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Opinion 95-8
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (use of forfeiture moneys) COUNTY TREASURER -- Powers and Duties (custody of forfeiture … COUNTY LAW, §§550, 700: Forfeiture moneys distributed to a claiming authority or claiming agent under section …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Opinion 95-31
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … Municipal Law, §207-m. You ask whether the starting salary for the new chief must be fixed at an amount equal to that … in this matter (see Memorandum of the Association of Towns for L 1977, ch 827, enacting section 207-m, dated July 22, …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… Audit The purpose of our audit was to determine if leave time benefits were administered in accordance with … of segregation of duties over the administration of leave time benefits. The Clerk-Treasurer was the only individual … accruals, and the payments made to them for unused leave time at separation from service, totaling $19,605. We found …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Town of Fishkill – Fiscal Stress (2013M-188)
… through March 31, 2013. Background The Town of Fishkill is located in Dutchess County. The Town is governed by the Town Board which comprises the Town … million for the 2012 fiscal year. Key Findings The Town is currently in fiscal stress, due to the Board’s failure to …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Town of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… accounted for some Department funds, she did not properly account for funds associated with the Center’s operations. … The former Director opened an unauthorized bank account in 2004 which the Board was not aware of, deposited Center funds in the account and wrote questionable checks from that account for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246Controls Over Tablet and Kiosk Usage by Incarcerated Individuals (Follow-Up)
… a contract with Securus and its subsidiary JPay Inc. (Provider). Tablets are loaned to Individuals in the general … system through an account (JPay Account) created on the Provider’s website. The objectives of our initial audit, … of the tablet program and did not internally monitor the number of active tablets at its facilities, instead relying …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/controls-over-tablet-and-kiosk-usage-incarcerated-individuals-followCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Common Council is the City’s legislative branch. John Whalen was a City employee for 39 years. He was … to his operation of the Department. On April 11, 2013, John Whalen was charged with grand larceny in the second …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsXV.7 Budget Allocations – XV. End of Year
… in working with the Division of Budget as early as possible in the allocation of funds to ensure that: There is … budget errors to return funding back to the budget where possible. Prior to March 31, State agencies also need to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsOther Bulletin No. 35
… April 2017 SCF M/C Performance Advance should be withheld from an employee, the agency must request approval from the … 04/01/2016 Salary Schedule. The agency must also review all subsequent rows to determine if additional updates are … 04/06/2017 (Administration). The agency must also review all subsequent rows to determine if additional updates are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-35-april-2017-state-university-construction-fund-scfOpinion 94-17
… AND ASSESSMENTS -- Tax Levy (inclusion of delinquent solid waste services fees with) GENERAL MUNICIPAL LAW, §§120-w, … provide for a system of collection and disposal of solid waste through, among other means, resource recovery (General … by law for the annexation of the warrant to the assessment roll, a brief description of the property for which or in …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 90-35
… This opinion represents the views of the Office of the State Comptroller at the time it was … is applicable. We are in receipt of your letter asking what monetary threshold applies to the purchase of fuel oil … Concerning what monetary threshold applies to the purchase of fuel oil …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Opinion 89-57
… -- Capital Improvements (town improvement of village street) STREETS AND HIGHWAYS -- Highway Department (town repair and improvement of village street) PUBLIC CONTRACTS -- Contracts not Requiring Bidding (town repair and improvement of village street) HIGHWAY LAW, §142-c; GENERAL MUNICIPAL LAW, §§103, …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 94-26
… assessments in section 980-k is computed with reference to general town taxes within the district. You ask whether a … of the maximum amount of the district charge pursuant to General Municipal Law, §980-k is made by reference to the levy of town taxes or village taxes within the area of …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Report on the State Fiscal Year 2020-21 Enacted Budget Financial Plan, May 2020
Report on the State Fiscal Year 2020-21 Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-financial-plan-report-2020-21.pdfTown of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
Determine whether officials properly accounted for Woodlawn Beach State Park Receipts.
https://www.osc.ny.gov/files/local-government/audits/pdf/hamburg-2019-79.pdfPCL -Contracting Information Provided by State Agencies (Percentage of Late Contracts), 2018
Contracting Information Provided by State Agencies (Percentage of late Contracts), 2018
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/pcl-state-agency-data-A-2.pdfDebt Impact Study, January 2008
Debt is an essential financing tool for State and local governments.
https://www.osc.ny.gov/files/reports/special-topics/pdf/debt-impact-2008.pdfPart 154 State Administered Defined Contribution Service Award Programs Volunteer Firefighters
part 154 State Administered Defined Contribution Service Award Programs Volunteer Firefighters
https://www.osc.ny.gov/files/local-government/resources/pdf/part154.pdfOpinion 2000-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … which operates under a charter granted by the State Board of Regents and is open to the public without … St Comp, 1961, p 252; cf. Wells v Town of Salina , 119 NY 280). There is no express or implied authority for a fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Monitoring Town Asphalt Road Projects (2012MS-7)
… [read complete report - pdf] We also released 10 letter reports to the following Towns: Brookhaven [pdf] , East Hampton [pdf] , Guilderland [pdf] , Islip [pdf] , … Vendors produce daily batch reports that identify the ingredients used in each specific batch of hot mix asphalt …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7