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Opinion 2000-12
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … GENERAL MUNICIPAL LAW §§801, 806: There is no provision in article 18 of the General Municipal Law (§800 et seq.) … Municipal Law §806, however, a town board may require in its code of ethics that town board members abstain from …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 2006-8
Whether a central school district may use monies in an employee benefit fund to pay for awards paid upon retirement under collective bargaining agreements
https://www.osc.ny.gov/legal-opinions/opinion-2006-8New York State Debt
… Study 2017 2013 2010 2008 Official Statements - State of New York General Obligation Bonds 2025ABC State of New York General Obligation Bonds, March 2025 2023ABCD State …
https://www.osc.ny.gov/debtDiNapoli Releases Lower Manhattan Economic Snapshot
… attacks on September 11, 2001 killed 2,753 people in Lower Manhattan, leaving the nation devastated and Lower Manhattan struggling to rebuild. Fifteen years later, Lower Manhattan continues to recover as it evolves into a …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotDual Employment
… dually employed and obtained at least $40,000 in combined pay. Follow-up showed two of these staff had conflicting work …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employmentNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… Purpose To determine whether New York City School-Based Health Center (SBHC or Center) facilities have … New York State Department of Health (Department) oversees administration of the Program, including the licensing of the … Ten of the 11 SBHCs sampled had shortages in various medication categories (907 out of 2,298.25 units expected). …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andNorthside Center for Child Development – Compliance With the Reimbursable Cost Manual
… Manual (Manual). Our audit covered the fiscal year ended June 30, 2014. Background Northside was established in 1946 … and sufficiently documented. For the fiscal year ended June 30, 2014, Northside reported approximately $2.5 million … costs on the CFR. Key Findings For the fiscal year ended June 30, 2014, we identified $270,040 in ineligible costs …
https://www.osc.ny.gov/state-agencies/audits/2019/01/11/northside-center-child-development-compliance-reimbursable-cost-manualCrossroads Center for Children – Compliance With the Reimbursable Cost Manual
… determine whether the costs reported by Crossroads Center for Children, (Crossroads) on its Consolidated Fiscal Report … 30, 2014. Background Crossroads is an SED-approved, not-for-profit organization located in Schenectady, New York. … the ages of three and five years. Crossroads is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualOpinion 90-24
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (delegation of authority … the board's power to hire bond counsel. 12 Opns St Comp, 1956, p 68 is hereby superseded. You have asked …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 2008-2
… General Municipal Law § 802 (1) (h) provides an exception for a contract in which a municipal officer or employee has … involved an expenditure below the monetary threshold for competitive bidding under General Municipal Law § 103. In … proposals or quotations will be secured by requests for proposals, written or verbal quotations, or other methods …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2XV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… and Reconciling State Credit Card Charge of this Guide SFS Coach for Job Aids, as well as SFS's Quick Start Guides on … on this topic, visit the job aids published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-chargesPort Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… managed non-student network user accounts to ensure unnecessary accounts were disabled. Key Findings … not adequately manage non-student network user accounts to ensure unnecessary accounts were disabled. Specifically: … did not establish comprehensive written procedures to periodically review all network user accounts, identify …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userOpinion 2000-1
… officers' legal fees) MUNICIPAL FUNDS -- Appropriations and Expenditures (authority to pay police officers' legal … legal fees) GENERAL MUNICIPAL LAW, §50-j; MUNICIPAL HOME RULE LAW, §10; STATE CONSTITUTION, ARTICLE VIII, §1; … payment of the police officer's legal fees, the village's home rule authority must also be considered. In this regard, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1XIX.2.C Project Activities – XIX. Project Costing (PCIP)
… as well as to set budgets within a project, if desired. Standard activities are a predefined list of Activity IDs for … a Project Type. If a project has a Project Type that has standard activities, then standard activities can be applied for the project. For each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2c-project-activitiesPurchasing and Procurement Practices
… its policies and procedures. Our audit covered the period from January 2018 through December 2020. About the Program … $4.79 million, were made to purchase goods or services from suppliers outside of the approved vendor list without … justified. Some of NYRA’s procurement practices deviated from the requirements in the Manual. These deviations allowed …
https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practicesNYS Comptroller DiNapoli Statement on Major Support for Racial Equity Audit at Amazon
… with estimated assets of $254.8 billion as of March 31, 2021. The Fund holds and invests the assets of the New York …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-statement-major-support-racial-equity-audit-amazonSelected Financial Management Practices
… Purpose To determine if the Hudson River Park Trust has established … generally from the northern boundary of Battery Place to the northern boundary of 59th Street in Manhattan. The …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesVI.5 Project Budgets – VI. Budgets
… The Projects module is used to collect financial transactions associated to a project. The Projects module, along with the Commitment … the amount of expenditures that can be charged and posted to project budgets. State agencies prepare, approve and post …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsOpinion 99-15
… of municipalities and "quasi-municipal corporations" (NY Const., art III, §1, art XVI, §1; see, e.g., Greater Poughkeepsie Library v Poughkeepsie , 81 NY2d 574, 579-580; 601 NYS2d 94, 97). Real …
https://www.osc.ny.gov/legal-opinions/opinion-99-15II.3.A Planning – II. New York State Financial Accounting
… submitting requests to the Division of the Budget (DOB). By early-mid fall, the final budget program package is assembled, guided by the instructions set forth by DOB in their Budget Request Manual; reviewed for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planning