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Opinion 2006-8
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Employee Benefit Accrued … You ask whether a central school district may use monies in an employee benefit accrued liability reserve fund to pay … that, pursuant to this authority, an item may be included in a collective bargaining agreement, whether or not it …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 96-18
… or statutory amendments that bear on the issues discussed in the opinion. VILLAGES -- Powers and Duties (advisory … should become a city. It has been consistently held in this State that a municipality may not submit a question to a referendum, either advisory or binding, in the absence of express statutory authority ( McCabe v …
https://www.osc.ny.gov/legal-opinions/opinion-96-18New York State Debt
… Properly used, debt plays an essential role in government, providing funds to build schools, hospitals, … Properly used debt plays an essential role in government providing funds to build schools hospitals …
https://www.osc.ny.gov/debtDual Employment
… by UCS require non-judicial employees to obtain in writing prior to engaging in any outside employment. Such employment may not interfere … were dually employed and obtained at least $40,000 in combined pay. Follow-up showed two of these staff had …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employmentOntario County - Sheriff's Department Civil Division Operations (2019M-47)
… Receipts were issued for all payments received. Audit trail reports were reviewed to ensure that unauthorized … Issue receipts for all civil judgments. Review audit trail reports for any unauthorized changes. County officials …
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… preschool, elementary, middle, and high school students in low-income, high-risk communities. The New York State … core of age-appropriate primary care services that comply in content and frequency with New York State’s Child/Teen … medical services to nearly 170,000 students enrolled in the Program, accounting for approximately 700,000 health …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andStandard Work Day and Reporting Resolution – Understanding Your Responsibilities: Elected & Appointed Officials
… any elected or appointed officials who do not participate in a time-keeping system on a Standard Work Day and Reporting … (ROA) to calculate the average number of days you work in a month.] This is important because your retirement benefits are based, in part, on the days you work. The resolution confirms your …
https://www.osc.ny.gov/retirement/members/ea-officials/standard-work-day-and-reporting-resolutionOpinion 2008-2
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions … entered into prior to municipal service) -- Interests in Contract (town board member providing hauling services as … (1) (h): A newly elected town board member has an interest in a contract between the town and the board member, as a …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Purchasing and Procurement Practices
… Inc. (NYRA) procured goods and services competitively and in accordance with its policies and procedures. Our audit … 2018 through December 2020. About the Program Organized in 1955, NYRA is a not-for-profit corporation that holds the … Policy and Procedures Manual (Manual), approved by the FOB in 2010, specifically states that “Company employees who are …
https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practicesSelected Financial Management Practices
… authorized under the Hudson River Park Act (Act) in 1998. The Act also created Hudson River Park (Park), which … of Battery Place to the northern boundary of 59th Street in Manhattan. The Trust has authority over the planning, … and New York City granted the Trust a possessory interest in the real property that composes the Park for a term not to …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesOpinion 99-15
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … exempt therefrom by law. The term "taxation" is defined, in pertinent part, as a "charge imposed upon real property by … Opns St Comp, No. 80-334, p 98). The proposed reduction in real property taxes would be tantamount to the village …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… with the majority of applicable laws, bylaw provisions and good business practices. The Board did not: Enforce or adopt … controlled seven accounts. Audit – or delegate someone to audit – and approve disbursements. For example, 380 … a result, the lack of suitable records limited our ability to determine if funds were accounted for or used for proper …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… the method or basis for allocation should be identified. In situations where the contractor provides services funded … allocated to the State.The following criteria must be met in determining when indirect costs are allowable: The … agency policy or contract. The items of expense included in the allocation to the state contract are allowable and not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsDiNapoli: Local Sales Tax Collections Up More Than 17% in November
… Statewide local sales tax collections grew by 17.5% in November compared to the same month in 2020, State Comptroller Thomas P. DiNapoli announced … the bulk of holiday spending is expected to be reflected in December collections, November collections may have …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-local-sales-tax-collections-more-17-novemberFinancial Condition and Selected Expenses
… (e.g., on-track, simulcast) totals about $2.3 billion. In November 2006, NYRA filed for bankruptcy due to its poor … a cumulative operating deficit of more than $135 million. In September 2008, upon renewal of its exclusive franchise, … agreement conveying all rights, titles, and interests in racetrack properties (land and buildings) to New York …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesLocation Service Providers
… claims or returning funds. If you are interested in becoming an “Abandoned Property Location Service Provider” in New York State, or if you have been contacted by someone …
https://www.osc.ny.gov/unclaimed-funds/resources/location-service-providersContract Submission System (CSS)
… appropriate forms below Online Services Government Account Authorization - This form identifies a government …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssEmployee Incentive and Bonus Payments
… if incentive and bonus payments made by the Erie County Medical Center Corporation (ECMCC) were warranted, supported, … Public Authorities Law §3626 to manage the Erie County Medical Center health network. Between January 1, 2013 and … if incentive and bonus payments made by the Erie County Medical Center Corporation were warranted supported and …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsCUNY Bulletin No. CU-748
… Employees CUNY employees with health insurance coverage through the City of New York Employee Benefits Program are … CUNY employees with health insurance coverage through the City of New York Employee Benefits Program are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-748-city-new-york-health-benefit-rate-changesSUNY Bulletin No. SU-214
… 1, 2011 Lump Sum Payment. Affected Employees Employees in the State University Graduate Student Negotiating Unit … Student Employees Union, provides for an increase in stipends and an increase in the minimum stipend of two percent (2.00%) for academic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-214-october-1-2009-october-1-2010-and-october-1-2014-stipend