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Accounting and Reporting Update
This session will provide an overview of recent GASB statements as well as miscellaneous accounting updates implemented by OSC. The session will discuss how local governments will need to account for and report these changes in the Annual Financial Report (AFR).
https://www.osc.ny.gov/files/local-government/academy/pdf/osc-accounting-and-reporting-update-042926.pdfTaxpayer Movement During the Pandemic: Comparing 2020 and 2021 to Pre-Pandemic Baseline
This report builds on the May 2022 report on pre-pandemic taxpayer migration trends by examining personal income tax filings for the COVID-19 pandemic years of 2020 and 2021, the most recent years for which finalized tax data are available.
https://www.osc.ny.gov/files/reports/pdf/taxpayer-movement-during-the-pandemic.pdfDiNapoli: Former Town Clerk Arrested in Mayfield Theft
… public funds to herself," said DiNapoli. "I thank Fulton County District Attorney Chad Brown and New York State Police … misappropriated more than $35,000 in property taxes, dog licensing and other fees. Ms. Hart pocketed more than … Supervisor claimed that she turned over portions of the dog licensing money to the county treasurer. The …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftState Authority Contracts on Open Book NY
… $1 million and which are awarded noncompetitively or paid in whole or part with moneys appropriated by the State. … contracts is limited by the thresholds established in the Act, fewer State authority contracts are reported on Open Book New York in comparison to State agency contracts. In addition, Open …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyNew York City Budget Balanced But Economic Risks Have Grown
… the city’s savings program and unneeded reserves in that year. “New York City’s economy continues to expand, … overlooked,” DiNapoli said. “The city boosted its reserves in FY 2020, a practice it should continue given the threats … bringing employment to a record level of 4.55 million in 2018 and reducing the annual unemployment rate to 4.1 …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownOpinion 88-13
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance … §800(3), a municipal officer or employee has an interest in any contract with his municipality if he receives a direct … or material benefit as a result of that contract. In addition, an officer or employee is deemed to have an …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Employer's Guide
… Guide is a resource for the benefit and payroll staff of NYSLRSs participating employers to help them do their …
https://www.osc.ny.gov/retirement/employers/employers-guide2015 Year End Report
… Ensure Board staff follow up appropriately when system alerts indicate a potential duplicate payment. …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportOpinion 90-64
… or statutory amendments that bear on the issues discussed in the opinion. PARK DISTRICTS -- Increase or Improvement of … circumstances when a referendum is authorized or required in a town park district on a project to be financed by the issuance of obligations. The courts in this State have consistently held that a municipality may …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Opinion 2003-6
… that includes village with its own police department) TOWN LAW §150(1): Taxable properties in all portions of a town, … basis, established and maintained under the rules of civil service." 1 The express language of section 150(1) … is established and maintained under the rules of civil service. In the case of town police departments …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 90-44
… Allen Siegel, Esq., Village Attorney Village of Sea Cliff …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 89-55
… of power over promotions) TOWN LAW, §§150, 152; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a), (d)(3): A town board may adopt … promotions to the chief of police, we note that Municipal Home Rule Law, §10(1)(ii)(a)(1) empowers local governments to … Pursuant to the foregoing provisions of the Municipal Home Rule Law, it is our opinion that a town may adopt a …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Opinion 92-28
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Tax Anticipation Notes … (3) If a school district has issued tax anticipation notes in anticipation of taxes levied for library purposes, the … You ask the following questions concerning the relationship between a city school district and a city school …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 92-50
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Award (preference to … of this amendment is to stimulate the local economy. In 1991 Opns St Comp No. 91-52, p 141, we addressed, inter … that bidder is not the lowest responsible bidder, would be in conflict with the requirement in General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 97 - 12
… however, would be prohibited from performing services for the engineering firm in relation to any matter before, or … "contracts" (see General Municipal Law, §§800-805). For this purpose, a "contract" includes any express or … or employee from receiving, or entering into any agreement for, compensation for services to be rendered in relation to …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 97-4
… and Exempt Firemen's Benevolent Association of the City of Glen Cove may not expend foreign fire insurance tax moneys to … and Exempt Firemen's Benevolent Association of the City of Glen Cove may expend foreign fire insurance tax moneys to … manner prescribed by the special act (see, e.g., 1995 Opns St Comp No. 95-26, p 53). The Volunteer and Exempt Firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 97-21
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (filing of annual … to section 30 of the General Municipal Law. This is in response to your inquiry concerning the filing of annual … of the General Construction Law, the term "now," as used in a statute referring to other laws in force, "relates to …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Opinion 95-29
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Dissolution (when … and facilities of the water district must be placed in a reserve fund for the purpose of retiring the outstanding … and the district then dissolved. As a general rule, in the absence of a special act of the State Legislature, a …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 98-6
… if the company were to be awarded additional contracts while the supervisor is in office. You have informed us that … if the company were to be awarded additional contracts while the supervisor is in office …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 91-4
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment … joint fire district which includes the village. We are in receipt of your letter asking whether fire apparatus of a … relative to the establishment of joint fire districts in towns and villages. Section 189-b of article 11-A relates …
https://www.osc.ny.gov/legal-opinions/opinion-91-4