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Oversight 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)
… at a reasonable level to ensure funds are available in case of unanticipated expenditures or a shortfall in revenue. …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Efforts 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.pdfMidway 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 …
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)
… property owners with a one-time property tax relief payment. Budgeted appropriations for 2014 total approximately … the application process. Review and approve all claims for payment to ensure that they are supported by sufficient …
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)
… fiscal concerns with the Village’s general fund for the year 2022-23, the Board’s ineffective oversight …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Administration of Self-Insured Workers’ Compensation Plans
… 2015 to June 30, 2018. About the Program Every year, tens of thousands of New Yorkers suffer an injury or occupational illness … and are required to buy insurance against the cost of occupational injury and illness by using a private …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansOpinion 90-38
… through April 1. September 25, 1990 Livingston S. Latham, Esq., Attorney at Law Town of Masonville … Whether the town …
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 services contract with former New York State Council on the Arts Executive Director Heather …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsOpinion 2000-11
… and Control, March 25, 1952; Memorandum to the Governor NYS Association of Towns, April 4, 1952). There is nothing in …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11XIV.5 Employee Award Programs – XIV. Special Procedures
… The cost of the awards are allowable; however, income of $100 must be reported for the employee on the PayServ system … 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 94-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS … (assessments against non-fronting owners) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (imposition of …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Reporting Unclaimed Funds to New York State
… New York State’s Abandoned Property Law requires certain entities to transfer abandoned money or securities to the New York State Comptroller’s Office of Unclaimed Funds. Entities …
https://www.osc.ny.gov/unclaimed-funds/reportersQualified Personal Service Contracts (QPSC) Listing
… with any non-State entity pursuant to State Finance Law §163 or §136-A, under which: The contract was approved on … may be obtained by submitting a Freedom of Information Law (FOIL) request to the Office of the State Comptroller’s …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingOpinion 88-14
… AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … of intestacy. There is a comprehensive statutory scheme in New York State which provides that when an estate is administered …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 91-26
… -- Architectural Services (provided to public library by firm employing daughter of library board member) -- Codes of … contract with firm employing daughter) GENERAL MUNICIPAL LAW, §§800(3), 801, 806: A member of a public library board … by the library board. Article 18 of the General Municipal Law (§800 et seq .) contains provisions of law which relate …
https://www.osc.ny.gov/legal-opinions/opinion-91-26New York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… 9.9% $3,588,694,869 7.0% $74,121 Other Services (except Public Administration) 51,571 10.5% $3,091,409,069 6.1% … Fishing and Hunting 3,736 0.8% $275,349,343 0.5% $73,702 Public Administration 1,607 0.3% $178,242,038 0.3% $110,916 …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021Opinion 93-17
… appropriation of current funds when bonds may be issued) PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits … to pre-pay certain employer retirement contributions) SCHOOL DISTRICTS -- Powers and Duties (authority to issue … LAW, §521(2): The issuance of bonds by a non-city school district is subject to a mandatory referendum when the …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 88-6
… and a local bank constitutes a local retirement system for purposes of section 113(a) of the Retirement and Social … municipalities from establishing a local retirement system for its officers or employees after April 12, 1922. The plan, … are payable only upon retirement after a designated minimum period of service. Thus, the court stated that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 90-54
… other person. We have been asked to discuss the procedures for the equitable distribution of retirement benefits payable … (ERISA) and the Internal Revenue Code (IRC) which provide for Qualified Domestic Relations Orders (QDRO's) (see ERISA, … in the case of a plan to which section 411 relating to minimum vesting standards also applies without regard to …
https://www.osc.ny.gov/legal-opinions/opinion-90-54