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XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… of $100,000 Library Books in excess of $5,000 Works of Art and Historical Treasures in excess of $40,000 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureCapital – 2022 Financial Condition Report
… above increases. Over the past 20 years, the State has financed an average of 39.5 percent of non-federal capital … per year; and The share of non-federal capital spending financed on a pay-as-you-go basis to average 33 percent. At …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalHicksville Water District – Competitive Quotations (2013M-233)
… the security system, and service the air-conditioning and heating system. The remaining 10 vendors in our sample … question whether Board members are ensuring compliance with their own purchasing policy when approving the claims … manner. During the audit of claims, monitor compliance with the procurement policy and ensure that the required …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233City of Yonkers – Budget Review (B21-6-8)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our … billion. The budget includes operating and debt service funding of $663.6 million for the Yonkers Public Schools … parks revenue shortfalls. Pay tax certiorari claims from annual appropriations instead of using debt. Implement …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Opinion 90-61
… for improvement districts ( Coconato v Town of Esopus , 152 AD2d 39, 547 NYS2d 953 lv den 76 NY2d 701, 558 NYS2d 891; 1986 Opns St Comp No. 86-53, p 89; see also Municipal Home Rule Law, …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Opinion 90-59
… This opinion represents the views of the Office of the State Comptroller at the time … longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … CONSTITUTIONAL LAW -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Opinion 90-42
… to a fee of ten dollars for each in rem tax foreclosure list filed by a tax district therein. In any other county, … You ask whether a city is liable for a fee for filing a list of properties affected by unpaid tax liens to be … tax district to file in the office of the county clerk a list of all parcels of real property on which taxes remain …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Opinion 97-15
… to pre-empt the subject matter of the proposed local law ( Albany Area Builders Association v Town of Guilderland , 74 … of Consumer Affairs , 83 NY2d 645, 612 NYS2d 357; Albany Area Builders Association , supra ; Jancyn , supra ; …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 97-14
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture and trophy case) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … to make reasonable expenditures to purchase furniture for a recreation room and a trophy case for a meeting room …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Opinion 93-11
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limit (computation of … "115% limitation" contained in that section, applies to all outstanding indebtedness of the political subdivision without regard to whether the …
https://www.osc.ny.gov/legal-opinions/opinion-93-11XII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… code “A” allows a Business Unit’s courier to pick up a vendor’s check for payment of goods and services at the … Treasury rather than having the payment made directly to a vendor. To make a check available at the Division of … a checkmark in the “Separate Payment” box in the Payment Options section of the voucher to ensure the check will not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeKidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… Cost Manual (2014-S-64) State Education Department: Kew Gardens SEP, Inc. - Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2016/09/15/kidz-therapy-services-pllc-compliance-reimbursable-cost-manualHousing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Follow-Up)
… Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Report 2021-S-10 ). … funding from the U.S. Department of Housing and Urban Development (HUD) to administer the Community Development … Over and Maximization of Federal Funding for Community Development Block Grant HOME Investment Partnerships Programs …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-communityOpinion 90-24
… Law, §56.00, delegate to the chief fiscal officer of the municipality the board's power to hire bond counsel. 12 Opns … Finance Law, §56.00(a) authorizes a finance board of a municipality to delegate the authority to hire bond attorneys to the chief fiscal officer of the municipality. Section 56.00 of the Local Finance Law provides …
https://www.osc.ny.gov/legal-opinions/opinion-90-24CUNY Bulletin No. CU-861
… represented by DC37, Local 384 in Bargaining Units CC, CD, and TH. Affected Employees: Employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH are affected. Background: Per the request from … 6,2026, membership dues for employees in Bargaining Units CC, CD, and TH (Deduction Code 259) will increase as outlined …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-861-district-council-37-dc37-local-384-dues-increaseCUNY Bulletin No. CU-824
… of this bulletin is to notify agencies of an automatic dues increase for employees represented by DC37, Local 1597 … from DC37, Local 1597 dated March 18, 2025, membership dues for full time employees in Bargaining Unit TU (Deduction … Local 1597, OSC will automatically increase the current dues (deduction code 248) as follows: Current Biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-824-district-council-37-dc37-local-1597-dues-increaseSauquoit Valley Central School District – Financial Condition (2016M-88)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, … in the Towns of Bridgewater, Kirkland, Marshall, New Hartford and Paris in Oneida County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… based on their job descriptions and responsibilities. Duplicate vendor files existed in the system because users … their job descriptions and responsibilities. Ensure that duplicate vendors are removed from the vendor list. …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… We found that seven students’ files did not contain a proof of residency. In addition, three of the students had … Periodically verify students’ residences and require new proof of residence when a student moves. Periodically update …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andCornwall Central School District – Financial Condition (2015M-148)
… and a portion of the Villages of Woodbury, Highland Mills and New Windsor. The District operates five …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148