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City of Yonkers – Budget Review (B25-6-6)
… property, to balance its budget. The City plans to borrow up to $15 million for tax certiorari settlements in the … Overtime costs could potentially be underestimated for police by as much as $341,000. Employee retirement costs are … instead of using debt. Review the estimates for police overtime, employee retirement and contractual …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6Opinion 88-44
… will refrain from voting on any matter involving the firm. Article 18 of the General Municipal Law (§§800, et seq .) … Law, §801), and none of the exceptions contained in Article 18 are applicable (see General Municipal Law, §802). … who willfully or knowingly violates the provisions of Article 18 may be guilty of a misdemeanor (General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-88-44XVI.3.H Materiality – XVI. Financial Reporting
… be made on the basis of immateriality. The Office of the State Comptroller may subsequently, at its discretion, modify …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityWashingtonville Central School District – Financial Condition (2017M-129)
… audit was to examine the District’s financial condition for the period July 1, 2015 through March 17, 2017. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $87 … that will not be used to fund operations. Develop a plan for the use of the excess fund balance in a manner that …
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)
… students. Budgeted appropriations for the 2016-17 fiscal year totaled $23.8 million. Key Findings 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-2017mEdmeston Central School District – School Lunch Operations (2015M-174)
… to determine whether District officials are ensuring that meals offered to students were nutritious and prepared economically for the period July 1, 2013 through February 23, 2015. … five-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Town of Groton – Highway Department Asset Accountability (2022M-117)
… in the Town’s capital asset policy and procedures for the sale, transfer or disposition of unused assets. Town …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Wappingers Central School District – Professional Services (2022M-88)
… District (District) officials sought competition for the procurement of professional services in accordance with the procurement policy. Key Findings … School District District officials sought competition for the procurement of professional services in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… properties with 108 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. The Board should: Ensure all exemptions are established by local law or resolution. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Pandemic Planning and Care for Vulnerable Populations
… addressed the needs of the vulnerable population it serves in its emergency plans and took appropriate actions to care for this vulnerable … a lifelong disability that involves functional limitations in the areas of learning, language, and behavior. OPWDD … addressed the needs of the vulnerable population it serves in its emergency plans and took appropriate actions to care …
https://www.osc.ny.gov/state-agencies/audits/2023/04/06/pandemic-planning-and-care-vulnerable-populationsOpinion 90-20
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to … A village treasurer may not transfer custody of foreign fire insurance tax moneys to a firemen's association unless … moneys to the association if the membership of the village fire department determines that the expenditure is for the …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Accounts Payable Advisory No. 39
Submitting vouchers to OSC for Eminent Domain Judgments
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/39-eminent-domain-judgmentsUnified Court System Bulletin No. UCS-145
… Support Allowance payments. Affected Employees Judges of the Unified Court System Effective Date(s) Payment will be … will be no direct deposit for this payment. Background The Judicial Supplemental Support Fund (date of inception is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-145-2009-judicial-supplemental-support-allowanceOpinion 93-7
… CONTRACTS -- Contracts Requiring Bidding (service of legal process) GENERAL MUNICIPAL LAW, §103: A contract to engage the services of a firm to serve legal process is not exempt from competitive bidding … ask whether a county contract to engage a firm to serve legal process on behalf of the county is exempt from the …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Opinion 93-16
… VOLUNTEER FIREFIGHTERS -- Service Award Program (credit for activities performed by local government employees during … AND PHRASES -- "Regularly Assigned Work Periods" (meaning for purposes of General Municipal Law, §217[f]) GENERAL … may not earn credit under a service award program for responding to fire alarms during their "regularly …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 97-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … tax moneys to remodel and purchase appliances for the firehouse kitchen …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 91-57
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (comingling library … Library fund moneys of a village public library held in the custody of the village treasurer may be comingled with … would be more efficient if library moneys were deposited in and disbursed from the same bank account as village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 91-19
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- Powers and Duties (authority of fire district … Whether the fire district may give to the fire company the cash …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 2004-6
… permit the historical society to use the unneeded space in a municipal building, without payment of cash rent, … contract is at least equal to the value of the use of the space in the building. You ask whether a village may permit an historical society to utilize vacant space in a village building without the payment of rent. …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6