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Opinion 92-5
… discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (granting of license or concession for fair and adequate consideration) REAL PROPERTY -- License … of school district to grant) SCHOOL DISTRICTS -- Powers and Duties (authority to grant license) STATE CONSTITUTION, …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 2001-1
… generally to State and local governments ( Garcia v San Antonio MTA , 469 US 528, 105 S Ct 1005, 83 L Ed2d 1016), New …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Medicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… all 50 states, the District of Columbia, and Puerto Rico to determine if an individual is receiving duplicate … million). While all states, the District of Columbia, and Puerto Rico participate in the PARIS match, not all of them …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingSUNY Bulletin No. SU-337
… Codes IIO, ISO, and/or IWO within the same pay period. New OT Adjustment Earnings Code Description Corresponding … Code Corresponding Overtime Earnings Code IOW IntSftWkend OT Adj-PEF IWO OCS, C72, ORC I2W IntSftWkend OT Adj-PEF 2.5 IWO O25, C25, OR5 IOI Int Inc/Shift OT Adj-PEF …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-337-change-overtime-processing-procedures-suny-employeesSUNY Bulletin No. SU-300
… December 2020 minimum wage increases for hourly employees and provide instructions for payments not processed … of the Budget establishes the pay rate for State seasonal and other non-statutory positions paid using an hourly rate. … the alignment of the minimum wage paid to hourly employees and student workers with the minimum wage levels approved as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-300-december-2020-increase-minimum-wage-employees-employedVillage of Trumansburg - Ambulance Fund Accountability (2018M-168)
… funds. Key Findings As of May 31, 2018, the ambulance fund had an unidentified cash balance of $16,100. The Village’s … of the ambulance fund. Key Recommendations Perform a monthly accountability of the ambulance fund. Research …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168Foreign Fire Insurance Report Filing
… Fire companies, fire departments and benevolent associations which receive and use foreign fire insurance tax proceeds (commonly … must file an annual report of the receipts of expenditures and balances relating to such monies with our office. Annual …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingConstitutional Debt Limit
… or school district can incur. For counties, cities, towns and villages: The debt limit is a percentage of the five-year … municipality. Debt issued for the purpose of water supply and distribution and certain types of short term borrowings are excluded from …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitWest Valley Central School District - Financial Management (2018M-7)
… fund balance that was not used to finance operations and adopting budgets that overestimated appropriations by … levels which has resulted in reserves being overfunded and not being used. Key Recommendations Adopt budgets that … estimates. Reduce reserve funds to reasonable levels and use the money in the debt reserve to pay the related …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7Lima Public Library – Procurement (2017M-295)
… Purpose of Audit The purpose of our audit was to determine whether … Lima Public Library is a municipal public library located in the Town of Lima in Livingston County. The Library is … by a five-member Board of Trustees appointed by the Town’s governing body and serves approximately 4,300 residents. …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Accounts Payable Advisory No. 7
… processing payments to vendors. Improper preparation of vouchers payable to Barnes and Noble may delay payment …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-nobleScio Central School District – Payroll (2017M-10)
… Andover, Bolivar, Friendship, Scio, Ward, Wellsville and Wirt in Allegany County. The District, which operates one … Key Findings The Board has not adopted written policies and District officials have not developed written procedures … over the payroll function. Key Recommendations Develop and adopt written payroll policies and procedures. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Whitesboro Central School District – Claims Auditing (2016M-115)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process for the period … and were adequately supported, audited and approved prior to payment. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… of 15 component school districts in Hamilton, Fulton and Montgomery Counties. BOCES, which delivers approximately 100 educational and administrative services to its 15 component school districts and their 15,600 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mVillage of Tivoli – Procurement (2015M-79)
… Audit The purpose of our audit was to evaluate the Village’s procurement practices for the period June 1, 2013 through July 7, 2014. Background The Village of Tivoli is located in the Town of … in accordance with General Municipal Law and the Village’s procurement policy. …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79Village of Fultonville – Claims Auditing (2015M-106)
… 31, 2014. Background The Village of Fultonville is located in the Town of Glen, Montgomery County, and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106Town of Carroll - Audit Follow Up (2013M-221-F)
… elected Town Board (Board) which consists of a Supervisor and four council members. General fund appropriations for the 2013 fiscal year totaled $555,463 and were funded primarily with real property taxes and State aid. Results of Review Based on our limited …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fSchodack Valley Fire District – Cash Disbursements (2016M-98)
… Purpose of Audit The purpose of our audit was to determine if cash disbursements were adequately supported, …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Opinion 89-39
… is employed. You state that the board member is neither an officer nor a director of the agency but that he is the … Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his … of that contract. In addition, regardless of whether an officer or employee receives a direct or indirect pecuniary …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 98-6
… have a prohibited interest in renewal of such a contract and in any additional contracts entered into with the … by the board of supervisors, would authorize the contracts and that the board of supervisors would audit claims … relate to conflicts of interest of municipal officers and employees. Pursuant to General Municipal Law, §800(3), a …
https://www.osc.ny.gov/legal-opinions/opinion-98-6