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Cherry Valley Fire District - Board Oversight (2019M-141)
… fund policy. Ensure that fire protection contracts were signed, that the services provided were billed for and that … fund policy. Ensure that fire protection contracts are signed, services provided are billed for and costs are …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Opinion 88-70
… REFERENDUM -- Advisory (fluoridation of water) GENERAL CITY LAW, §20(2), (7); GENERAL MUNICIPAL LAW, §6-c(8): LOCAL … §34.00: In the absence of express statutory authority, a city may not conduct an advisory referendum on whether to fluoridate city water or whether to improve the city water or sewer …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Small Estates Affidavit (S.C.P.A. Section 1310)
If the account owner is deceased and there was no estate representative appointed by the courts, the surviving spouse or child of the deceased or the unreimburs
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/small-estates-affidavit.pdfState Contracts by the Numbers
View breakdown of State contracts by agencyauthority or type
https://www.osc.ny.gov/state-agencies/contracts/by-the-numbersState Agencies Bulletin No. P-394
Pay Perf Adv for PS&T Emp Due On or After 4/1/84
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-394.pdfRed Flags for Fraud
Red flags are warnings that something could be or is wrong.
https://www.osc.ny.gov/files/local-government/publications/pdf/red_flags_fraud.pdfVillage of Herkimer – Payroll (2025M-37)
… [read complete report – pdf] Audit Objective Did Village of Herkimer (Village) officials pay salaries, wages and … to complete this task. While both the Police and Fire Departments developed adequate written procedures for … the time records for five employees from these two departments to determine whether overtime was adequately …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Election Form for 25 Year Retirement Plan Sections 89, 603 or 604 – ERS Tier 3 Members Only (RS5473)
To elect to contribute under Section 89, 603 or 604, which provides a retirement of one-half of final average salary after 25 years of creditable service, qualified Tier 3 members use form RS5473.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5473.pdfTax Cap Tightens As Inflation Drops: Local Governments Will Need to Prepare for Little or No Levy Growth
Tax Cap Tightens As Inflation Drops: Local Governments Will Need to Prepare for Little or No Levy Growth
https://www.osc.ny.gov/files/local-government/publications/pdf/taxcaptightens0715.pdfBusiness Partners
… of NYSLRS and trustee of the Common Retirement Fund, is to conduct hearings to review agency decisions … the applicant, other interested parties and all business partners of the time and place of the hearing. Hearings are …
https://www.osc.ny.gov/retirement/business-partnersMatter of Merton Simpson v. Department of Civil Service
… and Hispanic test-takers in a class action federal lawsuit named Merton Simpson et al. v. Department of …
https://www.osc.ny.gov/unclaimed-funds/claimants/matter-merton-simpson-v-department-civil-serviceTown of Pulteney – Financial Condition (2021M-24)
… district beginning 2020 with budgetary deficits. Did not adopt realistic budgets for each fund from 2017 through 2020. Did not adopt a multiyear financial plan, capital plan or fund … reserve or budgeting policies. Key Recommendations Adopt budgets based on accurate current data and historical …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Hancock Fire Department - Financial Operations (2018M-236)
… and disbursements were proper. Key Findings The Board President (President) did not publicly disclose, in writing, his deemed … his business and the Department. It appears that the President’s business owed the Department at least $3,500. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236OSC 3 - Contributions by Vendors to Elected Officials
This bill prohibits vendors from directly or indirectly contributing to a statewide elected official, a candidate for a statewide elected office, or their authorized political committee, during an active government procurement.
https://www.osc.ny.gov/files/legislation/pdf/osc-3-contributions-by-vendors-elected-officials-memo.pdfDiNapoli Urges Changes to Protect Children Placed in Custody of Relatives or Guardians
… The state Office of Children and Family Services (OCFS) is not doing enough to ensure adequate … today by State Comptroller Thomas P. DiNapoli. “The Office of Children and Family Services needs to do more to … The state Office of Children and Family Services OCFS is not doing …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-urges-changes-protect-children-placed-custody-relatives-or-guardiansForfeiture of Benefits for Convicted Felons
… and revocation of pensions of public officials and public officers in New York State who have been convicted of certain … general; Members of the state legislature; Certain state officers and employees; Judges, justices and employees of the unified court system; Officers and employees of the legislature; and Paid municipal …
https://www.osc.ny.gov/retirement/members/forfeiture-benefits-convicted-felonsXIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… period) designed to produce a unique product, service or result. In the SFS, a project is used to collect and track … period designed to produce a unique product service or result …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyAccounts Payable Advisory No. 22
Importance of Referencing a Contract Number on a Purchase Order or Voucher
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberXI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management
… All contracts or amendments between the State of New York and any contractor (whether individual, partnership, or corporate) must have proper acknowledgment of the … executing the agreement be acknowledged. Any contracts or amendments thereto which do not contain the proper form of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2m-acknowledgment-contractors-signatureOpinion 90-40
… opinion. VILLAGE MAYOR -- Deputy (right to vote as trustee and deputy mayor) PUBLIC MEETINGS AND HEARINGS -- Voting Procedure (right of village deputy mayor to vote as deputy and as trustee) VILLAGE LAW, §4-400(1)(a): A village trustee … may cast two votes one in his or her capacity as trustee and the other in his or her capacity as deputy mayor …
https://www.osc.ny.gov/legal-opinions/opinion-90-40