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Opinion 90-61
… in the same manner as the cost of establishment, that is, on an ad valorem basis. There is no authority in the Town Law, however, to assess the cost … under certain circumstances). Also, we note that there is no authority in the Town Law to establish a system of user …
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 it was rendered. The opinion … bridges and must keep them free from obstructions caused by snow (Highway Law, §140[1], [2]). For this purpose, towns … In the latter two instances, the private benefit received by the property owner is only incidental to the primary …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Opinion 90-42
… FEES -- Exemption from (housing authority) -- Liability for (city tax districts) PUBLIC HOUSING AUTHORITY -- Fees … REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (fees for filing in rem lists) REAL PROPERTY TAX LAW, §1122; CPLR … lis pendens, the county clerk is entitled to a fee of ten dollars for each in rem tax foreclosure list filed by a tax …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Housing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Follow-Up)
… Objective To determine the extent of implementation of the two … is the State’s affordable housing agency, with a mission to build, preserve, and protect affordable housing and …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-communityXVII.1 Overview – XVII. Lapsing Appropriations
… The purpose of this Chapter is to explain the procedures for contracts, purchase orders, … and expense reports against appropriations scheduled to lapse pursuant to Sections 40, 99-d and 99-e of the State Finance Law. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewCantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Cantalician Center … The audit covered the costs submitted by Cantalician to SED on its 2016 and 2017 CFRs for the fiscal year ended …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manualNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… is a not-for-profit special education provider located in Valley Cottage and serves students from Rockland and … Rockland using reimbursement rates set by SED. The State, in turn, reimburses the counties for a portion of the tuition … 30, 2021, NYSARC Rockland reported more than $2.3 million in reimbursable costs for the SED preschool cost-based …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualWashingtonville Central School District – Financial Condition (2017M-129)
… The Washingtonville Central School District is located in the Town of Blooming Grove and includes the Village of … of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District is governed by an elected … The Board’s adopted budgets overestimated appropriations in the 2012-13 through 2015-16 fiscal years, and appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly accounted … requests are adequately supported and approved prior to disbursing ECA funds. Ensure that student treasurers …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mYorktown Central School District – Procurement and Claims Processing (2017M-177)
… School District is located in the Towns of Yorktown, New Castle and Cortlandt, in Westchester County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… Did not report the transfer of property with exemptions to the County as required. The Board: Did not establish, by … authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Wappingers Central School District – Professional Services (2022M-88)
… procurement policy. Key Findings District officials did not always seek competition or comply with the District’s … use competitive methods, as required by District policy, to select 40 professional service providers who were paid … officials generally agreed with our recommendations and have indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Town of Groton – Highway Department Asset Accountability (2022M-117)
… report – pdf] Audit Objective Determine whether the Town of Groton (Town) officials adequately safeguarded and … obtain Board approval for all disposals or dispose of Department assets in accordance with the Town’s capital … and procedures for the sale, transfer or disposition of unused assets. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Edmeston Central School District – School Lunch Operations (2015M-174)
… costs and make changes to their operations that could increase student participation and generate more revenue. … …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Opinion 90-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … municipality, school district or district corporation may, by resolution, delegate all or part of such powers and duties … and perform such duties until the finance board shall, by resolution, elect to reassume the same. Thus, in essence, …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Constitutional Amendment on Debt
… RESOLUTION OF THE SENATE AND ASSEMBLY proposing amendments to article 7 of the constitution, in relation to authorization of debt to respond to acts of terrorism, a limit on the total amount …
https://www.osc.ny.gov/legislation/constitutional-amendment-debtOpinion 92-36
… E911 system in less than the entire county. That section states that "(a)ny such surcharge shall have uniform …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 92-19
… the "Rules of the Road" would apply upon private roads open to public traffic. A suburban town with a population … 1660 is intentional ( cf . McKinney's Consolidated Laws of NY, Book 1, Statutes §240). Therefore, it is our opinion that …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 88-65
… family residence located within the state which receives money from a mortgagor for the purpose of payment of real …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Operational Advisory No. 2
… be approved by the end of the Fiscal Year, will be deleted in accordance with the schedule provided in the Fiscal Year End guidance. For more information, see … lapsed, will be deleted according to the schedule provided in the Lapsing guidance. For more information see the GFO , …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlines