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Opinion 90-24
… of the municipality unless a state or local law provides for the delegation of that authority. As noted, Local Finance …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Constitutional Amendment on Debt
… to acts of terrorism, a limit on the total amount of state-funded debt, and the refunding of state debts. Memo Bill Text Status … Concurrent resolution of …
https://www.osc.ny.gov/legislation/constitutional-amendment-debtLocal Government Contact Management System (LGCMS)
OSC will be releasing a new system for maintaining municipal contact information and ensuring important OSC communications are received timely, and by the current local government officials. This session will walk through how to create, modify, verify and remove municipal official contact records.
https://www.osc.ny.gov/files/local-government/academy/pdf/local-gov-contact-management-system-081924.pdfOpinion 92-36
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (imposition of … County Law to impose a surcharge on a part-county basis in order to finance the implementation of an enhanced 911 emergency telephone system in an area encompassing less than the entire county. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 92-19
… regulations. Section 1660 is a general enabling statute for towns, and details numerous traffic regulating actions a … street until such time as it has been formally offered for cession to the public and formally accepted as a public … or alternatively until it has been condemned by the town for use as a public street". Town Law, §278(1) provides that …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 88-65
… -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, §986(1)(3): … an escrow account. Prior opinions, including 34 Opns St Comp, 1978, p 105 and 25 Opns St Comp, 1969, p 25, … Tax Law which states, in part, the following: "1. .... Where a tax is paid by a mortgagee which is subject to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Operational Advisory No. 2
… Business Units of the actions OSC will take if deadlines for transaction approval are not met. Guidance: SFS … approval from April 1 to March 31, which are unapproved and remain on the system, will be deleted by March 31, 2014. … up throughout the Fiscal Year by the Bureau of State Accounting Operations according to the following rules: ROA …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlinesCity of Yonkers – Budget Review (B20-6-6)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… sales tax). Imposed nonexchange revenues (for example real property taxes. Government-mandated nonexchange transactions … revenue recognition for expenditure-driven/ reimbursement type grants (Category 3 and 4). Prior to Statement No.33, … to accrue revenue from an expenditure-driven/reimbursement type grant, the expenditure must have been made and the …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsIX.12.Q Annual CFDA Confirmation for Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… After the close of the SFY, the OSC Bureau of Financial Reporting and Oil Spill Remediation will contact certain state agencies to confirm that disbursements for all Federal … from this confirmation process will be reviewed by the State’s auditor/consultant engaged to conduct the State's …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12q-annual-cfda-confirmation-schedule-expenditures-federal-and-non-cash-awardsOpinion 98-4
… body. The resolution is effective only during the calendar year in which it is adopted and must designate that the …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 90-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … (financing dredging of pond within village) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special assessments in … of ten years for "such dredging, minor repairs or cleaning out as are necessary from time to time for the preservation …
https://www.osc.ny.gov/legal-opinions/opinion-90-4XVII.1 Overview – XVII. Lapsing Appropriations
… The purpose of this Chapter is to explain the procedures for contracts, purchase orders, … and expense reports against appropriations scheduled to lapse pursuant to Sections 40, 99-d and 99-e of the State Finance Law. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewCantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… Cantalician is reimbursed for these services through rates set by SED. The reimbursement rates are based on financial information, including costs, … CFR and to Cantalician’s tuition reimbursement rates, as warranted. Remind Cantalician officials of the …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manualNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… education services pay tuition to NYSARC Rockland using reimbursement rates set by SED. The State, in turn, … on NYSARC Rockland’s CFRs and NYSARC Rockland’s tuition reimbursement rates, as warranted. Remind NYSARC Rockland …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualThe Metropolitan Transportation Authority: Safety, Reliability and Frequency
In the wake of the pandemic the MTA experienced significant ridership loss from which it has yet to recover. The Office of the State Comptroller (OSC) has noted the MTA’s revenue composition is unlikely to return to pre-pandemic norms over the financial plan period.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2023.pdfCompliance With Executive Order 95 (Open Data) (2019-S-65) 180-Day Response
To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) is complying with Executive Order 95, including providing, in a timely manner, publishable State data to the Office of Information Technology Services, and whether data posted under EO 95 is reliable and useful.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s65-response.pdfTown of Aurora - Real Property Acquisition and Sale (2018M-64)
… (Board) used an adequate process to purchase and sell real property in the most cost beneficial manner. Key … property, resulting in the likely expenditure of more money than necessary: The Town spent over $3.6 million to …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Division of Housing and Community Renewal Bulletin No. DH-43
… Employees Employees represented by DC 37, Local 1359, in Bargaining Unit 67 Effective Date(s) Paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-43-district-council-37-local-1359-division-housing-and