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Accounts Payable Advisory No. 60
… Subject : Referencing an expired contract Reference : Guide to Financial Operations (GFO), Chapter XI, Section 2.E - Contract Amendments Subject to OSC Review Guidance : This is to remind agencies that they may not reference an expired …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractXVI.3.G Legal Compliance – XVI. Financial Reporting
… contractual provisions that could have a material impact on the combined financial statements. Where financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… other uniform rate of assessment to all properties listed on the Town’s assessment roll. Ensure all applicants provide …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipOversight of Contract Expenditures of Bowery Residents’ Committee
… services for eligible homeless families and individuals in the City and for providing fiscal oversight of the homeless shelters. In February 2011, DHS contracted with BRC, a City-based … years ended June 30, 2019, BRC claimed $23.6 million in reimbursable expenses for the contract. DHS is responsible …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committeeOpinion 88-15
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … MUNICIPAL LAW, §§800(3), 801: A village trustee who is also the comptroller of an insurance company would have a … entered into in which there is a prohibited interest is null, void and unenforceable (General Municipal Law, §804) …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Opinion 91-49
… , relative to abandonment of a road if the municipality does not have fee title; 20 Opns St Comp, 1964, p 269, …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Selected Aspects of Safety and Security in Subway Facilities
… Transit has taken steps to implement safety and security in all its subway facilities, and whether safety and security … agency that manages, maintains, and runs subway service in New York City. Transit has 472 subway stations in four … harm caused by external factors, such as intrusion (a person entering an area where they are not wanted) or …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesOpinion 88-75
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … ownership interest. The matter is in the latter stages of discovery, and you point out that it would be very costly, as … entered into in which there is a prohibited interest is null, void and unenforceable (General Municipal Law, §804) …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Opinion 93-33
… entered as second-class matter outside the municipality) SCHOOL DISTRICTS -- Powers and Duties (publication of notice … 2004 notice in a publication which is not entered at the United States post office as second-class matter, we believe … such payment. A publication which is not entered at the United States post office as second-class matter does not …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Opinion 89-32
… by county treasurer) -- Leases (contract between county and corporation of which county treasurer is stockholder) -- … entered into before the treasurer was elected to office and that the treasurer acquired her interest in the … relative to conflicts of interest of municipal officers and employees (see General Municipal Law, §800[4],[5]). A …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Service Credit – Divorce and Your Benefits
… NYSLRS members receive service credit for all their public employment beginning with the date they … joined NYSLRS. Some members can purchase service credit for employment before they joined NYSLRS or for military … may also affect the ex-spouse’s share, depending on when it was earned. The most commonly used equitable …
https://www.osc.ny.gov/retirement/members/divorce/service-creditReimbursement of Social Services Costs (2013MS-3)
… The Department of Social Services (DSS) incurs both direct and indirect program costs in the administration of social services programs and a portion of these costs are reimbursable by the Federal and State governments through the New York State Office of …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3Oversight and Collection of Snowmobile Registration Fees
… and other services for the more than 10,000 miles of public snowmobile trails in New York State. Members of …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/oversight-and-collection-snowmobile-registration-feesDiNapoli Report Spotlights New York's Veterans
… in our state, we’ll be forever indebted to our veterans for their service and their sacrifices. We need to offer essential programs for the men and women who serve in our military to show our appreciation for their service and support their return to civilian life.” …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-report-spotlights-new-yorks-veteransOpinion 91-60
… the accounts of public corporations, including OTBs (NY Const, art X, §5; Racing, Pari-Mutuel Wagering and … authority in connection with political subdivisions (NY Const, art V, §1) is different from his constitutional authority over other public corporations (NY Const, art X, §5; Patterson , supra ), we believe that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 2005-3
… in the opinion. PARKING FACILITIES -- Construction of (by school district) REAL PROPERTY -- Sale (leaseback of occupied … parking garage for commuters and other members of the public at large. The garage, which would also be used for … rentals or fees for the use of the garage by the general public and make other provisions for its operation and …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Opinion 95-22
… Association (use of tax moneys to purchase exercise equipment) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt … fire insurance tax moneys to purchase exercise equipment for use generally by members of the fire department. You ask … fitness program at the fire station. Insurance Law, §§9104 and 9105 govern the distribution and use of foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Caton No. 1 Fire District – Financial Oversight (2013M-262)
… audit was to examine the Districts’ financial operations for the period January 1, 2012 through July 12, 2013. … $270,000 or 169 percent of the budgeted appropriations for 2013. The Board has not adopted an investment policy as … Key Recommendations Base annual budget appropriations on reasonable assumptions using historical trends and/or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Forms and Resources – Reporting Elected and Appointed Officials
… Forms and Samples Standard Work Day and Reporting Resolution Form (RS2417-A) Use this form to … created by the New York State Education Department. This page provides links and details. If you have questions about …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resources