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Opinion 2006-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … law subject to mandatory referendum) TOWN LAW §27(1); MUNICIPAL HOME RULE LAW §23(2)(e): A town board may reduce … for not more than one fiscal year (Town Law §27[1]; Municipal Home Rule Law §24[2][h]; see, e.g., 1981 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5State Contract and Payment Actions in March
… LLC for construction management services related to park development at the Sojourner Truth State Park in Ulster … at SUNY Purchase in Westchester County. $3.7 million with Buffalo Construction Consultants Inc. for construction … Edison Welding Institute Inc. for working capital for the Buffalo Manufacturing Works’ “Shift 2.0” program to assist …
https://www.osc.ny.gov/press/releases/2024/05/state-contract-and-payment-actions-marchState Contract and Payment Actions in October
… gaming revenue distributions for the del Lago Resort and Casino, Rivers Casino and Resort, Tioga Downs Casino, and Resorts World Catskills. Office of General …
https://www.osc.ny.gov/press/releases/2023/12/state-contract-and-payment-actions-octoberOpinion 88-6
… and a local bank constitutes a local retirement system for purposes of section 113(a) of the Retirement and Social … municipalities from establishing a local retirement system for its officers or employees after April 12, 1922. The plan, … Initially, we note that there is no statutory authority for a town, by resolution, to establish the type of plan at …
https://www.osc.ny.gov/legal-opinions/opinion-88-6State Agencies Bulletin No. 1924
… Employees with a Comp Rate Code of HRY (Grade 600 or 800)* Employees with a Comp Rate Code of ANN who are in a traineeship (Grade 800) Employees with a Comp Rate Code of ANN who are in an NS … has a Comp Rate Code of HRY and a Grade equal to 600 or 800 and the hourly rate in effect is greater than $14.00, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1924-april-2020-managementconfidential-mc-retroactive-2-salary-increaseSaratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating and monitoring … economic development in Saratoga County. It is governed by a Board which comprises seven members appointed by the … $964,000 and made three loans totaling $1.2 million with its own money to local governments and private entities. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectAccounts Payable Advisory No. 47
… are effective April 1, 2018. Reference : Guide to Financial Operations (GFO), Chapter XI-A, Section 3 – … 4 – Procurement Card Use . Update : Agencies are required to use a PO for all single purchases of $10,000 or more from … is applicable regardless of whether the agency intends to pay the vendor with a check, electronic payment (ACH) or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-usePatchogue-Medford Union Free School District – Budget Review (B17-7-2)
… the significant revenue and expenditure projections in the District's proposed budget for the 2017-18 fiscal year are … reasonable. Background The Patchogue-Medford Union Free School, located in Suffolk County, is authorized to issue … for this budget review. … PatchogueMedford Union Free School District Budget Review B1772 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Town of Shawangunk - Sewer District Charges (2018M-122)
… the Town properly charged the New York State Department of Corrections and Community Supervision (DOCCS) for sewer … $1.4 million. The District had an excessive fund balance of $4.4 million as of December 31, 2017 or a balance in … the appropriate rates to be charged to users based on annual expenses. Town officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… Tioga County Industrial Development Agency (TCIDA) Board of Directors (Board) and Executive Administrator … for project approval. In addition, payments in lieu of taxes (PILOTs) for four projects and 26 revolving loan payments were accurate and received on time. However, the Board and the Administrator did not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalCampbell-Savona Central School District - Budget Review (B2-15-10)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … The significant revenue and expenditure projections in the tentative budget appear reasonable. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Town of Thurman – Capital Projects (2016M-431)
… June 30, 2016. Background The Town of Thurman is located in Warren County and has a population of approximately 1,200. … salt shed projects. The contractor provided over $16,000 in additional services not included in the original salt shed … the two projects contributed to the need to advance funds from the general fund and use reserve funds to finance them. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Opinion 2002-12
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … AND SEWER SYSTEMS -- Contracts (cooperation agreement to combine two village sewer departments) STREETS AND … of a joint service (General Municipal Law §119-o[2][i]). The agreement may be for a maximum term of five years, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12City of Newburgh – Budget Review (B22-6-10)
… expenditures in their 2023 adopted budget for the New York State Touring Route Program because there is no … 2023-24. The City could potentially face shortfalls based on revenue estimates for sanitation user fees, sewer usage … greater than the tax levy limit (tax cap) unless a local law is adopted to override the limit. … New York Office of …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10Opinion 90-8
… indicate the future as to performance ( Stisser v New York Cent. & H. R. R. Co ., 32 App Div 98, 52 NYS 861, mot …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Opinion 95-5
… This opinion represents the views of the Office of the State Comptroller at the time … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Contract and Payment Actions in September
… on these contracts and payments is available at Open Book New York . Major Contracts Approved Department of Civil Service $3 million with OpAD Media Solutions LLC to provide media buying services for … Solutions LLC for public awareness campaigns. Office of General Services $31.8 million with Owens Renz and Lee …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… Agencies receive revenue payments for a variety of reasons. The recording of a cash receipt is the recognition … to receiving certain types of revenue. Revenue account codes are used on AR deposits to denote the particular … 09/19/2023 … Agencies receive revenue for a variety of reasons …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewRoxbury Central School District – Financial Condition (2013M-207)
… Background The Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie Counties. The District is governed … amounts reserved are necessary and reasonable, and create a written reserve fund plan. To the extent that they are not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207