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Opinion 88-10
… TAXES -- Gross Receipts Tax (liability of municipality for) PUBLIC CONTRACTS -- Modification (addition of amount of … §103: A petroleum business awarded a municipal contract for fuel oil may not add on the amount of the gross receipts … asked whether the successful bidder on a county contract for fuel oil may add on to his bid price, as a separate line …
https://www.osc.ny.gov/legal-opinions/opinion-88-10Licensing and Monitoring of Proprietary Schools (2019-S-68) 180-Day Response
To determine whether the State Education Department’s Bureau of Proprietary School Supervision is verifying that schools have sufficient resources before initial licensing and is adequately monitoring schools and utilizing its database to look for warning flags of future closings.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s68-response.pdfOpinion 91-42
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DEPARTMENT -- … the village may accept a gift of fire department moneys on the condition that the moneys be used only to acquire …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Opinion 96-12
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Fiscal Year (change only by … be changed only by act of the State Legislature. You ask how a fire district may change its fiscal year from a calendar year to a year ending in February or March. You indicate that the …
https://www.osc.ny.gov/legal-opinions/opinion-96-12II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… aggregate data for the State, distinguishing between the governmental activities and business-type activities of the … information is provided for each major fund of the governmental and proprietary fund types and fiduciary funds. … than MD&A) includes budgetary comparison schedules for governmental funds, information about infrastructure assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsPiseco Common School District – Authorized Investments (2023M-172)
Determine whether Piseco Common School District (District) officials invested in accordance with statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/piseco-common-school-district-2023-172.pdfLegislative Travel and Per Diem Expenses – Assembly
Total Travel and Expenses Paid in Calendar Year 2018 through through June 30, 2022.
https://www.osc.ny.gov/files/reports/excel/07-05-2022-assembly-travel-expenses.xlsxProperty Tax Cap Instructions: School Districts
Detailed instructions on property tax cap for school districts can be found in document.
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/instructions_0.pdfPrompt Payment
… the accrual of interest for a period of time a payment is delayed due to the fund or sub-fund from which the payment is … the accrual of interest for a period of time a payment is delayed due to the fund or subfund from whic …
https://www.osc.ny.gov/legislation/prompt-paymentFinancial Statements - 2017
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2017
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2017.pdfFinancial Statements - 2016
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2016
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2016.pdfFinancial Statements - 2015
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2015
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2015.pdfFinancial Statements - 2014
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2014
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2014.pdfFinancial Statements - 2013
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2013
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2013.pdfFinancial Statements - 2012
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2012
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2012.pdfFinancial Statements - 2011
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2011
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2011.pdfFinancial Statements - 2023
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2023
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2023.pdfFinancial Statements - 2022
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2022
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2022.pdfFinancial Statements - 2018
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2018
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2018.pdfFinancial Statements - 2020
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2020
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2020.pdf