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Reporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… included in our initial audit report, Reporting on Foreclosure of Real Property Funds – Kings County ( Report 2013-S-2 ). Background Our initial report, issued on December 12, 2013, determined that referees did not always … errors. Ten of the 77 referees sampled were not listed on the Part 36 Eligible Fiduciary List as of December 28, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… ( 2013-N-1 ). Background Our initial audit issued on April 16, 2014, determined that NYC Department of Finance’s …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followState Agencies Bulletin No. 945
… An explanation of the ADJ calculation must be provided. Removal of Members Members Removed from the Payroll in Pay … a Member does not serve through December 31, 2009 and the removal transaction is effective and reported in Pay Period … received their statutory salary in the 12/23/09 check, the removal effective date must be 12/24/09. Control-D Report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/945-2009-year-end-adjustment-members-nys-legislatureSelected Management and Operations Practices (Follow-Up)
… Objective To determine the extent of implementation of the nine recommendations included in our initial audit … Management and Operations Practices ( 2020-S-38 ). About the Program The New York Power Authority (NYPA) is a fiscally … To determine the extent of implementation of the nine recommendations …
https://www.osc.ny.gov/state-agencies/audits/2025/10/03/selected-management-and-operations-practices-followAccessibility for People With Disabilities (Follow-Up)
… ). About the Program The Office of Parks, Recreation and Historic Preservation (Parks) is responsible for the … park system, as well as advancing the statewide parks, historic preservation, and open space mission. The State’s park system comprises over 250 State parks and historic sites, encompassing nearly 350,000 acres across 11 …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/accessibility-people-disabilities-followCollection and Use of Oil Spill Funds
… all fees due the New York Environmental Protection and Spill Compensation Fund (Oil Spill Fund or Fund) in compliance with applicable laws and if all expenditures from the Fund are reasonable, appropriate, and associated with spill remediation projects. The audit …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsOpinion 90-64
… This opinion represents the views of the Office of the State Comptroller at the time … (need for when determining to improve park district) TOWN LAW, §202-b; LOCAL FINANCE LAW, §35.00: The … to increase or improve facilities of a town park district is not subject to referendum. A bond resolution authorizing …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Opinion 94-11
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not … Whether a board of fire commissioners of a fire district may expend fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Opinion 90-44
… e.g., Taylor v McGuire , 100 Misc 2d 834, 420 NYS2d 248; Christian v County of Ontario , 92 Misc 2d 51, 399 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-90-44MTA-NYC Transit Medical Assessment Centers
… visited. An employee could be paid as much as $360.22 at a depot that paid for a workday at overtime rates or as little as $86.28 at a depot that paid for three hours at regular pay. We determined … period. Key Recommendations Formally review the varying depot policies pertaining to time and attendance related to …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersOpinion 2005-6
… classroom. Inasmuch as the proposed use in the instant case is of an auditorium, the issue of whether this …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 90-13
… You have informed us that DOT would incorporate the work required for the sewer project into DOT's scheduled road … approve such a request of a municipality, he shall make an estimate of the cost of the work which he is requested by … for the purposes of this subdivision, a sum equal to such estimate and subject to the draft or requisition of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Security Over Critical Systems (Follow-Up)
… Objective To assess the extent of implementation of the one recommendation included in our initial audit report, Security Over Critical Systems (Report 2023-S-24 ). … To assess the extent of implementation of the one recommendation included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followOpinion 2006-8
… as prescribed percentages of the employees’ final year salaries and paid upon retirement to central school … as prescribed percentages of the employees’ final year salaries. Collective bargaining between public employers … lump sum payment is calculated as a percentage of final year salary and is unrelated to the monetary value of any …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 2008-2
… a sole proprietor, under which the board member picks up road salt and delivers the salt to a town storage facility. … a sole proprietor, under which the board member picks up road salt and delivers the salt to a town storage facility. … a sole proprietor, under which the board member picks up road salt and delivers the salt to a town storage facility. …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Opinion 2010-1
… or statutory amendments that bear on the issues discussed in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a parcel to … Whether monies held in a park land trust fund pursuant to village law may be …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Opinion 88-67
… to fill a vacancy in the position of village attorney. We are informed that it is not contemplated that the partner or … §801), and none of the exceptions contained in Article 18 are applicable (see General Municipal Law, §802). Any … Law, violate the spirit and intent of the statute, are inconsistent with public policy, or suggest …
https://www.osc.ny.gov/legal-opinions/opinion-88-67State Agencies Bulletin No. 1360
… on the Assembly Special Allowance payroll has an allowance change during the year, the total earnings received for the … adjustment for Members who meet the following criteria who do not appear on any of the exception listings. Members who … Status of Active or Leave With Pay on 12/19/13 and who do not have a status change or change in salary through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1360-2014-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 1168
… the functionality of the system remains the same, there are a few display differences a user will notice. Instead of … will not be available from 6:00 a.m. Friday 6/29/12 until Monday 7/2/12. OSC will upgrade PayServ on Saturday 6/30/12 … (for Internet Explorer v7 and higher only) : Close any open instances of your browser. Open a new instance of your …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1168-peoplesoft-people-tools-upgrade-payservCUNY Bulletin No. CU-212
… limit allowed by IRC Section 132 will be taken as a post-tax deduction. Affected Employees All CUNY employees … be used to process biweekly pre-tax deductions. 439 CUNY Post-Tax Transit Benefit: This code is to be used to process biweekly post tax deductions. 440 CUNY Admin. Fee Transit Benefit: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-212-processing-payroll-deductions-new-cuny-transit-benefit