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City of Newburgh – Budget Review (B20-6-12)
… Under the proposed 2021 budget, the City will have exhausted at least 92.2 percent of its Constitutional …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… separate from the Town of Colonie and the County of Albany in which it is located. The Board of Fire Commissioners … District claims; however, the audit of some claims was not in compliance with Town Law. Although the Board approves claims at its monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… which is governed by a five-member Town Board, is located in Erie County and has approximately 2,800 residents. The … amount of fund balance and established by local law a tax relief rebate program in 2013 to provide property owners with a one-time property …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… complete report – pdf] Audit Objective Determine whether the Village of North Syracuse (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Opinion 90-38
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … is a continuing one. Therefore, we have concluded that if at any time that requirement is not met, the status of the … September 25, 1990 Livingston S. Latham, Esq., Attorney at Law Town of Masonville … Whether the town highway …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Administration of Self-Insured Workers’ Compensation Plans
… Objective To determine whether the Metropolitan Transportation Authority’s (MTA) self-insured agencies administer their workers’ … New York City Transit (excluding Staten Island Railway), MTA Bus Company, and Triborough Bridge and Tunnel Authority. …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansUnnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… for necessity, propriety and compliance with State law and ESDC's internal contracting guidelines. The contract … took effect August 1, 2007 at an annual salary capped by law at $109,800. In the same month Ms. Hitchens began work at … in May 2011. Key Findings We found possible violations of law in the procurement of this contract with Heather …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsState Agencies Bulletin No. 1413
… Purpose To notify agencies of new voluntary deduction code 555, Council 82 Voluntary Insurance, established for members of New York State Law Enforcement Officers Union, Council 82. Affected Employees Members of Council 82 Bargaining Units 01, 31, 61, 81, 91 Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1413-new-deduction-code-555-council-82-voluntary-insuranceOpinion 2000-11
… occurs in the office of deputy, the town board shall have power to appoint such deputy town superintendent of highways … principle that absent a contrary statutory provision, the power to appoint officers and employees implies the power to … as otherwise provided by law," all appointed officers for which a term of office is not fixed in that section serve …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 94-27
Whether a town may assess the cost of a road improvement under Town Law 200 against both abutting and nonabutting property owners if it is determined that all of such property owners are benefited by the improvement
https://www.osc.ny.gov/legal-opinions/opinion-94-27XIV.5 Employee Award Programs – XIV. Special Procedures
… authorized in statute. Business units should contact their payroll officer for proper reporting of a taxable award. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsOpinion 88-14
… §§1219, 1310, 2222, 2223, 2224: Unclaimed property held by a sheriff for a county prisoner should be placed in the … of pursuant to the terms of the decedent's will, or where there is no will, the property passes according to the … involving infancy and insanity), this possibility does not require that the funds be treated in a manner other …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 91-26
… to prepare plans and designs for the construction of a new library building. You have informed us that both the …
https://www.osc.ny.gov/legal-opinions/opinion-91-26New York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… as a printable PDF . New York entities received 489,100 loans totaling $51.0 billion, or 7.5 percent of the total … ranging from a low of $50,300 on average in Greene County to a high of $153,600 on average in Manhattan (New … $339,990,195 $97,196 ONEIDA 3,609 $403,762,375 $111,877 ONONDAGA 9,709 $1,250,304,110 $128,778 ONTARIO 2,513 …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021Opinion 88-6
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … AND SOCIAL SECURITY LAW, §§113, 470: A municipality may not, by local law or collective bargaining, contribute to a … cost and benefits are not payable until retirement. You ask whether a "defined contribution pension plan" …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 93-17
… school district may not adopt a bond resolution unless a tax to be collected in installments has been voted for the …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 90-54
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (equitable distribution of benefits in … a member despite the member's contractual obligation, by separation agreement or otherwise, to designate a former …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Crown Point Central School District - Claims Auditing (2018M-76)
… Audit and approve claims before payment in accordance with New York State Education Law (Education Law). 1 District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76Opinion 92-36
… on the issues discussed in the opinion. COUNTIES -- Powers and Duties (imposition of surcharge to finance E911 system); … confines of a police district within that county and to collect a surcharge only on customers serviced within … that "(a)ny such surcharge shall have uniform application and shall be imposed throughout the entire municipality to …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 91-31
… officer to incur such expenses. You ask whether a town is required by statute to pay bills submitted by a private … owning or having custody of a dog within the county from permitting a dog not actively immunized from rabies to … for the purpose of suppressing the disease (11 Opns St Comp, 1955, p 250; 2 Opns St Comp, 1946, p 133; 1 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-91-31