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Opinion 90-53
… out discretionary as opposed to ministerial functions) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessment Procedures … with a private party to perform the function of assessing real property for the village or, to the extent they involve … for the preparation of an assessment roll of the real property within the village (Real Property Tax Law, …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Opinion 2005-4
… relating to payments from other reserve funds, section 6-m does not provide for a referendum for the transfer of excess … fund “subject to permissive referendum”. Section 6-p does not prescribe any particular permissive referendum … and inspectors of the election ( id .) The inspectors make a written report of election results ( id .). 3 BOCES …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4State Comptroller DiNapoli Releases School Audits
… However, the EBALR is not needed because the district does not have a liability for compensated absences. Further, … benefits (OPEB) each year, but did not use this money to make related payments and instead budgeted for OPEB costs in …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsOpinion 92-28
… to the library treasurer? 3. May the school district make a partial payment if it has received an amount … Erie County , 171 AD2d 369, 527 NYS2d 993. Section 259(1) does not prescribe a specific date on or before which library …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 2004-1
… conform the terminology "to the use and the practice and make more definitive the service rendered by these units …" … service" - as distinct from "emergency services" - does not appear in the statute until 1969. In 1969, the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Opinion 90-37
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Sales (authority of village to accept offer lower than highest offer) VILLAGES -- Real Property (authority to sell for less than highest offer) … hearing or public sale for the sale of unneeded village real property. A village may not accept the lower of two …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 89-21
… [2nd Dept 1988]). Therefore, a town is under a duty to make a reasonable inspection of trees along its highways, and … the highway superintendent of the other town. Section 187 does not address the issue of with whom complaints concerning …
https://www.osc.ny.gov/legal-opinions/opinion-89-21State Agencies Bulletin No. 276
… reports the LOA action on the Job Data record, OSC will make every effort to pay the employee timely to ensure the … pay status remains uninterrupted. However, if an employee does have a break in pay status (e.g.: timing issue or the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/276-payment-military-stipend-events-september-11-2001New York City Tourism Industry Hit Hard by Pandemic, Visitor Spending Drops by 73%
… options. Integrate new and existing technology to make it easier for visitors to arrange and change their itineraries, to make reservations and to avoid lines and help streamline … working with the city and state to bring people back and make New York City the premier tourism destination we know it …
https://www.osc.ny.gov/press/releases/2021/04/new-york-city-tourism-industry-hit-hard-pandemic-visitor-spending-drops-73Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… policy, code of ethics or an investment policy. The Board does not periodically review the bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Village of Northville – Joint Youth Activity Program (2016M-339)
… a proper review of financial transactions. The Director does not always provide a record detailing the dates of …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Travel Advisory No. 5
… System Imaging and Attachment Guidance . If the agency does not follow these requirements, the official record must …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseCity of Lockport - Budget Review (B1-16-16)
… general and water fund expenditures. The proposed budget does not include a tax overlay, which could create a …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Town of Walton – Incompatible Duties (2016M-309)
… maintain the financial records or appoint a bookkeeper who does not have incompatible duties, such as those of the Town …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Greenville Fire District #1 – Board Oversight (2014M-376)
… and did not contain itemized vouchers. The Treasurer does not provide budget status reports to the Board and there …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Delaware County – Third-Party Contractual Services (2014M-287)
… $129.6 million. Key Findings The procurement policy does not require that contracts be awarded through the use of …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Columbia County – Payroll (2014M-121)
… 3, 2013. Background Columbia County is located in eastern New York and has a population of approximately 63,000. The County …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Monroe County - Financial Condition (2018M-179)
… to cover deficit cash balances in 2017. The County does not have sufficient general fund balance to mitigate …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Florida Union Free School District – Information Technology (2017M-146)
… information (PPSI) have not been developed. The District does not have service level agreements for services provided …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146More About This Retirement Plan – New Career Plan
… under Article 14. The information in this publication does not apply to you. Throughout this publication, you will …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-plan