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Gold Coast Public Library District – Claims Audit (2014M-237)
… Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was … Shore School District, excluding the Village of Seacliff, and is governed by an elected nine-member Board of Trustees. … in accordance with the requirements of the special act and document in the minutes that abstracts of audited claims …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Ramapo Catskill Library System – Procurement (2015M-84)
… libraries in the Counties of Rockland, Orange, Sullivan and Ulster and is governed by an 11-member Board of Trustees, elected by … adopted a purchasing policy. Key Recommendations Establish and implement a competitive process when purchases that …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84City of Gloversville – Parking Violation Operations (2016M-231)
… City officials have not established a benchmark for collection rates of unpaid parking violations. The City does … fines. Key Recommendations Establish a standard benchmark collection rate with which to periodically assess the Department’s parking violation collection system’s effectiveness. Examine the effectiveness …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231West Hempstead Union Free School District – Financial Condition (2016M-116)
… financial plans, including projecting funding levels and use of reserve funds and update these plans periodically. Explore and pursue opportunities to reduce expenditures or raise …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Central Square Central School District – Claims Auditing (2016M-292)
… Constantia, Hastings, Mexico, Palermo, Parish, Schroeppel and West Monroe in Oswego County, the Towns of Cicero and Clay in Onondaga County and the Town of Vienna in Oneida County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Fort Edward Union Free School District – Financial Condition (2015M-67)
… County. The District is governed by a Board of Education and has approximately 100 employees and 560 students. Budgeted appropriations for the 2014-15 … of fund balance to finance recurring expenditures and, as a result, the budgets were not structurally balanced. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67Village of Suffern – Budget Review (B6-16-8)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … accumulated deficit in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. Local Finance … are outstanding. Key Findings Significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
… The Town of Blooming Grove is located in Orange County and has a population of approximately 18,000. The Town is … entered into the financial system. Adopt written policies and implement procedures for Recreation Department employees to follow when collecting, handling and recording cash receipts. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360Unified Court System Bulletin No. UCS-95
… District Council 37, American Federation of State, County and Municipal Employees Background At the request of the … must access the General Deduction CD (Agency) page and enter Deduction Code 300 with the applicable effective date and flat amount. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-95-change-eligibility-metlife-whole-life-insurance-certainOpinion 90-41
… that bear on the issues discussed in the opinion. SEWERS AND SEWERS SYSTEMS -- Sewer Lines (authority of village to … 14-1428: A village board of trustees may construct sewers and determine that the cost of such construction be borne … of the current Village Law in 1972 (L 1972, ch 892) and, as you note, section 14-1412 was repealed in 1973 (L …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 95-7
… a municipal cooperation agreement with other districts and/or municipal corporations. This is in response to your … Law (§§119-m - 119-oo) authorizes municipal corporations and districts to enter into agreements for the performance … is located is or are required to pledge its or their faith and credit for the payment of the principal of and interest …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Opinion 98-5
… proceedings. Based on the foregoing, the submission of a voucher to a county social services department for payment of … recipient would constitute a "contract" because the voucher is a claim, account or demand against the county (see … extent inconsistent with this opinion. February 9, 1998 Dennis V. Tobolski, Esq., County Attorney County of …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 92-4
… discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (supervised physical fitness training for … realizing sufficient benefits to justify the expenditure and the cost is reasonable in relation to the benefits … The training would take place at a local health and fitness center. If the fire district may expend its …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Opinion 93-27
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … townwide taxes within town outside village area) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8); TAX LAW, §1262(c): When a … of sales tax is not a matter within a town's home rule authority (see Municipal Home Rule Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Pension Payment Option Election – Divorce and Your Benefits
… the “Pop-Up” increase in the member’s monthly benefit. Special Joint Allowance Some DROs require the member to … before them. This pension payment option is called the Special Joint Allowance. Unlike the joint allowance options … is only available to members with a DRO that requires its election. The Special Joint Allowance provides the member …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionMedicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program
… recipients who are receiving opioids while also in a Treatment Program for opioid use disorder. This audit covered … of opioid drugs for pain-related conditions. Opioid treatment programs (Treatment Programs) provide medication-assisted treatment, … recipients who are receiving opioids while also in a Treatment Program for …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/medicaid-program-opioid-prescriptions-medicaid-recipients-opioid-treatment-programUnified Court System Bulletin No. UCS-171
… message(s) is available on a new Table called Posn Inc Upd Messages Review using the following path: Organizational … Development > Maintain Positions/Budgets > Posn Inc Upd Messages Review These messages will be purged on a weekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-171-changes-position-management-update-incumbent-process-unifiedDue Diligence for Companies Holding Abandoned Funds
… first class mail to every person or business with a valid address that you expect to appear on your abandoned property … you. Exemptions to this requirement You don’t have a valid address for the property owner. For example, you have records … returned as undeliverable, or you only have an incomplete address on file. The value of the abandoned property account …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsOpinion 88-1
… is no longer needed for village purposes may be conveyed ( cf . County Law, §215[4]). However, this Office has … unreported; see also 1985 Opns St Comp No. 85-37, p 51; cf . Fisher v Becker , 32 AD2d 786, 302 NYS2d 470, affd 26 … (1978 Opns St Comp No. 78-1069, unreported, copy enclosed; cf . 1981 Opns St Comp, No. 81-425, p 477, discussing …
https://www.osc.ny.gov/legal-opinions/opinion-88-1DiNapoli Audit Finds Problems with Arts Education in NYC Schools
… We all want to find the right formula to improve education and improving arts instruction needs to be part of that … week for two semesters or 108 hours during a school year, and that schools have an SED approved arts syllabus. Auditors … to 90 students at 57 schools had no syllabus as required; and 111 schools provided documentation showing that 184 (59%) …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-problems-arts-education-nyc-schools