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Opinion 2001-3
… and useful in its operation of a gas, electric or water public utility service, or from using such "profits" for the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3The Ex-spouse’s Payments – Divorce and Your Benefits
… pension until the retroactive payment is satisfied in full. If the DRO requires retroactive payment, but does not … to the ex-spouse are taxable. NYSLRS will mail a 1099-R form to the ex-spouse for taxable payments made during the …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsExamination of Official Station Designation
… Ensure the Department’s travel policies and practices are consistent with the State’s travel rules and regulations. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationViolations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… the Department of Correctional Services' Food Production Center (2009-S-6). Background On August 31, 2010, we reported the results of our audit of certain Center procurement contracts and payments to vendors for … 31, 2009. Our objective was to determine whether former Center Director Howard Dean, his staff, and various food …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… recorded and reported to safeguard District moneys for the period January 1, 2012 through September 18, 2013. … The District’s general fund budget totaled $90,940 for the 2013 fiscal year. Key Findings The Board did not … some controls, some key components were lacking. For example, the Board did not review the Treasurer’s monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialTown of Middlebury – Purchasing (2013M-212)
… bid as required by the policy. We compared the price that the Town paid with the State contract price and noted that the Town could have saved approximately … $424, which was from the vendor who quoted the lowest price. In 2012, the Highway Superintendent purchased air, oil …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Travel Advisory No. 13
… Subject: Updated Mileage Rates Guidance: The Internal Revenue Service and the … U.S. General Services Administration issued new standard mileage rates for 2026. The standard rate for personal vehicle mileage is $0.725 and motorcycle mileage is $0.705. … Updated IRS Mileage Rates …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/13-updated-mileage-ratesOpinion 92-5
… 74 NY2d 718, 544 NYS2d 809; Murphy v Erie County , 28 NY2d 80, 320 NYS2d 29; Deniham Enterprises v O'Dwyer , 302 NY 451; …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 91-62
… purposes of the corporation may require". Section 1-102 does not expressly state that only property which is no … corporation, association or undertaking. Article VIII, §1 does not, however, prohibit gifts or loans to or in aid of … Law, §226[5],[6]), it is our opinion that section 72-h does not authorize the conveyance without consideration of …
https://www.osc.ny.gov/legal-opinions/opinion-91-62XII.5 Overview – XII. Expenditures
… guidance to Business Units for preparing and submitting vouchers to the Office of the State Comptroller (OSC) for … SFS, Business Units are no longer required to send paper vouchers and supporting documentation to the Bureau of State … in Section 3 – Record Retention – Accounts Payable Vouchers and Land Claims of this Chapter. Upon request, …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… reported using the modified approach, must be depreciated over their estimated useful lives as indicated in Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsNiagara County – Court and Trust Funds (2015M-228)
… controls to safeguard and account for court and trust funds for the period January 1, 2009 through July 14, 2015. … officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain … moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to the Treasurer for …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Bellevue Fire District #9 – Procurement (2018M-5)
… Purpose of Audit The purpose of our audit was to determine whether District officials followed their …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Opinion 2005-6
… for private program); (contract for provision of services by private organization) MUNICIPAL FUNDS -- Youth Programs … on the prevention of teen “bullying” conducted and hosted by a parochial school in its auditorium. However, a town may … town may donate monies to sponsor a symposium on violence by teens in the community to be conducted and hosted by a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Capital – 2023 Financial Condition Report
… A robust, efficiently managed capital investment program can … the end of SFY 2022-23, the State reported $116.7 billion in capital assets, an increase of $4.4 billion (4 percent) … for 51.1 percent of all capital projects spending in SFY 2022-23, up from 48.5 percent five years earlier. The …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalDisposal of Electronic Devices
… desktop computers, tablets, cameras, cell phones, and a printer) ready for disposal through OGS' Surplus Unit. … prior to disposal and, if sending them to OGS, to certify in writing that the devices no longer contain any retrievable …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/disposal-electronic-devicesCapital – 2021 Financial Condition Report
… A robust, efficiently managed capital investment program can … for 52.4 percent of all capital projects spending in SFY 2020-21, down from 57.1 percent five years earlier. … with State resources by the State’s public authorities in recent years; and Projects funded with extraordinary …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalTown of Wilson –Purchasing (2014M-077)
… documentation to indicate whether Town officials used State or County contract pricing when making these purchases. … by a municipality’s purchasing agency located in the State of Minnesota. However, the documentation provided by … policy during its audit of claims. Attach relevant State and County contract information to claims for the …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Travel Advisory No. 7
… Subject: Updated IRS Mileage Rates Guidance: The Internal Revenue Service issued new standard mileage rates for 2018. The standard rate for personal vehicle mileage is $.545, for …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/7-updated-mileage-ratesOpinion 88-70
… -- Advisory (fluoridation of water) GENERAL CITY LAW, §20(2), (7); GENERAL MUNICIPAL LAW, §6-c(8): LOCAL FINANCE LAW, §34.00: In the absence of express statutory authority, a …
https://www.osc.ny.gov/legal-opinions/opinion-88-70