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Opinion 90-31
… CONSTRUCTION LAW, §41; MUNICIPAL HOME RULE LAW, §10(1): A committee formed by seven towns to operate a joint airport … Law, §353-a must act by majority vote of the whole committee. The participating towns may not, by local law, authorize the committee to act by majority of the quorum present at a …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Opinion 92-46
… exceed $10,000 over the course of a fiscal year (1991 Opns St Comp No. 91-64, p 169; 1990 Opns St Comp No. 90-35, p 80; 1987 Opns St Comp No. 87-4, p 6; 23 Opns St Comp, 1967, p 866; 11 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Special Plan for Monroe County Deputy Sheriffs (Jailors) and Deputy Sheriffs (Court Security) (Sections 89-n and 603 (j))
… Deputy Sher Jailors and Deputy Sher Court Security Plan for PFRS Tier 1 2 4 5 6 some Tier 3 members Sections 89n and …
https://www.osc.ny.gov/retirement/publications/special-plan-monroe-county-deputy-sheriffs-jailors-and-deputy-sheriffs-court-security-sections-89-nTravel Advisory No. 2
… Subject : Tax Consequences Associated with an Incorrect Official … Operations (GFO), Chapter XIII, Section 6 – Potential Tax Consequences of Assigning an Incorrect Official Station … In most cases, the official station will be the employee’s tax home (i.e., the general area where an employee’s usual …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelMount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
Mount Pleasant Cottage School Union Free School District Financial Condition 2013M360
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… did not: Perform a proper review of reports submitted to New York State agencies to ensure that all cases, including any cash …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Town of New Baltimore – Procurement Practices (2013M-203)
Town of New Baltimore Procurement Practices 2013M203
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Newark Valley Fire District – Audit Follow-Up (2020M-30-F)
… of Review The purpose of our review was to assess the Newark Valley Fire District’s (District) progress, as of … in implementing our recommendations in the audit report Newark Valley Fire District – Board Oversight (2020M-30), … of the State, distinct and separate from the Town of Newark Valley in Tioga County. The District provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fSpecial 25-Year Plan for Institutional Safety Officers (Sections 89-t and 604(q))
… (Return to Top) (Return to Top) (Return to Top) VO1873 (Rev. 7/11) © 2011, New York State and Local Retirement System (Return to Top) …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-institutional-safety-officers-sections-89-t-and-604qSpecial Plan for Orleans County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-l and 603(g))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1806 (Rev. 6/12) © 2012, New York State and Local …
https://www.osc.ny.gov/retirement/publications/special-plan-orleans-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officers-sectionsSpecial Plan for Broome County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-m and 603(i))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1805 (Rev. 6/12) © 2012, New York State and Local …
https://www.osc.ny.gov/retirement/publications/special-plan-broome-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officers-sectionsSpecial Plan for St. Lawrence County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-i and 603(f))
… St Lawrence County Sher Undersheriffs Deputy Sher and Corr Off Plan for PFRS Tier 1 2 4 5 6 some Tier 3 members Sections …
https://www.osc.ny.gov/retirement/publications/special-plan-st-lawrence-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officersSpecial Plan for Albany County Sheriffs, Undersheriffs, Deputy Sheriffs, Correction Officers, and Identification Officers (Sections 89-h and 603(e))
… Special Albany County Sher Undersheriffs Deputy Sher ID Off and Corr Off Plan for PFRS Tier 1 2 4 5 6 some Tier 3 members Sections …
https://www.osc.ny.gov/retirement/publications/special-plan-albany-county-sheriffs-undersheriffs-deputy-sheriffs-correction-officers-andSpecial Plan for Jefferson County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-j and 603(h))
… Sheriffs Undersheriffs Deputy Sher and Corr Officers Plan for PFRS Tier 1 2 4 5 6 some Tier 3 members Sections 89j 603h …
https://www.osc.ny.gov/retirement/publications/special-plan-jefferson-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officersSpecial Plan for Onondaga County Deputy Sheriffs (jail division, competitively appointed) and Correction Officers (Sections 89-k and 603(g))
Special Plan for Onondaga County Deputy Sher jail div competitively apptd and Corr Off for PFRS Tier 1 2 4 5 6 some Tier 3 Sections 89k 603g
https://www.osc.ny.gov/retirement/publications/special-plan-onondaga-county-deputy-sheriffs-jail-division-competitively-appointed-and-correctionCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Key Findings We reviewed the rebate revenue generated from agreements with six drug manufacturers and found that … invoice drug manufacturers for rebates, collect rebates from the manufacturers, or remit all rebate revenue to Civil … rebate-eligible drug utilization is invoiced, collected from the manufacturers, and remitted in a timely manner to …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceFuel and Services
… appropriate procurements, paid appropriate prices, and received the quality and quantity of goods and services it procured during its response to Superstorm … conducted appropriate procurements paid appropriate prices and received the quality and quanti …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesWyandanch Union Free School District – Budget Review (B24-7-2)
… was to provide an independent evaluation of the proposed 202425 budget …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… adequate internal controls over the reporting, receipt and disbursement of private funds. Errors occurred in the receipt and disbursement of funds due to the lack of established policies …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Special Plan for Suffolk County Correction Officers (Sections 89-f and 603 (c))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1811 (Rev. 6/12) © 2012, New York …
https://www.osc.ny.gov/retirement/publications/special-plan-suffolk-county-correction-officers-sections-89-f-and-603-c