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Opinion 90-4
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses (financing dredging of pond within village) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special assessments in village) VILLAGES -- Powers and Duties (imposition of benefit assessments for drainage) …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 95-25
… aid has not been apportioned and paid pursuant to the express terms of section 54 of the State Finance Law. … fiscal year because the aid is not payable pursuant to the express provisions of section 54. Chapter 53, however, … equivalent of, the aid previously paid pursuant to the express terms of section 54. Therefore, in our view, the …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 90-27
… to Town Law, §189-a(2)(a), if it appears to be in the public interest, the town board and the village board shall … must, within 30 days after the meeting, hold a joint public hearing at a location within the proposed district … circulation within the town and village and posted in 5 public conspicuous places within the area of the town outside …
https://www.osc.ny.gov/legal-opinions/opinion-90-27DiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… in towns and cities across our state is alarming. In my community of Queens and across New York, diversity has …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsNew York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan
… and the good counsel that he provided to me. I offer my condolences to Ned's family and commit to doing my best to live up to his example as I serve in the office he …
https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-reganAccounts Payable Advisory No. 61
… may include, but are not limited to, emergencies (e.g., public health and safety), vendor cash flow concerns, or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsSkaneateles Central School District - Online Banking (2019M-2)
Determine whether District officials ensured online banking transactions were appropriate and secure
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Town of Seneca Falls - Financial Management (2018M-266)
… oversight of the Town’s financial operations. Key Findings In 2017, total unrestricted fund balances in the general, water and sewer funds were $2.7 million, $1.7 …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Flanders Fire District – Disbursements (2014M-199)
… 4,400 residents. Budgeted appropriations for 2014 are $684,200. Key Finding The Board is not provided with a list of claims and, therefore, cannot be assured that it reviews and approves all claims prior to payment. Key … warrant with the checks before signing and sending them to vendors. … Flanders Fire District Disbursements 2014M199 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Town of Stafford - Procurement (2018M-134)
… the Town used a competitive process to procure goods and services. Key Findings The Board has not developed an … in the procurement policy. Key Recommendations Review and update the procurement policy annually. Ensure compliance with the procurement policy and New York State General Municipal Law (GML). 1 Review the …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… [read complete report - pdf] Audit Objective Determine if the District adequately accounts for and safeguards its … not compared to fuel usage records. Key Recommendations The Supervisor of Transportation and head mechanic should … Mileage records are compared to vehicle fuel consumption. The storage tanks are inspected monthly. The Supervisor of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Central Valley School District - Separation Payments (2018M-153)
… District officials did not ensure an independent review of separation payment calculations was performed for all … Establish procedures to provide an independent review of all employee separation payments to ensure they are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153Division of Housing and Community Renewal Bulletin No. DH-89
… Purpose To notify agencies of an automatic dues and agency shop fee increase. Affected Employees Employees represented … the biweekly deduction for Dues (Code 224) and Agency Shop Fee (Code 230) based on the annual salary amounts as … above exclude additional salary factors. Dues and Agency Shop Fee amounts for part-time, annual salaried employees are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-89-dc37-local-1359-dues-and-agency-shop-fee-increaseState Agencies Bulletin No. 1546
… Purpose To notify agencies of an automatic dues and agency shop fee increase. Affected Employees Employees represented … the biweekly deduction for Dues (Code 224) and Agency Shop Fee (Code 230) based on the annual salary amounts as … above exclude additional salary factors. Dues and Agency Shop Fee amounts for part-time, annual salaried employees are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1546-dc37-local-1359-dues-and-agency-shop-fee-increaseState Agencies Bulletin No. 1502
… Purpose To notify agencies of the 209 deduction code eligibility … in Bargaining Units 13, 18, 46, 66 and 71, who wish to become members of the Organization of NYS Management …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1502-increased-eligibility-deduction-code-209-nys-management-confidentialState Agencies Bulletin No. 1490
… At the request of OMCE, OSC has increased the eligibility for OMCE Special Benefits to include employees in bargaining … in Bargaining Unit 06 will continue to be eligible for this deduction code. Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1490-increased-eligibility-deduction-code-548-omce-special-benefitsLake George Central School District - Purchasing (2018M-167)
… to initiate corrective action. … Lake George Central School District Purchasing 2018M167 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Onondaga County Probation Department - Financial Operations (2018M-147)
… and disbursement procedures. Disburse more than $60,000 in restitution payments to crime victims. Key Recommendations … procedures to disburse undistributed restitution payments in a timely manner. County officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147Pocantico Hills Central School District - Procurement (2018M-187)
… subject to competitive bidding. Noteworthy Achievements The District generally complied with New York State General … services not subject to competitive bidding. We reviewed the District's procurement of professional services from 26 … $224,086 and found that District officials obtained the required number of quotes or properly used State …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187State Agencies Bulletin No. 776
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … information regarding Bargaining Units 81 and 91, refer to Payroll Bulletin No. 685 Effective Date(s) Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/776-council-82-afscme-dues-and-agency-shop-fee-increase