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Town of Villenova – Purchasing (2014M-52)
… did not solicit quotes for certain purchases. Purchase prices were not always verified and certain contracts were …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Centereach Fire District – Procurement (2016M-342)
… Purpose of Audit The purpose of our audit was to examine the District’s … June 30, 2016. Background The Centereach Fire District is a district corporation of the State, distinct and separate … rescue services to approximately 31,500 residents and is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Operational Advisory No. 25
… to ensure SFS data complies with these standards on a quarterly basis. SFS will schedule and communicate the dates for these activities. …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryOtisco Fire District – Audit Follow-Up (2016M-415-F)
… pdf] [read complete 2017 report – pdf] Purpose of Review The purpose of our review was to assess the District’s progress, as of July 2024, in implementing our … The purpose of our review was to assess the Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/otisco-fire-district-audit-follow-2016m-415-fOpinion 93-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … 33.00, 35.00: A town board may authorize the issuance of bonds to finance tax certiorari judgments. The resolution … a town board may adopt a bond resolution for the purpose of financing a tax certiorari judgment and if so whether the …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Opinion 95-18
… cemetery) VILLAGE LAW, §§15-1502, 15-1506; MUNICIPAL HOME RULE LAW, §10(1)(ii)(e)(3): A village may, by local law, … to the provisions of article 15, however, the village's home rule powers must be considered. Every local government, … to: (1) its property, affairs or government (Municipal Home Rule Law, §10[1][i]); and (2) certain specific subject …
https://www.osc.ny.gov/legal-opinions/opinion-95-18XII.8.G Payment Methods – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section advises agencies on payment methods available in the Statewide Financial … This section advises agencies on payment methods available in the Statewide Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsUnified Court System Bulletin No. UCS-109
To inform agencies of OSCs automatic processing and to provide instructions for reporting transactions in Pay Period 19C
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-109-2006-year-end-adjustment-judgesUnified Court System Bulletin No. UCS-127
… judges who were appointed after January 1, 2007 (Action of New Hire or Concurrent Hire) and who are still Active on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-127-2007-year-end-adjustment-judgesUnified Court System Bulletin No. UCS-141
… judges who were appointed after January 1, 2008 (Action of New Hire or Concurrent Hire) and are still Active on December …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-141-2008-year-end-adjustment-judgesOpinion 97-2
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover former … and Duties (authority to provide health insurance coverage for former school board members) INSURANCE LAW, ARTICLE 47; … in a municipal cooperative health benefit plan for Part B Medicare premiums paid by the former school board …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Opinion 2000-8
… prepare, authorize or approve the contract or approve payments thereunder; (b) audit bills or claims under the … Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d 521). Thus, even …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Opinion 2006-1
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … Pursuant to Town Law §120, certification of the payroll or other claim for compensation of town officers and … a collective bargaining agreement, could constitute a gift or loan of town monies in contravention of article VIII, §1 …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 90-15
… of position of deputy town police commissioner) TOWN LAW, §§24, 150; PUBLIC OFFICERS LAW, §9; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1), (d)(3); NY CONST, art VIII, §1: A … the town supervisor as commissioner pursuant to Town Law 150 may appoint a deputy police commissioner to act in …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Opinion 88-76
… (of private moneys) -- Private Moneys (accounting for); (investment of) -- Taxes (applying private source … the library trustees in investments which they deem to be for the best interests of the library, and need not be … on the investment of moneys appropriated by the village for library purposes is credited to the library fund. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Accounts Payable Advisory No. 53
… Comptroller (OSC) has updated the policy and procedures for processing general purchase requisitions for centralized contract purchases from value-added … Requisitions . In addition, OSC has provided guidance to online agencies on how to process credit adjustments for both …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersFairview Fire District – Audit Follow Up (2009M-211-F)
… to assess the District’s progress, as of September 2014, in implementing our recommendations in the audit report released in March 2010. Background The Fairview Fire District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fWalden Fire District No. 2 – Purchasing (2017M-204)
… $501,784. Key Finding District officials did not obtain quotes in accordance with the District’s procurement policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Accounts Payable Advisory No. 73
… increase from $100.00) and, Update “United Parcel Service (UPS)” to “Statewide Contract Vendor for Small Package …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… government-wide financial statements as required by GASBS 34. These assets are reported in a very similar manner to … governmentwide financial statements as required by GASBS 34 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reporting