt service of …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1Medicaid Cap Legislation
A new law was enacted (Chapter 58 of the Laws of 2005) to “cap” county Medicaid costs at calendar 2005 levels and limit growth rates to 3.5 percent in 2006 and
https://www.osc.ny.gov/files/local-government/publications/pdf/medicaidcap_1.pdfDiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official
… Knapp previously pleaded guilty to grand larceny for stealing $390,178 by using the town’s American Express card for vacations and other family expenses. Knapp and two of his … town clerk and other offices could not be accounted for. In addition, cash receipts were not deposited into the …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-officialOpinion 95-12
… and investment of public funds of "local governments". For this purpose, a local government is defined to include … and 11 are applicable to deposits and investments of funds for an agency's own use and account). Section 10(2)(a) of the … to designate one or more "banks or trust companies" for the deposit of public funds, the disposition of which is …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Town of Deerpark – Budget Review (B6-14-17)
… funds as of December 31, 2008. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Town of Sidney – Budget Review (B4-15-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … Background The Town of Sidney, located in Delaware County, issued debt totaling $2.5 million to liquidate a …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18State Agencies Bulletin No. 734
… Change Action Reason: Z11 (Update of Position Data) Earning Program ID: N31 Bargaining Unit: 31 Salary Plan: SES … Change Action Reason: Z11 (Update of Position Data) Earning Program ID: N61 Bargaining Unit: 61 Salary Plan: SEC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/734-return-certain-arbitration-eligible-employees-bargaining-units-31-and-61Oversight of Pupil Transportation Services (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Oversight of Pupil … Key Finding Department officials made limited progress in addressing the issues we identified in the initial audit report. Of the initial report’s four …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followXI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management
… to justify an amendment to the existing contract as an emergency award that can be made without a new competitive …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-statePublic Safety – 2022 Financial Condition Report
… Number of Crimes and Crime Rates Leveled Off in 2021 According to preliminary data, the number of crimes in seven major categories used by the State Division of … of overall crime trends (Index Crimes) leveled off in 2021, following the first increase in eight years in 2020. …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyNew York’s Economy and Finances in the COVID-19 Era (March 18, 2021)
… March 18, 2021 Edition Economy Four Out of Five Small Businesses in NY Continue to Report a Negative Overall … surveyed reported an overall negative impact in their business in the first week of March 2021, according to the … of New York City do not include $4.3 billion directly allocated to the City. New York State Budget The New York …
https://www.osc.ny.gov/reports/impact-covid-19-march-18-2021Opinion 98-13
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … §§57.07, 61.05; EDUCATION LAW, §§253, 255, 262; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(9-a): A town may establish a … moneys are to be used only to pay for certain designated capital costs. Initially, we note that it is the policy of …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 94-1
… see also In re Village of Monticello, 123 Misc 556, 205 NYS 839 affd 211 App Div 826, 206 NYS 970). Further, it is our opinion that a county may not, …
https://www.osc.ny.gov/legal-opinions/opinion-94-1