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Opinion 90-61

… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Preemption (financing town … -- Assessments (authority to impose benefit assessments in water supply district) -- Water Supply Districts … basis. Town Law, §§202 and 202-a provide the manner in which assessments shall be raised in town special …

https://www.osc.ny.gov/legal-opinions/opinion-90-61

Pulaski Academy and Central School District - Separation Payments (2020M-20)

… found officials: Paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation … Consult with legal counsel as to seeking recovery of payments identified in this report that are inconsistent …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20

Opinion 91-37

… by city parking violations bureau for violations of Vehicle and Traffic Law, §§306 and 402) PARKING AND TRAFFIC … by city parking violations bureau for violations of Vehicle and Traffic Law, §§306 and 402) VEHICLE AND TRAFFIC LAW, §§235, 237, 306(b), 402(6), 1200, …

https://www.osc.ny.gov/legal-opinions/opinion-91-37

Title IV-E Foster Care – Federal Funding and New York

… to New York City The City’s latest projections, released in January 2025, include $299 million in Title IV-E funding in FY 2025 and $295 million in FY 2026, all of which is …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-care

CUNY Bulletin No. CU-582

… not processed automatically. Affected Employees Employees in hourly positions who meet the eligibility criteria … authorizing implementation of an increase to minimum wage in December 31st for years 2016, 2017 and 2018 for … to Active, Leave with Pay or Leave of Absence status in an eligible position prior to payment processing in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-582-2017-minimum-wage-increase-cuny-student-aide

Opinion 90-43

… predeceases him. Subject to any applicable statute of limitations, payments made to children of a deceased member … a result of injuries incurred in the performance of their official duties. You ask the following questions: (i) are … if any, to interpose, in an appropriate case, a statute of limitations defense. In this connection, we note the …

https://www.osc.ny.gov/legal-opinions/opinion-90-43

Opinion 96-10

… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … transfer of these moneys into another capital reserve fund in accordance with General Municipal Law, §6-g(8). You ask … General Municipal Law, §6-g governs capital reserve funds in fire districts. Subdivision 2 of section 6-g authorizes a …

https://www.osc.ny.gov/legal-opinions/opinion-96-10

CUNY Bulletin No. CU-575

… not processed automatically. Affected Employees Employees in hourly positions who meet the eligibility criteria … authorizing implementation of an increase to minimum wage in December for years 2016, 2017 and 2018 for Classified … to Active, Leave with Pay or Leave of Absence status in an eligible position prior to payment processing in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-575-minimum-wage-increase-hourly-employees-classified-staff

DiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds

… of Dennis Snow, the treasurer of the LeRoy Fire Department in Genesee County. Snow was charged with two counts of grand larceny in the third degree (class D felony), 42 counts of forgery in the first degree (class C felony) and two counts of … of Dennis Snow the treasurer of the LeRoy Fire Department in Genesee County …

https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-funds

New Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)

… Board and District officials complied with Local Finance Law when using a line of credit. Key Findings The Treasurer’s … any of them. The Board did not comply with Local Finance Law when authorizing $220,000 of borrowing using a line of … proper support is included. Comply with Local Finance Law when authorizing District borrowing. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-law

VI.1.A Budgetary Chartstrings – VI. Budgets

… This section describes each of the chartfields used in budgetary chartstrings. The values used in the chartfields can be viewed online in SFS via the navigation: SFS Financials > Tree Manager > …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstrings

DiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs

… rely on social adult day care services to help them stay in their own homes and communities. But without stronger … the strongest oversight and program integrity systems in the nation. Today’s announcement further reflects the … programs, which provide personal care and other services in a structured setting for adults with chronic illnesses or …

https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programs

Accounts Payable Advisory No. 62

… at a dollar amount within the agency’s authority as set in law or by contract. The PO communicates critical … POs, including selecting the unit of measure that is in accordance with the contract or most closely associated to …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-orders

XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management

… when feasible. If early pay discount terms are included in a contract, the awarding agency should add the payment terms to the contract’s PO defaults in the Statewide Financial System (SFS). Please note: … Contractor offers an early payment discount, at any point in time, that is more advantageous to the State than the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchases

Government-Wide Financial Data – 2023 Financial Condition Report

… and liabilities and deferred inflows of resources in three categories: Net investment in capital assets Restricted net position Unrestricted net position (deficits) The 2023 year over year increase in net position is most notably related to increased tax …

https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-data

Government-Wide Financial Data – 2022 Financial Condition Report

… and liabilities and deferred inflows of resources in three categories: Net investment in capital assets Restricted net position Unrestricted net … Statement of Activities This statement reports the change in net position, which is calculated by: Reducing the …

https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-data

Government-Wide Financial Data – 2021 Financial Condition Report

… and liabilities and deferred inflows of resources in three categories: Net investment in capital assets Restricted net position Unrestricted net … Statement of Activities This statement reports the change in net position, which is calculated by: Reducing the …

https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-data

Fund Financial Data – 2022 Financial Condition Report

… and expenditures that are not required to be accounted for in another separate fund. In New York State, significant sources of funds that normally would be reported in the General Fund have been pledged or dedicated to other …

https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-data

Fund Financial Data – 2021 Financial Condition Report

… Fund financial statements provide a short-term view of finances. As such, these statements only focus on the inflows and outflows of current financial resources—cash or liquid assets that are … obligations (or will be soon). Funds represent sources of funding and spending for particular purposes. The General …

https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-data

Conclusion – Travel and Conference Expense Management

… that will minimize the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be … of controls available to management have been discussed in this guide. They are: a travel and conference policy … Managers should use the information contained in this guide as a starting point for designing control …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusion