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State Agencies Bulletin No. 1977
… Purpose The purpose of this bulletin is to provide agencies with instructions to … March 31, 2012. This legislation authorized the creation of a new Tier 6 pension plan including a VDC plan. ( See … Once a Tier 6 member has reached three (3) years of membership, employees’ contribution rate is based on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcState Agencies Bulletin No. 1276
… of each Member of the Legislature are to be paid in 26 biweekly installments. For this reason, Members are paid … by dividing the annual salary by 26. Therefore, when a calendar year contains 27 pay periods, Legislative Members are not eligible to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1276-impact-27-pay-periods-calendar-year-2013-nys-legislative-membersVillage of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… Board of Trustees (Board) provide adequate oversight of electric utility services billing and collections? Audit … the Audit Area The Village provides municipal electric utility services to Village residential and … user fees. The Board should provide adequate oversight of electric utility services billing and collections to ensure …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5State Agencies Bulletin No. 2369.1
… updates to the process for requesting a stop payment for a replacement, reversal, or exchange of a NYS payroll paper check through PayServ. Background: State agencies submit all payroll check stop payment, replacement, reversal, and exchange requests through PayServ. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23691-request-stop-payment-replacement-reversal-or-exchange-new-york-stateTown of Union – Transparency of Fiscal Activities (S9-25-40)
… monitor the Town’s financial position and available fund balance to make informed decisions. Because the Comptroller … operations. Provide monthly budget status reports and balance sheets to the Board. Without a periodic review of all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-union-transparency-fiscal-activities-s9-25-40Town of Schuyler Falls – Host Fee Payments (2026M-26)
… fee payments? Audit Period April 1, 2016 – February 17, 2026 Understanding the Audit Area Landfill host fee payments … waste management company (corporation). As of January 31, 2026, the Town received host fee payments from the … to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/town/2026/06/18/town-schuyler-falls-host-fee-payments-2026m-26Opinion 2000-6
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding length of service … FIREFIGHTERS -- Service Award Program (use of foreign fire insurance taxes to fund) GENERAL MUNICIPAL LAW §§218, 219, 219-a; INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Opinion 91-3
… or statutory amendments that bear on the issues discussed in the opinion. SUPERINTENDENT OF HIGHWAYS -- Powers and … vehicles. Town Law, §§64(1) and (3), respectively, vest in the town board "the general management and control of the … such equipment "shall be used by the town superintendent in such manner and in such places in such towns [sic] as he …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 90-18
… Requiring Competitive Bidding (purchase of medical supplies) GENERAL MUNICIPAL LAW, §103: There is no exception … on the fact that the commodities purchased are medical supplies. You ask whether the purchase of medical supplies by a county department of health is subject to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Opinion 2005-2
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for expenses in operating personal vehicles) INSURANCE LAW §§9104, 9105: Foreign fire tax monies may not … a volunteer fire department may expend foreign fire insurance tax monies to reimburse active members of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 89-61
… INSPECTOR -- Compensation (salary in town charged only to area of town outside of villages) VILLAGE JUSTICE -- … town highway superintendent are chargeable to the entire area of the town, including villages. The salary of the town building inspector is chargeable only to the area of the town outside of any incorporated villages. …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 93-10
… and Duties (designating holidays for closing of county offices) LOCAL LAWS -- Public Holidays (determining day to … LAW, §10(1)(ii)(a)(3): A non-charter county must keep its offices open on the day after Thanksgiving and may not adopt a local law authorizing the closing of county offices on such day. Although the determination of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-10Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… or outdated records make it unlikely that software patches necessary to address known security vulnerabilities …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesSelected Safety and Security Equipment at Train Stations
… the stand-alone cameras. SIR's Electronic and Electrical Maintenance Division (EEMD) technicians perform preventive … were activated on June 29, 2017. SIR’s CCTV cameras are split into two systems: the old system is operated and … platform. At St. George and Tompkinsville, they are near the turnstiles – Automated Fare Collection pay areas. …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsOversight of Persons Convicted of Driving While Intoxicated
… (Office) provided proper oversight of persons convicted of Driving While Intoxicated. Significant emphasis was placed on … 15, 2010 through June 25, 2015. Background In New York, Driving While Intoxicated (DWI) is a serious crime that may … to ensure that they have not been drinking while driving (rolling test). The IID vendor is to notify the …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedOversight of Adult Protective Services Programs
… counseling; coordination of services delivery, such as Meals on Wheels; securing alternative living arrangements) are …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsProtection of Managed Pollinators (Honey Bees)
… (Department) is adequately monitoring the health of honey bee pollinators to prevent and mitigate harmful effects to … are critically important to the health of New York State’s environment and agricultural economy. The State has more … of assessing the size and condition of the State’s honey bee population. This requirement was eliminated in 2010 but …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesRoosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… must secure and protect information technology assets to comply with certain New York State laws that mandate … information (PPSI). 1 Protecting IT assets is crucial to maintain trust with students and families, as data breaches can lead to identify theft and loss of confidence in a school’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mState Comptroller DiNapoli Releases Municipal & School Audits
… operational needs than was needed by appropriating fund balance to balance the budget when the appropriations weren’t needed. … board and district officials accumulated significant fund balance. The variances between the budgets district officials …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… area concerts. It is aimed at increasing OTB patronage and game play. The New York State Gaming Commission permits … Key recommendations: Ensure all employees assigned take-home vehicles complete and file accurate weekly mileage logs. … Regional Off-Track Betting Corp. – Oversight of Take-Home Vehicles Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perks