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Weedsport Central School District – Procurement and Claims Audit (2021M-199)

… Central School District (District) officials complied with the District’s procurement policy and statutory requirements … officials did not comply with statutory requirements or the District’s procurement policy when purchasing goods and … all claims have adequate supporting documentation and are audited before payment. District officials generally …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199

Opinion 89-39

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … agency with which the board member is employed. You state that the board member is neither an officer nor a … the manager of a branch office of the agency. You further state that the town would not be dealing directly with the …

https://www.osc.ny.gov/legal-opinions/opinion-89-39

Opinion 91-23

… itself, giving the language its natural and obvious meaning (McKinney's Statutes, §92). The literal meaning must yield, however, when necessary to give effect to …

https://www.osc.ny.gov/legal-opinions/opinion-91-23

Opinion 2001-15

… a lighting district); (authority of corporation to sign petition to dissolve district); (authority to dissolve … of Town Law §198[12]) TOWN LAW §191; TOWN LAW §202-c(1): A petition to dissolve a lighting district pursuant to Town Law … authorizes the dissolution of such a district only upon a petition which "shall be signed by resident owners of taxable …

https://www.osc.ny.gov/legal-opinions/opinion-2001-15

Opinion 97-18

… in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real property of county sewer district) IMPROVEMENT DISTRICTS -- Real Property (sale of real property of a county sewer district) -- …

https://www.osc.ny.gov/legal-opinions/opinion-97-18

Opinion 88-56

… in any contract of a firm, partnership, association or corporation of which the officer or employee is an employee … has powers and duties listed in section 801 (see, e.g., Town Law, §176[4-a]). One exception contained in … self-interest, partiality or economic impropriety (see e.g. Zagoreos v Conklin , 109 AD2d 281, 491 NYS2d 358; Matter …

https://www.osc.ny.gov/legal-opinions/opinion-88-56

Opinion 94 - 23

… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (of district located within two towns) TOWN LAW, §§170, 172-d: In the case of the extension of a fire district located … pursuant to Town Law, §170(1), the town board of the town in which the extension is to be located may proceed on its …

https://www.osc.ny.gov/legal-opinions/opinion-94-23

State Agencies Bulletin No. 1737

… Withholding Recommendation If the agency determines the full or partial value of the April 2019 M/C LLS payment … the Budget as explained in Budget Bulletin D-1140. If the full value is withheld, the agency should submit a Data Chg … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1737-april-2019-management-and-confidential-mc-longevity-lump-sum-lls

State Agencies Bulletin No. 1572

… of the 2017-2018 Longevity Payment effective April 2017 as a one-time, lump sum payment in the amount of $1,250 or … to or greater than the Job Rate of their salary grade, who had a lateral position change to an M/C position with a … Otherwise would have been eligible if the employee had been in the lower graded position on 03/31/17 and remains …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1572-april-2017-management-and-confidential-mc-longevity-lump-sum-lls

State Agencies Bulletin No. 1330

… the amount of $1,250 or $2,500. Effective Date(s) Payment is effective 04/01/14 and will be processed in a separate … Period 8L) or 08/07/14 (Institution Pay Period 8L). There is no direct deposit for this payment. Eligibility Criteria … for the April 2014 M/C LLS payment provided the employee: Is Active, on a Leave With Pay or on an Unpaid Military …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1330-april-2014-management-and-confidential-mc-longevity-lump-sum-lls

State Agencies Bulletin No. 1482

… of the 2016-2017 Longevity Payment effective April 2016 as a one-time, lump sum payment in the amount of $1,250 or … to or greater than the Job Rate of their salary grade, who had a lateral position change to an M/C position with a … Otherwise would have been eligible if the employee had been in the lower graded position on 03/31/16 and remains …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1482-april-2016-management-and-confidential-mc-longevity-lump-sum-lls

State Agencies Bulletin No. 1650

… Withholding Recommendation If the agency determines the full or partial value of the April 2018 M/C LLS payment … the Budget as explained in Budget Bulletin D-1137. If the full value is withheld, the agency should submit a Data Chg … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1650-april-2018-management-and-confidential-mc-longevity-lump-sum-lls

State Comptroller DiNapoli Releases Municipal & School Audits

… bargaining agreement regarding employees’ leave benefits. Town of Lodi – Town Hall Capital Project (Seneca County) The board did not …

https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1

Opinion 90-53

… INDEPENDENT CONTRACTORS -- Consultants (authority to contract out functions of village assessor); (authority to contract out functions of village building inspector); (authority to contract out functions of village road commissioner) -- … Whether a village may contract with a private corporation to exercise the powers …

https://www.osc.ny.gov/legal-opinions/opinion-90-53

Opinion 98-12

… that the school fund is a "fund" of the city within the meaning of section 9-a. Ordinarily moneys in a city's general … in the city's general fund constitute "moneys" within the meaning of section 9-a and may be temporarily advanced to the …

https://www.osc.ny.gov/legal-opinions/opinion-98-12

Opinion 90-6

… Services Districts (acceptance of corporate grant for day care purposes) MUNICIPAL CORPORATIONS -- Powers and … not accept a corporate grant for the purpose of providing day care services pursuant to the Social Services Law on the condition that a day care room be permanently named in a manner which …

https://www.osc.ny.gov/legal-opinions/opinion-90-6

Opinion 2002-7

… expenditure from reserve funds) -- Reserve Fund (authority to establish); (necessity for referendum) REFERENDUM -- Public Libraries (not required to expend monies from reserve fund) EDUCATION LAW §§259, … trustees of a school district public library may determine to accumulate library fund monies for capital purposes. The …

https://www.osc.ny.gov/legal-opinions/opinion-2002-7

VI.2.B Policies/Laws – VI. Budgets

… budget will be fully segregated as available. Generate Parent Functionality Effective October 1, 2015, SFS will begin using the ‘generate parent’ functionality as a system default. This functionality requires that parent and child budgets be aligned and all budgetary …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslaws

Opinion 89-43

… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Treasurer (change from … an appointive office pursuant to the procedures set forth in Town Law, §176(2-a). This is in reply to your letter asking whether the elective office of …

https://www.osc.ny.gov/legal-opinions/opinion-89-43

Examination of Procurement Card Payments

… of Procurement Cards (PCards) when purchasing $1.6 million in goods and services from 12 vendors during the period … to State Finance Law §112, agency contracts over $50,000 in amount must be approved by the Office of the State … agencies to competitively procure goods and services in amounts above $50,000, or $200,000 under certain …

https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-payments