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Opinion 89-26
… statements. You ask whether fire district officers are required to complete and file annual financial disclosure … disclosure requirements of General Municipal Law, §812 are not applicable on either a mandatory or optional basis … Whether fire district officers are required to complete and file annual financial disclosure …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 90-48
… for a finding that a bidder is not a responsible bidder ( Schiavone Construction Co. v Larocca , 117 AD2d 440, 503 … responsibility and an opportunity to rebut the charges ( Schiavone , supra ; NYS Asphalt , supra ). July 16, 1990 Dr. …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Conflicts of Interest of Municipal Officers and Employees
Conflicts of Interest of Municipal Officers and Employees
https://www.osc.ny.gov/files/local-government/publications/pdf/conflictinterest.pdfOversight of Construction Management Contracts (2020-S-43) 180-Day Response
To determine if the Office of Parks, Recreation and Historic Preservation is adequately monitoring construction management contracts to ensure they meet contract terms and requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s43-response.pdfAlfred State College of Technology - Selected Travel Expenses (2012-S-142)
To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s142.pdfVillage of Nelliston - Payroll and Accounting Records (2018M-162)
… monitored and recorded leave accruals and usage. Determine if the Clerk-Treasurer maintained timely and complete records … Determine if salarieswages were accurately paid if leave accruals were adequately monitored and if the …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Opinion 90-35
… (1987 Opns St Comp No. 87-4, p 6; 23 Opns St Comp, 1967, p 866; 11 Opns St Comp, 1955, p 79; 9 Opns St Comp, 1953, p …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Oversight of Kendra's Law (2022-S-43) 180-Day Response
To determine whether the Office of Mental Health (OMH) is effectively monitoring Assisted Outpatient Treatment (AOT) to provide reasonable assurance that existing and potential AOT recipients receive their court-ordered treatment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s43-response.pdfCity of Rensselaer - Accounting Records and Reports (2023M-26)
Determine whether City of Rensselaer (City) officials maintained complete, accurate and timely accounting records and reports to allow the Common Council (Council) to effectively manage financial operations and capital projects.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/rensselaer-city-2023-26.pdfOpinion 93-13
… to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and … to municipalities within county the cost of sheriff's road patrol) - Pre-emption (formation of special district for …
https://www.osc.ny.gov/legal-opinions/opinion-93-13State Comptroller DiNapoli Delivers Inaugural Address
… will be available on the Comptroller’s Flickr page on Monday or for an official head shot . CAREER HIGHLIGHTS can …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-delivers-inaugural-addressCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… If you decide to, the board must establish the position by resolution. If you decide not to hire, the board must … position must should have or be able to obtain expertise in district finances, and have expertise with purchasing … Any clerical or professional personnel directly involved in accounting and purchasing Any individual responsible for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorChenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
Determine whether the Chenango County Industrial Development Agency (CCIDA) Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/chenango-county-industrial-development-agency-2022-10.pdfTompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
Determine whether the Tompkins County Industrial Development Agency (TCIDA) Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/tompkins-co-ida-2021-143.pdfState Agencies Bulletin No. 1494
… an automatic dues increase. Affected Employees Employees in Management/Confidential positions who are members of OMCE … each employee as described below: When an employee enrolls in OMCE, the correct deduction amount must be entered based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1494-organization-new-york-state-managementconfidential-employeesState Agencies Bulletin No. 1476
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To notify agencies of an automatic Dues and Agency Shop Fee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1476-new-york-state-correctional-officers-police-benevolent-associationState Agencies Bulletin No. 1400
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To notify agencies of an automatic Dues and Agency Shop Fee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1400-new-york-state-correctional-officers-police-benevolent-associationNorth Greenbush Common School District – Claims Auditing (2022M-112)
… were supported, appropriate and audited and approved prior to payment. Key Findings While claims were supported and for … and have initiated, or indicated they planned to initiate corrective action. … were supported appropriate and audited and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Opinion 96-5
… Clerk of the Court Supreme Court of the State of New York …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… We found: All employees that were assigned a take-home vehicle, except for the CEO, maintained mileage logs and reimbursed the Corporation for personal use of its vehicle in a timely manner. The CEO did not reimburse the … auditor found he was not adhering to the take-home vehicle policy. The internal auditor estimated the CEO’s personal …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-home