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Opinion 95-2

… the housing authority to the municipality ( cf . Burnside Coal v City of New York , 135 AD2d 413, 521, NYS2d 703, lv …

https://www.osc.ny.gov/legal-opinions/opinion-95-2

… in assessment review proceedings) GENERAL MUNICIPAL LAW, §§800(2), 805-a(1)(c), (d): The comptroller of a village which … tax purposes. Article 18 of the General Municipal law (§800 et seq .) contains the provisions of law which relate to … and employees. Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in …

https://www.osc.ny.gov/legal-opinions/opinion-92-22

Opinion 2000-24

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. …

https://www.osc.ny.gov/legal-opinions/opinion-2000-24

State Agencies Bulletin No. 1219

… of P1. _P2 : Indicates the query is of Medium priority, meaning the query is important for use in post-payroll … : Indicates that the query is of relatively Low priority, meaning the query is submitted on a somewhat regular basis, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1219-preparing-queries-payserv-upgrade-peoplesoft-v89-v91

State Agencies Bulletin No. 1712

… (full and part-time), hourly, and per diem employees in CSEA, PEF, DC-37, GSEU, Council 82, PBANYS, NYSCOPBA, UUP, … extended the Military Leave Benefits through 12/31/2019 in response to the continuing need for New York State employees in the National Guard and Reserves to be activated federally …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1712-2019-extension-military-and-training-leave-benefits-and-stipends

Opinion 90-52

… or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARD -- Powers and Duties (publication … LAW, §35: Although the town clerk is required to record in the minutes of a town board meeting the name of each … information or actions of the town board to be recorded in the minutes (see, e.g. Town Law, §§133, 236, 264, 265; …

https://www.osc.ny.gov/legal-opinions/opinion-90-52

Opinion 2007-4

… general fund (see Village Law §5-506[1][b]; 1996 Opns St Comp No. 96-4, p 7; 9 Opns St Comp, 1953, p 374; 5 Op St Comp, 1949, p 500; see also 1982 Opns St Comp No. 82-238, …

https://www.osc.ny.gov/legal-opinions/opinion-2007-4

Accounts Payable Advisory No. 12

… include letters, special characters (e.g., #,-) or spaces in the invoice field of vouchers payable to Citibank … it continues to receive Business Units’ payments with data in the invoice field that does not conform to the requirements outlined in the Guide to Financial Operations (GFO) . As a result, we …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-field

State Agencies Bulletin No. 285

… for the annual review of employees who claim to be exempt from Federal and State withholding. Affected Employees Employees claiming to be exempt from withholding of tax. Background Internal Revenue … Service regulations require anyone claiming Federal tax-exempt status to file a new W-4 by February 15 each year. New …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/285-claiming-exemption-withholding-tax

Windows Domain Administration and Management

… servers referred to as domain controllers to manage the access and authentication of stored user credentials determining who can access file servers and other network resources. Since Active … ultimately control access and authorization in a Microsoft Windows environment, it is vital to ensure that …

https://www.osc.ny.gov/state-agencies/audits/2023/05/31/windows-domain-administration-and-management

State Agencies Bulletin No. 2145

… All agencies with appropriations due to lapse on September 15, 2023, or September 30, 2023, are affected. Background: … check dates (Institution – 10/5/2023 & Administration – 10/11/2023). These updates must be completed in PayServ by … (including the OSC Accounting Operations Advisory Number 6) can be found at: …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2145-sfs-chartfield-strings-payserv-09152023-09302023-lapse-dates

Local Government Interactive Data

… allows the public to view and analyze a tenyear window of New York State local government finances …

https://www.osc.ny.gov/local-government/interactive-data

Hancock Central School District - Non-Resident Student Tuition (2021M-208)

… officials established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials did not establish NRT rates in the best interest of District taxpayers. We found: While … officials established nonresident tuition NRT rates in the best interest of District taxpayers …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208

XI.11 Overview – XI. Procurement and Contract Management

… contract transactions not covered in other sections of this chapter. Guide to Financial Operations REV. … contract transactions not covered in other sections of this chapter …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/x11-overview

White Plains City School District – Financial Management (2020M-71)

Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71

Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)

… properly approved, supported by adequate documentation and a proper use of District money. Key Findings The Board and … were not pre-approved and the Board did not authorize per diem payments of approximately $9,000 that may have been … use of District money. The District could have saved up to $17,000 had the Board required the use of lodging that …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60

Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)

… Perform all of the Treasurer’s duties as required by the bylaws and review the bookkeeper’s work. Ensure all …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financial

Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)

… (Administrator) properly approved and monitored tax abatement and revolving loan projects. Key Findings The … the Board and the Administrator did not properly monitor tax abatement and loan projects. The Board did not require … and retention figures with project goals. Track sales tax exemptions to ensure that the exemptions taken were …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approval