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Opinion 2010-3
… of fire company as part of "definite sum"); (not subject to referendum requirements) TOWN LAW § 184: A fire protection … district and an incorporated fire company is subject to a public hearing, but is not required or authorized to be subject to a referendum. The fire company's debt …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Reporting Unclaimed Funds to New York State
… year and perform due diligence as required for items that have reached specific dormancy thresholds according to the … outlines when reports and property types are due. You may have to file multiple times during the year depending on the …
https://www.osc.ny.gov/unclaimed-funds/reportersQualified Personal Service Contracts (QPSC) Listing
… regarding Qualified Personal Services Contracts (QPSCs) to a Task Force and on their agencies' websites. A QPSC is … State agency contract with any non-State entity pursuant to State Finance Law §163 or §136-A, under which: The … a majority of the costs of the contract are attributable to compensation of the contractor's personnel; and The agency …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the District’s financial operations for the period January 1, 2011, to August 31, 2012. Background The District is a district … the Treasurer processes and pays certain claims prior to the Board’s audit. District officials passed a resolution …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s tax relief rebate program for the period … The Town receives landfill revenues that contributed to the accumulation of a significant amount of fund balance … by local law a tax relief rebate program in 2013 to provide property owners with a one-time property tax …
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)
… 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section 4-408, … the AFR was prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30, or l …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11City of Newburgh – Budget Review (B19-6-11)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11Oversight of Weights and Measures Programs (Follow-Up)
… indicated on labels; and gasoline and diesel fuels sold for use in motor vehicles to ensure quality standards are met … The Department uses several databases to collect data for monitoring and tracking purposes, including to review … and inform municipalities of certain quality failures for follow-up. Our initial report, issued on December 1, …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followCity of Newburgh – Budget Review (B20-6-12)
… use of approximately $4.6 million of fund balance to close gaps in the budget decreases the fund balance that is … and amend as necessary. Pass a resolution to raise water rates prior to the adoption of the budget, or lower the …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Administration of Self-Insured Workers’ Compensation Plans
… processes and application of the Law across agencies have resulted in late, inaccurate, or sometimes missed … uses its own procedures for processing claims, and the MTA does not monitor the procedures being used. From July 1, 2015 …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansOpinion 90-38
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … removal and maintenance from December 1 until April 1 on any highway so designated. All seasonal limited use highways … the highway for access is a continuing one. Therefore, we have concluded that if at any time that requirement is not …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Unnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… Purpose To assess Empire State Development Corporation's personal … (ESDC) is a public benefit corporation whose mission is to promote a growing and vigorous economy and encourage job …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (2017-S-70)
To determine whether the Triborough Bridge and Tunnel Authority has taken action to collect unpaid tolls and fees using outside law firms and to minimize...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s70.pdfOpinion 94-27
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … and not as a recommendation of this Office with respect to any such act. December 31, 1994 Murray N. Jacobson, Esq., …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 2000-11
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of the Laws of 1952, provides that the town board may at any time establish the office of deputy superintendent of … the pleasure of the appointing authority, in our opinion, does not apply. … Whether a deputy town highway …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 88-14
… AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- Trust and Agency Funds (transfer of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 91-26
… CONFLICTS OF INTEREST -- Architectural Services (provided to public library by firm employing daughter of library board … herself from any discussions and votes on matters relating to the contract. A public library may adopt a code of ethics … which should provide standards of conduct in relation to, among other things, contracts between the library and …
https://www.osc.ny.gov/legal-opinions/opinion-91-26XIV.5 Employee Award Programs – XIV. Special Procedures
… from qualified award programs exceeds the $1,600 limit by $100. Guide to Financial Operations REV. 10/27/2015 … The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsOpinion 88-6
… vary depending on salary increases or decreases and the number of qualifying employees. In addition, although …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 93-17
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … Islip Union Free School District , supra ) and is not in any way related to the resolution of a controversy. Moreover, … has already been financed from fund balance, no moneys have actually been paid to the Retirement Systems. Thus, …
https://www.osc.ny.gov/legal-opinions/opinion-93-17