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Opinion 89-29
… A village may acquire a parcel of property to exchange for property owned by a federal agency and needed for village road building where the federal agency desires an … the Interior, a village may acquire a parcel of property for the purpose of exchanging it for Parks Service property …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 99-2
… would be subject to competitive bidding requirements if it is known or reasonably expected that the competitive bidding … monetary threshold for purchases will be exceeded. If it is not known or reasonably expected that the competitive … with its procurement policies and procedures. This is in reply to your letter concerning competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 96-22
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer of moneys to contingency and tax stabilization reserve fund); (use of moneys in fund … GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a contingency …
https://www.osc.ny.gov/legal-opinions/opinion-96-22DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… as temporary federal aid is spent down, according to an analysis by State Comptroller Thomas P. DiNapoli. Earlier in …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetDiNapoli: Rural Counties Face Shortage of Health Professionals
… Wyoming and Yates. “Having access to health care is an essential quality of life issue and helps people live … primary care physicians per 10,000 people – a ratio that is less than half that of the state (8.1) and the U.S. (8.4) … to 10,000 population ratio of the 16 rural counties is 0.4 – meaning there is roughly one OBGYN physician for …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsTown of Lyndon – Purchasing (2013M-149)
… would specify the number of written or verbal quotes or bids to be obtained for various dollar thresholds, among … however, these resolutions made no mention of quotes or bids to be obtained prior to such approval. The Highway …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Town of Java – Tax Collection Remittance (P1-24-21)
… all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit … Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21DiNapoli Releases Bond Calendar for First Quarter
… of approximately $18.9 million of fixed rate tax-exempt bonds for January; a bond sale of approximately $57 million of fixed rate taxable and tax-exempt bonds for February; and a bond sale of approximately $5.6 million of fixed rate tax-exempt bonds for March. Metropolitan Transportation Authority –a …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-bond-calendar-first-quarterUnited HealthCare – Empire Plan Drug Rebates
… due under its contract with the Department for selected drug manufacturers. The audit covered the period January 1, … 31, 2013 and included a review of revenue from five drug manufacturers. Background The New York State Health … with United to administer the Empire Plan’s prescription drug program between January 1, 2008 and December 31, 2013. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesOpinion 89-37
… POWERS -- Pawnbrokers (authority to license) GENERAL BUSINESS LAW, §§40, 52, 53: A license must be obtained from the the local government in order to carry on the business of collateral loan broker. In addition, a licensed … Whether the conduct of a particular business would constitute the conduct of business as a …
https://www.osc.ny.gov/legal-opinions/opinion-89-37Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Johnson City Central School District , Kings Park Central … their money is being spent appropriately and effectively.” Johnson City Central School District – Financial Condition … today announced his office completed audits of the Johnson City Central School District Kings Park Central …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-auditsCity of Glens Falls – Financial Condition (2013M-150)
… representing each of the City wards, and one councilman-at-large. The City’s budgeted general fund appropriations for … we do not consider the City to be in fiscal stress at this time, the low levels of unexpended surplus funds in … declining balances in the water and sewer make the City at risk of becoming susceptible to fiscal stress if the …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150Accidental Death Benefit – Article 14 Benefits
… benefit may be payable on your behalf. The Benefit This is a pension equal to one-half (50 percent) of your FAS and is eligible for full escalation. ( Learn more about escalation. ) The benefit is paid to your beneficiaries, in this order: To your …
https://www.osc.ny.gov/retirement/publications/1644/accidental-death-benefitTown of Clare – Fiscal Stress (2013M-317)
… of fund balance that will be available at year end. As a result, the Board has heavily relied on appropriated fund …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… incidents of theft, loss or misuse of State assets. If an incident does occur, the agency must send a detailed explanation of the incident to: [email protected] . If an … or misuse of State funds, the agency must also refer the incident to the State Inspector General's Office for review. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsXIII.4.E Overnight Per Diem Rates – XIII. Employee Expense Reimbursement
… increases, and November 1 for rate decreases. If there is a change in CONUS rates during the year the SFS system … and New York State business travel to these locations is infrequent, the maximum allowances will only be updated … United States will only be updated in SFS annually, it is the Business Unit’s responsibility to develop controls …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4e-overnight-diem-ratesFranklin Central School District – Information Technology (2022M-19)
… School District (District) officials adequately managed network and local user accounts and software and developed an … Key Findings District officials did not adequately manage network user accounts, periodically compare installed … to officials, we found that: Nine of the District’s network user accounts (8 percent) were not needed. This …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Town of Boylston – Procurement (2021M-56)
… competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use competitive methods, or … to use competitive methods to procure professional services. Officials were unfamiliar with the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Operational Advisory No. 28
… Subject : Guidance for Processing SFS Transactions in Production after Fiscal Year End (FYE) Processes are … down for FYE processing are entered and posted correctly in SFS. To ensure that these transactions process accurately … completely, agencies should verify that the following is in place: SFS funds should have sufficient cash balance to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeOpinion 88-13
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … under General Municipal Law, §801 if the policy should be renewed by the village. Article 18 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-88-13