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Opinion 90-24
… of the municipality unless a state or local law provides for the delegation of that authority. As noted, Local Finance …
https://www.osc.ny.gov/legal-opinions/opinion-90-24CUNY Bulletin No. CU-861
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
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
… increase for employees represented by DC37, Local 1597 in Bargaining Unit TU. Affected Employees: Employees represented by DC37, Local 1597 in Bargaining Unit TU are affected. Background: Per the … March 18, 2025, membership dues for full time employees in Bargaining Unit TU (Deduction Code 248) will increase as …
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)
… our audit was to review the District’s financial condition for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $20 million. … District has used fund balance to help finance operations for each of the past three fiscal years. Key Recommendations …
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)
… Purpose of Audit The purpose of our audit was to examine user access rights for the period … March 10, 2016. Background The Dutchess County Board of Cooperative Educational Services is an association of 13 … Dutchess County Board of Cooperative Educational Services User Access Rights …
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)
… Audit The purpose of our audit was to examine the School’s student enrollment and billing process for the period July 1, … residences and require new proof of residence when a student moves. Periodically update changes in students’ … University Preparatory Charter School for Young Men Student Enrollment and Billing 2013M292 …
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)
Cornwall Central School District Financial Condition 2015M148
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Chatham Central School District – Financial Condition (2015M-161)
… The District has not established a formal plan stating how much will be set aside in each reserve, how each reserve will be funded or when reserve funds are to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Opinion 88-65
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … of tax receipts by the collecting officer to persons not paying the tax and the charging of a fee therefor. This … to provide a duplicate receipt to a person who has not paid a tax. The issuance of tax receipts by town and city …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 92-19
… and Traffic Law, §§1662-a and 1640, however, section 1660 does not define "highways" to include "private roads open to … Statutes §240). Therefore, it is our opinion that a town does not have authority to apply the traffic regulations in … therefore, remain private roads. Accordingly, the town does not have authority to apply the traffic regulations …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 92-36
… basis in order to finance the implementation of an enhanced 911 emergency telephone system in an area encompassing less than the entire county. You ask … Law (§300 et seq .) authorizes a county to institute an enhanced 911 (E911) system pilot project to be installed …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 90-4
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses … TAXES AND ASSESSMENTS -- Assessments (special assessments in village) VILLAGES -- Powers and Duties (imposition of … part of the village's drainage system and where the filled in condition is a result of its drainage function. The entire …
https://www.osc.ny.gov/legal-opinions/opinion-90-4XII.6 Overview – XII. Expenditures
… differs from the normal policies and processes required by the Office of the State Comptroller. Guide to Financial …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii6-overviewWashingtonville 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 … activity (ECA) fund collections and disbursements for the period July 1, 2015 through March 31, 2017. Background …
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)
… by an elected seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled $98 … and monitored. Claims totaling $728,341 were paid without sufficient documentation. The District overpaid $5,844 for …
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)
… County. The District, which operates one cafeteria that serves approximately 420 students, is governed by an elected … totaled approximately $262,000. Key Finding The District serves nutritious meals to its students but meals cost more to prepare than the revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Wappingers Central School District – Professional Services (2022M-88)
… methods, as required by District policy, to select 40 professional service providers who were paid more than …
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)
… (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings Town officials did not adequately safeguard and account for Department assets. Officials did not maintain an … periodic physical inventories, obtain Board approval for all disposals or dispose of Department assets in …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… Assessor: Granted exemptions without applications, renewal forms or supporting documentation. Granted an ineligible … correctly calculate granted exemptions. Did not report the transfer of property with exemptions to the County as … and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216