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Village of Suffern – Budget Review (B22-6-2)
… sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Volunteer Firefighters – Travel and Conference Expense Management
… the governing board of a municipal corporation or fire district to provide for reimbursement for registration fees … that vary depending on the location of the training school or course of instruction. See Appendix A for more …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefightersOpinion 88-10
… TAXES -- Gross Receipts Tax (liability of municipality for) PUBLIC CONTRACTS -- Modification (addition of amount of … §103: A petroleum business awarded a municipal contract for fuel oil may not add on the amount of the gross receipts … asked whether the successful bidder on a county contract for fuel oil may add on to his bid price, as a separate line …
https://www.osc.ny.gov/legal-opinions/opinion-88-10DiNapoli: Former Medical Office Manager Arrested for Scheme to Defraud the New York State Health Insurance Plan
… will be held accountable.” Gina Bradshaw, 50, of Maybrook, NY, worked as an office manager for multiple doctors in … by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … State Comptroller DiNapoli announced the …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-former-medical-office-manager-arrested-scheme-defraud-new-york-state-health-insurance-planOpinion 92-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … on official business) LAWS OF 1972, CHAPTER 791; TOWN LAW, §§27, 116: A town whose town board is authorized by … by the town and county officers training school of the state of New York, or in attending a convention, conference …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… not have an opportunity to exercise its rights as provided in General Municipal Law. As of August 31, 2022, the three capital reserve funds … not: Properly establish the equipment capital reserve fund in accordance with General Municipal Law. Develop a multiyear …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202DiNapoli Releases Review of Executive Budget
… next five years, the direction of the pandemic, inflation, and supply chain issues all remain risks to the state’s economic recovery and financial plan, according to a review by New York State … on the years ahead when temporary federal funding will end and build up the state’s reserves, so we are better prepared …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetOpinion 88-22
… 1977, p 130). It has been held, however, that when park property is held in trust for the public at large, a … licenses and privileges for any use of such park and park property which contributes thereto. The town board may fix a …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Opinion 88-60
… affd 45 AD2d 841, 358 NYS2d 957; Brooklyn Park Comr's v Armstrong , 45 NY 234; see also Parks, Recreation and …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 2004-2
… If real property owned by a town board member's spouse is leased to a vendor which supplies gravel from the property … If the contract between the vendor and the town is permissible under article 18 and the code of ethics is silent, the board member should recuse himself or herself …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Opinion 88-40
… service. (3) A municipal cooperation agreement may provide how to allocate moneys remaining at the conclusion of each … .). As a practical matter, we believe that the employees should be deemed employees of one of the participants for … provisions in a municipal cooperation agreement as to how to divide moneys appropriated for the joint service and …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Appendix B — Travel References – Travel and Conference Expense Management
… (includes both federal lodging and meal rates) Office of the New York State Comptroller, Audit Reports Office of the New York State Comptroller, Academy for New York State's Local Officials Office of the New York State Comptroller, Travel Guidelines for New …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referenceseLearning Videos and Resources
… Program Due Diligence Requirements Extension Request Form Contact Voluntary Compliance Unit at [email protected] …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesDiNapoli: Audit Recommends Better Protections for Child Performers
… of Labor is falling short in enforcing New York’s laws to protect child performers, according to an audit released … Thomas P. DiNapoli. State auditors found shortfalls with how work permits were given to children and employers, … all the documentation required, such as proof of a child’s date of birth, evidence of the child’s academic performance, …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersOpinion 98-9
… company's services within the district and provide for the payment of that fee to the company. Town Law, §198(10-f)(a) … stated in the contract, that there is no authority for the payment of amounts to the service provider above the … the companys services within the district and provide the payment of that fee to the company …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Legal Topics and Approvals
… Advisory Legal Opinions Local Debt Refunding: Procedures for Seeking … Request these publications from the Division of Legal Services at (518) 474-5586: Application Forms for …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsSchuyler Heights Fire District – Claims Processing (2014M-124)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over claims … The Board did not pass a resolution allowing the Treasurer to pay claims for allowable exceptions under Town Law prior to Board audit. Key Recommendations Ensure that all claims, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124State Agencies Bulletin No. 1807
… Purpose The purpose of this bulletin is to provide agencies with instructions for … are affected. Background Pursuant to the recommendations of the Committee on Legislative and Executive Compensation established by Chapter 59 of the Laws of 2018, effective January 1, 2020, the salaries …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1807-january-1-2020-salary-increases-executive-law-section-169-commissionersContract Participation of Minority- and Women-Owned Business Enterprises
… properly established annual contract participation goals for minority- and women-owned business enterprises and … 1, 2011 through December 31, 2013. Background Article 15-A of the New York State Executive Law (Law) requires State … The Authority overstated its MWBE contract participation when reporting to DED. A judgmental sample of payments to …
https://www.osc.ny.gov/state-agencies/audits/2015/07/08/contract-participation-minority-and-women-owned-business-enterprisesTown of Scriba – Board Oversight (2017M-83)
… Purpose of Audit The purpose of our audit was to determine whether Town officials used competitive methods … goods and services and complied with statutes related to conflicts of interest, whether water district assessments … water system debt as per local law. Town officials need to improve safeguards for computer resources and data. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83