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Opinion 94-9
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … required by law to be published. Although section 214 does not define the word "newspaper", the word is defined in … prior to 1940 and through at least 1970. In this regard, we note that memoranda contained in the bill jacket for …
https://www.osc.ny.gov/legal-opinions/opinion-94-9SUNY Bulletin No. SU-123
… to an individual for study, training, or research; it does not constitute compensation for personal services. … is considered a qualified tax exempt scholarship if the amount paid to an individual is used for tuition and … portion of a scholarship paid to a nonresident alien which does not constitute a qualified scholarship (i.e. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-123-payment-and-reporting-suny-nonresident-alien-scholarshipsReview of Trivision Tek Group, Inc.
… or were payable from other funding sources. Key Findings We found ESD approved three vouchers totaling $350,000 … that were never performed. As a result of our examination, we rejected the final $211,109 payment request from Trivision … future awards with multiple funding sources to ensure ESD does not pay contractors for services paid or payable from …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-incOpinion 96-15
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … would always be a townwide charge because section 121 does not require or permit the cost of a judgment to be … that section 121 is not controlling on this issue. Rather, we have expressed the opinion that the cost of settling a …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Disposal of Electronic Devices
… Purpose To determine if electronic devices being surplused by the Department of … sensitive information may be inappropriately disclosed. We tested 218 electronic devices that had been readied for surplus to determine if these policies and procedures were followed and found only …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesArtificial Intelligence Governance
… AI to ensure that its use is transparent and accurate and does not generate harmful, unintended consequences. Without … for those who live, work, or visit NYC. Key Findings NYC does not have an effective AI governance framework. While … City agencies developed their own, divergent approaches. We sampled four City agencies: NYPD, ACS, Department of …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceTown of Oswego – Financial Condition and Information Technology (2017M-290)
… deficit unrestricted fund balance during this period of as much as $66,491. The Board has not adopted multiyear …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… and make questionable payments to herself totaling as much as $4,442. The Treasurer collected, recorded and …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Brunswick Central School District – Financial Condition (2014M-002)
… officials have not established a formal plan stating how much would be set aside in each reserve, how each reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Freeport Union Free School District – Financial Condition (2016M-300)
… Findings The District’s unrestricted fund balance was as much as 12 percent of the ensuing year’s budget, or more than …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Silver Creek Central School District – Financial Management (2022M-153)
… 27 percentage points. Overfunded four reserve funds by as much as $2.3 million. Key Recommendations Adopt reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153DiNapoli: Strong Growth for Local Sales Tax Collections Halfway Into 2018
… sales tax growth is showing sustained improvement across much of the state," DiNapoli said. "The upcoming … governments. I urge municipal officials to be cautious if planning for future growth." DiNapoli's report revealed …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-strong-growth-local-sales-tax-collections-halfway-2018CUNY Bulletin No. CU-792
… resulting from payment of the retroactive rate increases. If an employee receives a payment and has worked in more than … amount. If the employee did not receive a stipend but becomes eligible for a stipend as a result of the payment, … to the Social Security Administration (SSA). As PayServ does not include this information, OSC will be mailing a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-792-cuny-retroactive-rate-increases-cement-masons-maintenanceOpinion 91-11
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … . .The emphasis should not be placed on whether we believe one type of power of appointment is generally … the local law curtails any power and, in finding that it does, the law must be held invalid (45 NY2d, 295, 408 NYS2d, …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Opinion 92-2
… year. You ask about the permissible means of financing an expenditure to be made on behalf of a zone established within … … Concerning the permissible means of financing an expenditure to be made on behalf of a zone established within …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Opinion 90-31
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … approval of the town boards. General Municipal Law, §353-a does not prescribe the number of votes needed for the … of section 41 do not apply to the committee. Therefore, we believe General Construction Law, §41 is applicable and …
https://www.osc.ny.gov/legal-opinions/opinion-90-31State Agencies Bulletin No. 2027
… 03/31/2022; and Has a Comp Rate Code of ANN or BIW (only if the employee is on a Paid Military Stipend Leave) on … Pay Period 3L or Institution Pay Period 3L. If the agency does not submit the transaction to withhold the full value of … Military Leave) or on a preferred list on 03/31/2022 becomes eligible if they return to the payroll or are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2027-april-2022-managementconfidential-mc-longevity-lump-sum-lls-paymentOpinion 90-54
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … otherwise, to designate a former spouse or other person. We have been asked to discuss the procedures for the … pool known as the Common Retirement Fund, a member does not have a separate, individual account. Therefore, the …
https://www.osc.ny.gov/legal-opinions/opinion-90-54County of Rockland – Budget Review (B20-6-13)
… budget as needed throughout the year as more information becomes available. … The purpose of our budget review was to …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Opinion 92-13
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … town clerk and the town supervisor from two to four years does not violate the "single subject" requirement of … principles to the situation presented in your inquiry, we conclude that the town, by the adoption of a single local …
https://www.osc.ny.gov/legal-opinions/opinion-92-13