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XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… determinative dollar amount for purposes of determining applicability of the law. Process and Document Preparation: … at http://www.tax.ny.gov/ Questions regarding scope and applicability of Tax Law Section 5-a should be directed to: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationDiNapoli: MTA Fiscal Outlook Continues To Improve but Uncertainties Tied to Federal Actions Cloud Future
… review of the authority’s fiscal outlook . These efforts have taken on heightened importance as federal threats over … balancing debt levels with maintaining the system in a state of good repair. “The MTA’s budget is currently … million in 2027, $354 million in 2028, and $428 million in 2029. The MTA’s financial plan is reliant on some revenue …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-mta-fiscal-outlook-continues-improve-uncertainties-tied-federal-actions-cloud-futureOpinion 2000-16
… (beneficiaries under group life insurance policy); (meaning of "family" as used in special acts); (use of tax … group life insurance) WORDS AND PHRASES -- "Family" (meaning for purposes of foreign fire insurance tax special … tax to the fire service was intended to supplement earlier private efforts by the fire service to provide funds for "men …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Opinion 88-33
… the opinion. SEWER DISTRICTS -- Construction (of laterals to serve previously unserved properties within the district) … your letter concerning the authority of a sewer district to install, at the expense of the district or the town, … constructed, it was determined that it was impractical to install the laterals to serve two properties and that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-33DiNapoli: Many Homeless Shelters in Poor Condition
… Many of the state’s homeless shelters outside New York City are in substandard condition with numerous … according to a report on homelessness released today by New York State Comptroller Thomas P. DiNapoli. DiNapoli … shelter facilities provide safe accommodations for some of New York’s most vulnerable residents.” The Office of …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-conditionOpinion 2006-10
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Expenses (charging … and zoning board of appeals) GENERAL MUNICIPAL LAW §11: In the absence of any statutory direction to the contrary, … constitute separate primary registration districts and are not part of a single combined district. TOWN LAW §§54, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10State Agencies Bulletin No. 2020
… field and the Approved Salary Rate field Position and Job do not match – if the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2020-april-2022-2-salary-increases-arbitration-eligible-bu01-and-nonDiNapoli Statement on Executive Budget Proposal
… spending with revenue while still meeting the critical needs of New Yorkers and local communities. Funding for these … of the economy and federal assistance. Governor Cuomo’s call for comprehensive campaign finance reform and public financing of campaigns is welcome. New York needs to reform its campaign finance system from …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalTuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… activity (ECA) funds were deposited complete and in a timely manner, and whether all disbursements were properly supported and for legitimate ECA purposes. Key Findings The Board did not appoint a faculty counselor, faculty auditor or a central treasurer as …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mSir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… January 1, 2013 through September 30, 2014. Background The Sir William Johnson Volunteer Fire Company, Inc. is a … Sir William Johnson Volunteer Fire Company Inc Internal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalSaratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… and monitoring projects and to review its grant and loan program for the period January 1, 2014 through January 31, … Development Agency Project Monitoring and Grant and Loan Program 2015M85 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectCayuga County - Procurement and Claims Audit (2018M-274)
… Determine whether County officials procured goods and services in accordance with the procurement policy and statutory requirements. Determine whether claims were … Determine whether County officials procured goods and services in accordance with the procurement policy and …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Town of Red Hook - Financial Condition (2018M-171)
… Town of Red Hook Financial Condition 2018M171 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsTown of Moreau – Budgeting and Multiyear Planning (2017M-185)
… action to maintain a reasonable amount of fund balance for the period January 1, 2015 through March 31, 2017. … of approximately 15,000. Budgeted appropriations for 2017 totaled approximately $7.6 million. Key Findings The … financial and capital plan. Fund balances are excessive for the part-town general fund, sewer fund and water …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Chenango Valley Central School District -- Budget Review (B18-4-3)
… was to provide an independent evaluation of the District’s proposed budget for the 2018-19 fiscal year. Background The … Chapter 260 of the Laws of 2008 authorizes the District to issue debt totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. New …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Village of Alfred – Information Technology (2017M-236)
… through July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in Allegany County and has a population of approximately 4,200. The Village is governed by an elected five-member Board of Trustees. … IT security awareness training and that the training is updated whenever the IT policies are updated. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236City of Hornell – Information Technology (2017M-293)
… Purpose of Audit The purpose of our audit was to determine whether the City adequately … April 1, 2015 through October 2, 2017. Background The City of Hornell is located in Steuben County and has a population … City of Hornell Information Technology 2017M293 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of Sharon – Fund Balance (2017M-271)
… the Board ensured that fund balance was reasonable for the period January 1, 2016 through December 31, 2017. Background …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… purchase and renovate the SMC. The Town purchased a former fire hall, senior center and a residential building for $586,000. … $4 million to renovate the building for use as a new Town hall. Key Recommendations Use a deliberate process that fully …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64