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Opinion 89-17
… p 40 is still valid in light of the enactment of chapter 588 of the Laws of 1988. In Opn No. 84-32, supra , we … reserve fund established pursuant to that section. Chapter 588 of the Laws of 1988, effective on September 1, 1988, adds … (1-a) without voter approval. Because of chapter 588 expressly authorizes school districts to establish …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Opinion 92-51
… AGENCIES -- Officers and Employees (reimbursement for expenses incurred by member's spouse) PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (spouses' expenses - spouse of member of IDA) … reimburse members of the agency or its executive director for the travel expenses incurred by the spouses of a member …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Scarborough Fire District – Board Oversight (2025M-117)
… on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report, which you …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Opinion 2002-4
… out by the town highway superintendent provided such work is reasonably related to and does not interfere with the … usual work of the superintendent and the cost of the work is charged to the town's general fund. You ask whether a town … are owned by a private individual and the channel is regularly used by fishing guide boats and other pleasure …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… Services (BOCES) officials properly claim State aid (BOCES aid) on behalf of their component school districts (component … the Program While a BOCES cannot levy a tax or earn State aid, BOCES officials prepare BOCES aid claims on behalf of … Although BOCES officials properly claimed BOCES aid totaling $38 million for administrative expenditures …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22DiNapoli: Probation Departments Failing to Get Restitution Payments to Victims
… had a total of 3,851 restitution cases with probation supervision during the audit period of Jan. 1, 2018 to June … cases that were $55,695 in arrears at the time probation supervision expired. Two departments did not notify the court … to proceed while the probationer was still under probation supervision, and victims may not have received the …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-probation-departments-failing-get-restitution-payments-victimsSelected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… that can issue parking summonses within New York City (NYC). During fiscal years 2017 through 2019, DOF processed … for collecting fines and fees for violations issued within NYC, and also the Outside Collection Agency/External Inquiry … from respondents who have New York plates and live within NYC. DOF refers other cases to the NYC Law Department, which …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsEast Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25Tupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… since been identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing children’s growth, causing learning and behavioral issues or causing … difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… since been identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing children’s growth, causing learning and behavioral issues or causing … difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Contract Participation of Minority- and Women-Owned Business Enterprises
… enterprises; met these goals; and accurately reported its results to the Department of Economic Development. Background … short of reaching its goals; did not accurately report the results of its efforts; and, in fact, overstated the extent … risk of fraud. The unreliability of MWBE utilization data results in a questionable baseline for managing a critical …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesConflicts of Interest of Municipal Officers and Employees
… your job by its very nature places you in a position of public trust. You are responsible for ensuring that public resources are used in the best interests of the public. You also have a duty to use the limited public … When serving in your public capacity, the interests of your municipality must come before your own. In fact and …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesOpinion 88-39
… county, or a village located within the town is entitled to receive distribution of cash bail forfeited in a town … order of the town justice when the defendant failed either to appear as directed to schedule a preliminary hearing or to advise that the … county or a village located within the town is entitled to receive distribution of cash bail forfeited in a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-39VII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… provide that whenever the compensation of an employee is paid from Federal and other dedicated revenue funds of the … exempted by the Division of the Budget. The allocation is derived by multiplying the percentage rates by the total … cash or for budgetary issues, redirect functionality is available to agencies to use an alternate chartfield …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… provide that whenever the compensation of an employee is paid from Federal and other dedicated revenue funds of the … exempted by the Division of the Budget. The allocation is derived by multiplying the percentage rates by the total … cash or for budgetary issues, redirect functionality is available to agencies to use an alternate chartfield …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewPerformance Based Bus Safety Program
… requires the Department to conduct a safety inspection of each bus every six months. In October 2013, the Department … their operations. Under the Program, a carrier whose out-of-service (OOS) rate is less than 10 percent is rated as Preferred, and each of its buses should receive one full comprehensive inspection …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/performance-based-bus-safety-programPatchogue-Medford Union Free School District – Budget Review (B17-7-2)
… review was to determine whether the significant revenue and expenditure projections in the District's proposed budget … York State Local Finance Law requires all municipalities and school districts that have been authorized to issue … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Fabius-Pompey Central School District – Budget Review (B3-13-5)
… the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all … that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Copiague Union Free School District – Check Signing (2015M-181)
… Audit The purpose of our audit was to examine the District’s check signing procedures for the period July 1, 2013 … approximately $112.5 million. Key Findings The District’s check signature policy permits any one of the Board President, District Clerk or Treasurer to sign checks, whereas New York State Education Law requires …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Fabius-Pompey Central School District – Budget Review (B3-14-5)
… the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all … that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5