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Opinion 90-44
… opinion. VILLAGE BOARD -- Compensation (statement of in notice of budget hearing as excluding fringe benefits) PUBLIC … a village board of trustees which must be published in the notice of public hearing on the tentative budget refers only … This is in response to your inquiry concerning the notice of public hearing with respect to the tentative budget …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… and expenditures, including budget status reports and bank account balances, to ensure that the Board is meeting …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Accounts Payable Advisory No. 61
… (OSC) has new guidance regarding expedite requests. In certain limited cases, an agency may request that BSE … create a payment sooner than the standard process allows. In these limited situations, the agency must be able to … may include, but are not limited to, emergencies (e.g., public health and safety), vendor cash flow concerns, or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsDiNapoli: Tax Revenues in February $758 Million Over Budget Projections
… Although year-to-date collections continue to lag prior year results, tax … through February were $758.4 million higher than forecast in the most recent Division of the Budget (DOB) update to the … Although yeartodate collections continue to lag prior year results tax collections through February …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-tax-revenues-february-758-million-over-budget-projectionsDiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… Local government sales tax collections in New York state totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million … annual growth seen since the COVID-19 pandemic decline in 2020, and was less than half of the average pre-pandemic … Local government sales tax collections in New York state totaled …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024George F. Johnson Memorial Library – Library Expenditures (2016M-214)
George F Johnson Memorial Library Library Expenditures 2016M214
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214Village of North Syracuse – Claims Audit (2014M-131)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims audit process for the period …
https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131Accounts Payable Advisory No. 56
… section regarding separation of duties Reference: Guide to Financial Operations (GFO), Chapter XI-A, Section 1.A –Separation of Duties Guidance: According to the Standards for Internal Control in New York State … various employees and subunits. This separation helps to reduce the risk of error, waste, or wrongful acts …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesState Agencies Bulletin No. 2128
… bulletin is to notify agencies of the new NYS-Ride pre-tax parking deduction code, 511. Affected Employees Employees … The NYS-Ride program is expanding to add a new NYS pre-tax parking deduction. This expansion will allow qualified … to $300 per month in pre-tax dollars related to qualified parking expenses. This is in addition to the $300 maximum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingConcord Industrial Development Agency – Agency Management (2015M-61)
… Purpose of Audit The purpose of our audit was to review CIDA’s operations for the period January 1, 2012 … Concord Industrial Development Agency was created in 1980 to further the economic development of the Town of Concord. … Key Finding The Board has not taken sufficient action to initiate new projects and encourage the creation or …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementAccounts Payable Advisory No. 22
… Subject: Importance of Referencing a Contract Number on a Purchase Order or Voucher Guidance: All Business Units that purchase … on the voucher by either (1) referencing a purchase order associated with an agency or Master contract or (2) … Importance of Referencing a Contract Number on a Purchase Order or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberVillage of Dering Harbor – Board Oversight (2020M-29)
… report - pdf ] Audit Objective Determine whether the Board provided adequate oversight of the Village’s financial operations. Key Findings The Board: Failed to comply with statutory requirements when … Determine whether the Board provided adequate oversight of the Villages financial …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… Purpose of Audit The purpose of our audit was to determine whether Village officials established adequate … manner. Financial reports were not prepared and submitted to the Board. Key Recommendations Segregate duties or … Ensure that financial reports are prepared and submitted to the Board. …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201State Agencies Bulletin No. 1950
… Purpose The purpose of this bulletin is to notify agencies of the maximum salary limit for Tier 6 members of NYCTRS (82), NYCBERS (83), NYCERS (84), PFRS (85), NYSTRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsDiNapoli: Wall Street Bonuses Declined in 2010
… deferred compensation and higher base salaries. Wall Street profits totaled $27.6 billion in 2010, which would be second only to 2009 when … of the growth in the 2009 bonus pool from 17 percent to 27 percent. DiNapoli also reported that: The profits of the …
https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010Town of Mount Morris – Justice Court (2012M-129)
… 22, 2012. Background The Town of Mount Morris is located in Livingston County and has a population of 4,400 residents. … Justices and Court clerk collected approximately $94,590 in fines and surcharges for the period January 1, 2010, to … former Justice’s bank account and any unidentified moneys in the Justice’s bank account should be reported and remitted …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129State Agencies Bulletin No. 267
… To request a copy of the 15T- New Withholding Tables for 2001, contact the IRS at the toll free number 1-800-829-3676 … be reflected in the Institution checks dated August 9, 2001 and Administration checks August 15, 2001 for employees who received a supplemental wage. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/267-supplemental-wage-flat-withholding-rate-decreaseDiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… Local sales tax collections in New York state totaled more than … year-over-year growth dipped below double-digits. “Local sales tax collections continue to show positive results, but … reflects, in part, the temporary reduction in local sales taxes on gasoline in 24 counties, along with a possible …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022Opinion 97-9
… the board member is not merely speculative and more than de minimis, the board member should not participate in the … the court concluded that the likelihood that such a de minimis non-statutory interest would or did in fact … the board members is not merely speculative and more than de minimis, they should not participate in the discussion or …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 91-48
… GENERAL MUNICIPAL LAW, §§800(2),(3), 806, 809: When a planning board member's personal attorney appears before … to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his or her … record of the governing board's proceedings. A "contract", for purposes of article 18, is defined in General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-48