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Opinion 94-20
… HOME RULE LAW§10(1)(ii)(e)(2); LOCAL FINANCE LAW, §§26.10, 29.00: A village may not impose a special assessment … No. 90-39, p 88). Since the maintenance of a public street is undertaken for the benefit of the public at large (see Lopes v Rostad, 45 NY2d 617, 412 NYS2d 127), it is our opinion that a village may not finance the cost of …
https://www.osc.ny.gov/legal-opinions/opinion-94-20DiNapoli: State Tax Collections Decline $3.7 Billion in Fiscal Year 2018-19
… DiNapoli said. “The sharp revenue declines in December and January, however, remind us to take nothing for granted. With expectations of a slowing economy and ongoing concerns regarding federal fiscal policies, a … http://www.osc.state.ny.us/finance/cbr.htm Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-tax-collections-decline-37-billion-fiscal-year-2018-19Opinion 89-30
… organization for use in the organization's bus. The bus is used to provide transportation to senior citizens of the … property for proper town purposes. Therefore, since there is no statutory authority for a town to engage in the sale of … this Office has expressed the opinion that a town is generally without authority to purchase gasoline for …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Opinion 95-1
… MUNICIPAL LAW, §§503-a, 554: A city is not responsible for paying the cost of health care benefits to retirees of a city … its retirees and ask whether the city is responsible for paying the cost of these benefits in the event the agency has … §§163[4], 201[6][a][v]), the agency is responsible for paying the costs of benefits properly due agency employees …
https://www.osc.ny.gov/legal-opinions/opinion-95-1State Agencies Bulletin No. 2111
… the completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … no disruption to PayServ system availability during this time. Institution agencies should not make any changes to the Fiscal Year 2022 Department Budget Table USA rows on or after March 23, 2023, until the April 6, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2111-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionState Agencies Bulletin No. 2203
… the completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … no disruption to PayServ system availability during this time. Institution agencies should not make any changes to the Fiscal Year 2023 Department Budget Table USA rows on or after March 21, 2024 until the April 4, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2203-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionChild Care Assistance – Federal Funding and New York
… The New York State Child Care Assistance Program (CCAP) provides subsidies … New York. The program is overseen by the New York State Office of Children and Family Services (OCFS) and … matching or maintenance of effort. Source: Office of the State Comptroller Figure 2 – New York State Children …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceDivorce – New Career Plan
… after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to … benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An …
https://www.osc.ny.gov/retirement/publications/1515/divorceFiscal Stress Monitoring System Statistics
… FSMS non-filing local governments. Below is an interactive map showing the percentage of municipalities that received a … the “FSMS Non-Filing Municipalities” tab above the map will display the percentage of municipalities that did … to receive a score. Lastly, selecting a county on the map will display the filing status, fiscal stress designation …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… Claims with certain characteristics may have a higher risk of error or fraud. Officials should use common sense and reasonable skepticism when any claim appears to be out of the ordinary. Even when all required documentation is submitted, remain skeptical, especially of claims that are not routine. In today’s electronic …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsTravel Advisory No. 17
… Subject : Agency Provided Meals to State Employees As a reminder, the Office of the State … agency or another agency provides meals without charge to the employee, that fact including the name of the … not reimbursable. Therefore, employees are not entitled to a per diem meal allowance on a day they consumed a meal …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … The Town of Champion Great Bend Fire District, located in Jefferson County, is a district corporation of the State, … the Treasurer provided to the Board. The Treasurer has not submitted the required annual financial reports to OSC …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialTown of Union – Financial Condition (2016M-192)
… through December 31, 2015. Background The Town of Union is located in Broome County. The Town, which has approximately 55,000 residents, is governed by an elected five-member Town Board. Budgeted … million. Key Findings 157 of 187 water meters the Town is billed for are older than five years, and Village …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192City of Olean – Budget Review (B1-14-1)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt … $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1City of Batavia – Business Improvement District (2017M-283)
… Purpose of Audit The purpose of our audit was to determine whether City officials properly accounted for … own board of directors, which performs many District day-to-day management functions. The 2017-18 BID charge was … funds. City officials did not maintain adequate records to properly account for BID funds. BID charges exceeded the …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… through January 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population of approximately 2,100 residents. The Village is governed by an elected five-member Board consisting of the … the price charged by a vendor awarded a State contract is correct by comparing relevant list prices, reduced by …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37City of Olean – Budget Review (B1-13-2)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2013-14 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1132 …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Village of Suffern – Budget Review (B23-6-2)
… The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to … $2.08 million and $2.47 million, respectively, which is approximately $155,000 less than budgeted for water … tentative budget includes a tax levy of $12,090,011, which is within the limit established by law. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Village of Pomona – Financial Condition (2015M-272)
… of Pomona is located in the Towns of Haverstraw and Ramapo in Rockland County. The Village, which has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1