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Opinion 96-23
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (towns not exempt from) -- Exemption (of towns from court fees) TOWNS -- Liability (for court fees) CIVIL …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Opinion 89-31
… 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. ELECTIONS -- Recall … Initially, we note that it is well-established in this State that government by representation is the rule. Direct …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Opinion 94-19
… opinion. BONDS AND NOTES -- Debt Limit (amount chargeable for zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount … fund) CONSTITUTIONAL LAW -- Debt Limit (amount chargeable for zero coupon bonds); (amount chargeable for bonds sold at …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 2010-2
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PERSONAL … district with a separately elected board of commissioners is not required to sell vehicles that are no longer needed …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2City of Rome – Solar Power Purchase Agreements (2015M-290)
… purpose of our audit was to evaluate the City’s process for entering into solar power purchase agreements for the period January 1, 2013 through June 30, 2015. …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290Sempronius Fire Company – Financial Activities (2017M-231)
Sempronius Fire Company Financial Activities 2017M231
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231City of Mechanicville – Audit Follow-Up (2012M-162-F)
… The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The City’s government … services mainly through real property taxes, State aid and fees charged to residents. Results of Review Based on our … two recommendations were partially implemented and three recommendations were not implemented. …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fCobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… provided cost-effective special education services and whether the tuition rate charged covered the cost of … School District is located in the Towns of Cobleskill and Richmondville in Schoharie County. The District, which … cost-effective special education services to its students and the rates it charged other districts were reasonable. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationArlington Central School District – Cooperative Services Computer Inventory (2015M-317)
… controls over the computer inventory it rents through a cooperative services agreement for the period July 1, 2014 … 11 schools with approximately 9,000 students, is governed by an elected nine-member Board of Education. Budgeted … Key Recommendations There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventorySouth Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… Hickory Common School District is located in the Town of Binghamton in Broome County. There are no schools in … District. The District has 33 resident students who attend Binghamton City School District on a tuition basis. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mEast Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… our recommendations in the audit reports released in 2011 and 2013. Background The East Ramapo Central School District … was fully implemented, one was partially implemented and three were not implemented. Of the 11 audit … seven were partially implemented, two were not implemented and one was not applicable. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-fTown of Stuyvesant – Procurement (2017M-54)
… The Town of Stuyvesant is located in Columbia County and is governed by an elected five-member Board of Trustees. … for its general fund totaled approximately $468,000 and highway fund totaled $486,000. Key Findings The procurement policy excludes professional services and does not require competitive methods to be used when …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54West Hempstead Water District – Life Insurance (2016M-393)
… our audit was to examine the District’s provision of life insurance policies as a fringe benefit for the period January … Key Finding The District paid for individual whole life insurance coverage for seven individuals, even though there was statutory authority only to provide group life insurance. Key Recommendation Review the life insurance …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Katonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… Purpose of Audit The purpose of our audit was to review the process and procedures used to procure professional services for the period July 1, 2014 through April 6, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalAccounts Payable Advisory No. 61
… cases, an agency may request that BSE expedite our review and approval of vouchers to create a payment sooner than the … be able to demonstrate to BSE that expediting the review and approval of vouchers will provide a significant, material … but are not limited to, emergencies (e.g., public health and safety), vendor cash flow concerns, or Prompt Payment …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsFort Ann Central School District - Fund Balance Management (2018M-119)
… is in compliance with statutory limits and use surplus funds as a financing source to fund one-time expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119West Buffalo Charter School - Payroll (2018M-72)
… salaries included in offer of employment letters when salary changes were made. The Board did not formally approve … guidance for School officials to ensure any changes in salary or pay rate are properly authorized, approved and …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72State Tax Collections Rose $4.9 Billion in Fiscal Year 2017-18
… but recent financial market volatility is a cautionary sign and questions still remain about how federal tax changes … 2016-17. Within that category, estimated payments were up by $2.8 billion or 18.8 percent. Consumption and use taxes rose to $16.7 billion, up $499.4 million or 3.1 percent from the previous year. …
https://www.osc.ny.gov/press/releases/2018/04/state-tax-collections-rose-49-billion-fiscal-year-2017-18State Agencies Bulletin No. 1564
… year, contributed earnings to a deferred compensation account and those earnings were later determined to be paid … taxable and cannot be directed to a tax deferred NYSDCP account. (See Payroll Bulletin 1366 for more information.) If … a refund file to Nationwide, the NYSDCP provider, for account balance validation. If the original employee record …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1564-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesState Agencies Bulletin No. 1540
… Purpose To provide agencies instructions for entering the Minimum Wage Increases for Hourly Employees. Affected Employees Employees in hourly positions who meet the eligibility criteria Background Chapter 54 of the Laws of 2016 increased the New York State minimum wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1540-december-2016-minimum-wage-increase-hourly-employees