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Opinion 2006-5
… the opinion. LOCAL LAWS -- Compensation (mid-term decrease for elected town officers) -- Referendum Requirements (mid-term salary decrease for elected town officers) PUBLIC OFFICERS … for elected officials, analogous to provision for increases in certain salaries (Opn No. 74-221, supra ). 2 …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5State Agencies Bulletin No. 1852.1
… inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an … services in the New York State Payroll System (PayServ) for tax year 2020. Due to the ongoing COVID-19 pandemic, IRS … result. The amount of the taxable value is not considered salary for the purposes of computing retirement benefits. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedAccounts Payable Advisory No. 47
… Subject : New dollar threshold requirements for the use of a purchase … a PO for all single purchases of $10,000 or more from any vendor that has a classification as a “procurement supplier” …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useCampbell-Savona Central School District - Budget Review (B2-15-10)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … The significant revenue and expenditure projections in the tentative budget appear reasonable. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Town of Thurman – Capital Projects (2016M-431)
… to examine the Town’s management of its capital projects for the period January 1, 2012 through June 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.6 million. Key Findings The … Board's failure to establish an adequate financial plan for the two projects contributed to the need to advance funds …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Town of Shawangunk - Sewer District Charges (2018M-122)
… of Corrections and Community Supervision (DOCCS) for sewer services. Key Findings The Town: Did not have a written agreement or basis for rates charged to DOCCS for sewer services. Charged sewer district (District) users …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… payments in lieu of taxes (PILOTs) for four projects and 26 revolving loan payments were accurate and received on …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalPatchogue-Medford Union Free School District – Budget Review (B17-7-2)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Free School, located in Suffolk County, is authorized to issue debt in an aggregate principal amount not to exceed $6 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Opinion 2002-12
… works. All officers and employees performing services for the combined department, including the superintendent, … works. All officers and employees providing services for the combined departments, including the superintendent, … may enter into, amend, cancel and terminate agreements for the performance among themselves or "one for the other" …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… works. All officers and employees performing services for the combined department, including the superintendent, … works. All officers and employees providing services for the combined departments, including the superintendent, … may enter into, amend, cancel and terminate agreements for the performance among themselves or "one for the other" …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12City of Newburgh – Budget Review (B22-6-10)
… the significant revenue and expenditure projections in the City’s 2023 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10DiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments
… today announced the arrest of Charles Alton Bump Jr. for allegedly stealing $53,320 in payments from the New York … death. I’m grateful to the Social Security Administration for their partnership in seeing that justice is served.” … perpetrators and seek prosecution to hold them accountable for their crimes.” Elizabeth Dorothy Case was a New York …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-paymentsDiNapoli: Waiving Waiting Period for Public Workers' Retirement Protects Families During Pandemic Crisis
… can take effect. DiNapoli requested the Executive Order in order to safeguard benefits for families who may lose a … and Local Retirement System. “Many government workers are on the front lines battling the coronavirus in their communities every day,” DiNapoli said. “God forbid …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-waiving-waiting-period-public-workers-retirement-protects-families-during-pandemic-crisisOpinion 95-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … to finance purchase of emergency communication system) COUNTY LAW, §§301(8), 307: Surplus surcharge revenues …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Contract and Payment Actions in September
… services for abandoned securities for the Office of Unclaimed Funds. State University Construction Fund $2.3 …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… to the network or develop an IT contingency plan. This increases the risk of unauthorized access, lost data, and … The District’s use of two central network management tools for over 10 years has created security concerns due to lack … network user accounts and periodically review them for necessity. Provide periodic IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationTown of Sidney – Budget Review (B4-13-19)
… review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget … Based on the results of our review, we found that revenue and expenditure projections in the proposed budget are … Determine if the payables are legitimate liabilities and, if not, remove them from the balance sheet. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… over tax receipts and over-the-counter cash receipts for the period July 1, 2012 through August 31, 2013. … operating expenditures were approximately $1.2 million for the fiscal year ending June 30, 2013. Key Findings The … tax certiorari judgments. However, there is no authority for a school district to chargeback any portion of a tax …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Roxbury Central School District – Financial Condition (2013M-207)
… audit was to evaluate the District’s financial condition for the period July 1, 2011, to May 23, 2013. Background The … five elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are approximately $10 million. … generated over $2.4 million in operating surpluses for the fiscal years ending in 2008 to 2012. To reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Opinion 2003-3
… plan service award program cannot exceed a monthly payment for life of twenty dollars for each year of firefighting service credited under the … a service award equivalent to forty dollars per month for each year of firefighting service credited under the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3