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Opinion 2002-8
… of the district, the district may be dissolved, subject to public hearing requirements, if the town board determines it to be in the public interest. Certified copies of the board's … the town board of any town determines it to be in the public interest, the town board, on its own motion after …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Record of Activities (ROA) – Reporting Elected and Appointed Officials
… (ROA) within 150 days of the start of the term and submit it to the secretary or clerk of the governing board within 30 … they need help figuring out what to do and when to do it. Completing the Record of Activities If there are … are directly related to the elected or appointed position. It must include the start and end time of each activity …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaOpinion 90-13
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Utilities (municipal … village, to install sewer pipe for a village sewer project in conjunction with a DOT road reconstruction project. This is in reply to your letter concerning installation of sewer pipe …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Opinion 90-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … COUNTY TREASURER -- Powers and Duties (payment out of money paid into court) CIVIL PRACTICE LAW AND RULES, …
https://www.osc.ny.gov/legal-opinions/opinion-90-12DiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
… gaps are likely to be larger-than-anticipated by the city in the coming years, underlining the importance of adding to … are strong and formalizing a policy for managing reserves in the future. “New York City has rebounded from the fiscal … cuts. As a result, the city has restored $73 million in FY 2024 and an average of more than $200 million annually …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savingsDiNapoli Releases Climate Action Plan
… companies that fail to meet minimum standards. As a first step standards will be developed for thermal coal, followed …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planState Comptroller DiNapoli Releases Municipal Audits
… Planning Development Board , Village of Waterville and the Wayne County Water and Sewer Authority . "In today's … fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … to employees. City of Batavia – Business Improvement District (Genesee County) City officials did not maintain …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-0Many New Yorkers Struggle to Pay for Housing
… 1.4 million households paid half or more of their income in 2017 towards housing costs. “The high cost of housing can … when it consumes less than 30 percent of household income. In 2017, New York ranked third highest among states in the nation for both the percentage of renters, 26.6 …
https://www.osc.ny.gov/press/releases/2019/06/many-new-yorkers-struggle-pay-housingOversight of International Offices (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of International Offices (Report 2012-S-7). Background Our …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-international-offices-followDisposal of Electronic Devices
… devices approved for sale by New York State Division of Housing and Community Renewal (Division) are permanently cleaned of all data, including personal, private, and sensitive information. The audit covers the period of June 1, 2012 through March 13, 2013. Background New York …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesState Comptroller DiNapoli Releases Municipal Audits
… periodic physical inventories, obtain board approval for all disposals or dispose of department assets in accordance … including a cash book or duplicate receipts for all transactions and did not prepare monthly bank …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0Selected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Selected Operating and … combating prescription drug diversion and abuse in New York State, in large part through its analysis and use of prescription …
https://www.osc.ny.gov/state-agencies/audits/2015/09/23/selected-operating-and-administrative-practices-bureau-narcotic-enforcement-followExtended School Day Program
… The objective of our examination was to determine if the State Education Department (Department) paid SCO Family of … … The objective of our examination was to determine if the State Education Department Department paid SCO Family of …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/extended-school-day-programEfforts to Collect Delinquent Taxes
… and Finance (Department) is making adequate efforts, in accordance with Department policy, to collect unpaid … mission is to efficiently collect tax revenues in support of State services and programs while acting with … cause to abate. The Department publishes a monthly list of both the top 250 individual and top 250 business tax …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… or school district operations plays an important role in deciding whether or not the appointment of a claims … as such guidance is consistent with legal requirements. In order to keep the claims auditing function as independent … head that may have placed or approved the purchase in question. The claims auditor should attend training …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorOpinion 91-23
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Membership (right to be … company) VOLUNTEER FIREFIGHTERS -- Eligibility (membership in more than one company) NOT-FOR-PROFIT CORPORATION LAW, … ask whether the statutory prohibitions against membership in more than one fire company apply only to membership in …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Opinion 96-18
… of express statutory authority ( McCabe v Voorhis , 243 NY 401; Mills v Sweeney , 219 NY 213; Kupferman v Katz , 19 AD2d 824, 243 NYS2d 773, affd …
https://www.osc.ny.gov/legal-opinions/opinion-96-18Oversight of Select High-Technology Projects (Follow-Up)
… credits. In recent years, New York’s semiconductor sector has grown to include companies such as GlobalFoundries, …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followLife Changes: What If I Leave Public Employment?
… outlines what you need to know as a NYSLRS member if you leave public employment or go on an extended leave of … participates in NYSLRS. (Return to Top) What Happens to My NYSLRS Membership? Find Out if You Are Vested If you leave … Service (IRS) as an early distribution from a qualified pension plan. The amount reported could be considered taxable …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-leave-public-employmentCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… audit was to review District financial and payroll records for the period July 1, 2015 through March 2, 2017. Background … District officials reported unrestricted fund balance to be within the statutory limit but it was actually understated … of fund balance in the budget. Ensure that the EBALR is used in accordance with statute and take appropriate action …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-and