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Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… the Business Office for deposit. System users were granted access to functions of the financial software applications … the Superintendent with the responsibility of assigning access rights (administrative rights) to the financial … checks. Evaluate employee job descriptions and assign user access rights to match the respective job functions. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedFishers Island Ferry District – Financial Operations (2016M-156)
… totaled approximately $4.5 million. Key Findings Time and attendance records are not submitted by all employees, and …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Quaker Street Fire District – Board Oversight (Schenectady County) … intact. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsElba Central School District – Financial Condition (2013M-240)
… Purpose of Audit The purpose of our audit was to examine the District’s … July 30, 2013. Background The Elba Central School District is located in the Towns of Batavia, Byron, Elba, Oakfield, and Stafford in Genesee County. The District is governed by a Board of Education, which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Opinion 93-33
… a publication which is entered as second-class matter at a post office located outside the boundaries of the school … a publication which is entered as second-class matter at a post office located outside the boundaries of the school … in a publication which is not entered at the United States post office as second-class matter, we believe it is clear …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Opinion 90-48
… -- Lowest Responsible Bidder (criteria and procedure for determining responsibility) SCHOOL DISTRICTS -- Transportation Contracts (criteria and procedure for determining "responsibility" of lowest bidder) EDUCATION … and an opportunity to rebut the charges. This is in reply to your letter concerning the award of a contract by a …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Oversight of Mental Health Education in Schools
… taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts. … educators, and parents. Children already coping with mental health conditions have been especially vulnerable to …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsCUNY Bulletin No. CU-638
… Purpose To notify agencies of an automatic dues increase. Affected Employees Employees … To notify agencies of an automatic dues increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-638-district-council-37-local-384-dues-increaseRetirement System Membership – State Police Plan
… State, membership in the New York State Police and Fire Retirement System (PFRS) is mandatory. Employers are … new employees into PFRS when their employment begins. This plan (Section 381-b of New York State Retirement and Social Security Law) covers every member and …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipOpinion 95-3
… restaurant meals, hotel room occupancy, amusement admissions or any combination thereof, the county tax on the … restaurant meals, hotel room occupancy and amusement admissions. In view of the sales taxes imposed by the cities, … restaurant meals, hotel room occupancy, amusement admissions, or any combination thereof (Tax Law, §1210[b][1]; …
https://www.osc.ny.gov/legal-opinions/opinion-95-3XII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… regarding voucher workflow in the Accounts Payable module. Online Business Units should document voucher approvals in … for payment. Process and Transaction Preparation: Online Business Units Voucher processing starts in the … a voucher will enter. The two origins that are relevant to online Business Units are ONL and BSC. These origins function …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleOpinion 88-11
… issues discussed in the opinion. PARKS AND RECREATION -- Park Land (conveyance of lands subject to reversionary … §1-102(1): When land is conveyed to a village for use as a park, subject to a private reversionary right, the land, upon its discontinuance as a park, may be re-conveyed to the original grantor or his …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Opinion 91-32
… resulting from the operation of facilities by OCRRA. (2) If the county were to exercise its powers of eminent … Central High School District No. 3, Nassau County , 34 AD2d 351, 312 NYS2d 252; see also 1986 Opns St Comp No. … potential liability (see Public Authorities Law, §2045-d[2], authorizing the county to condemn real property for …
https://www.osc.ny.gov/legal-opinions/opinion-91-32State Comptroller DiNapoli Statement on Proposed SEC Rule Changes
… "The SEC's proposals are two of the most significant actions to restrict shareholder rights in the SEC’s history. There is no credible evidence to support the … costs for investors. These proposals are contrary to the SEC's mission to protect investors and our financial markets. …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changesOpinion 91-36
… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (use of village park trust fund moneys to develop facilities in town park) … Whether park land fees imposed upon subdividers by a newly … Village Law may be used to finance additional facilities in an existing town park located in the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Opinion 99-16
… depository bank has requested that the town execute the model security and custodial agreements prepared by the … and Procedures, Appendix E). Paragraph 6(a) of this model custodial agreement provides that the local government … Act must be secured in accordance with subdivision 3 of section 10. Among the permissible methods of securing …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Opinion 94-13
… to terminate for engaging in prohibited employment) FIRE PROTECTION AND PREVENTION -- Disability Benefits … a city (other than New York City), town, village or fire district to pay to a paid firefighter who is disabled as … Section 207-a(1) also provides that the municipality or fire district is liable for all medical treatment and …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 93-2
… in village) VILLAGES -- Fiscal Year (timing of proposition to change) ELECTION LAW, §15-104; VILLAGE LAW, §§9-908, … Law, §9-912 authorizes a village board, on its own motion, to hold a referendum on a proposition to change the month of the general village election at either …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Opinion 2006-3
… Town Law §64(7) authorizes the town board, after a public hearing, to grant franchises “for the use of the streets, … requirements for the notice and conduct of the public hearing (16 NYCRR §894.7) and, in certain circumstances, a …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Borrowing Against Your Contributions – Special 20- and 25-Year Plans
… you can take a loan from NYSLRS. If you aren’t required to contribute (determined by your tier and retirement plan), … are fully insured in case you die before repaying them. How Much You Can Borrow The minimum loan is $25. The maximum … in to your Retirement Online account , then look under “My Account Summary” to see the available self-service loan …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributions