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Opinion 95-25
… Law, §2[13]). In light of the similarity between the definition found in the former section 71 and that found in … fact that the repeal of section 71 and the addition of the definition in section 2 were simultaneous, it is our opinion … the Legislature's failure to correct the reference to the definition of "local assistance" in section 54-a was …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 2003-4
… 19 Opns St Comp 1963, p 419; 16 Opns St Comp 1960, p 171; 10 Opns St Comp 1954, p 70, 358; 9 Opns St Comp 1953, p 450; … Village Law §4?412[1]; Municipal Home Rule Law §10; 1998 Opns St Comp No. 98-22, p 56). Fire districts, …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 89-21
… of the highway, regardless of whether the trunk of the tree is located within the highway. Thus, in our opinion, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Controls Over Cash Advance Accounts
… to a local bank account for use by the agency. As of December 31, 2014, the Department was authorized to have three advance … account to more appropriate levels based on analysis of historical usage, current business practices and anticipated …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsState Police Bulletin No. SP-137
… Purpose To explain OSC’s automatic processing of State Police Hazardous Duty Pay. Affected Employees … Officers in Bargaining Unit 17 Background Chapter 69 of the Laws of 2010 provides for an annual Hazardous Duty Payment to … To explain OSCs automatic processing of State Police Hazardous Duty Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-137-2011-state-police-hazardous-duty-payNorth Shore Central School District – Fuel Inventory (2017M-89)
… showing the total gallons dispensed to date, officials do not have sufficient information to ensure that the log is … inventory, and fuel purchased, delivered, dispensed and on hand. Ensure that the fuel supplies are periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… the Board approved, a contract with the LLC’s principal owner to provide services similar to what the LLC had … did not award contracts to the LLC or the principal owner based on a competitive process. We found no evidence in … into formal contracts with the LLC and the principal owner that provided the necessary details of service and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessEast Moriches Union Free School District - Budget Review (B7-15-5)
… fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to … except for appropriations for tuition fees for high school students, charter school tuition fees and social security and Medicare taxes. … East Moriches Union Free School District Budget Review B7155 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … located in Westchester County, and provides education to students from a residential treatment center as well as … procedures and additional reconciliation and verification to ensure that the original bills were accurate. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialMaine-Endwell Central School District – Financial Condition (2013M-49)
… the same level of programs and services while keeping the tax levy as low as possible. However, they were able to do so …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s methodology for allocating … administrative costs for the period January 1, 2011, to September 30, 2012. Background The Town of Riverhead is … by some Town operations funded by the general fund to other departments and districts accounted for in other …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Town of Delhi - Highway Department Leave Records (2020M-53)
… injury, which resulted in an overpayment of his health and dental premiums of $6,411. The 2018 and 2019 leave balances …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… with fiscal years starting July 1, 2021, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. … Tax Cap: Inflation and Allowable Levy Growth Factors Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… various facets of the District’s Length of Service Award Program (LOSAP) without first soliciting competition or … contracts with them. The Board designated a financial advisor to act as custodian of the District’s funds, instead … the District’s attorney to evaluate the present LOSAP program and related documents. The Board also should adopt a …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Richland Fire District – Board Oversight (2016M-374)
… on behalf of the Department a tax on the premiums of fire insurance policies written on property by out-of-state … for 2016 totaled $72,920. Key Findings The out-of-state insurance tax, known as foreign fire insurance money, was placed in the District’s general fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Village of Munnsville – Financial Operations (2012M-239)
… properly monitored the Village’s financial operations for the period June 1, 2011, to May 31, 2012. Background The … a Mayor and four Trustees. Budgeted appropriations for the fiscal year ended May 31, 2012, were approximately … to manage emergencies and other unanticipated occurrences. For example, in two of the last four fiscal years, Village …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Oversight of Nurse Licensing (Follow-Up)
… submitted by nursing license applicants; monitors nurses once they are licensed utilizing available criminal … and misconduct data; and investigates complaints against nurses in accordance with its policies and procedures in a … moral character standards and did not actively monitor nurses to identify incidents of professional misconduct or …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followVillage of Addison – Board Oversight (2024M-8)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Board of Trustees (Board) provided adequate financial oversight. … audit the former Clerk-Treasurer’s 1 records (see Village of Addison – Payroll (2024M-12) and Village of Addison – … Determine whether the Village of Addison Village Board of Trustees Board provided adequate …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Hilton Central School District – Audit Follow-Up (2022M-200-F)
… private and sensitive information (PPSI) are at greater risk for unauthorized access, misuse or loss. The audit included three recommendations to help … result, the District’s network continued to have increased risk for unauthorized access, misuse or data loss. We also …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fState Agencies Bulletin No. 775
… Taxes Federal Earned Income Tax Credits Qualified Parking Benefits Qualified Transit Pass Mileage Rates Tax … Bulletin No. 767 for specific instructions. Qualified Parking Benefits The maximum amount allowed as exclusion from gross income for qualified parking benefits will be $220 per month in 2008 (increased …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/775-summary-tax-related-changes-2008