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Opinion 90-63
… (recognition dinner for volunteers); (holding party for senior citizens) MUNICIPAL FUNDS -- Appropriations and … workers); (miscellaneous expenses - holiday party for senior citizens) VOLUNTEERS -- Compensation (authority to … party either for a group of senior citizens who provide volunteer services to the library or for all the senior …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 92-4
… the type of conditioning necessary for the firefighters to efficiently fulfill their firemanic functions, the nature … assurance that it is realizing sufficient benefits to justify the expenditure and the cost is reasonable in relation to the benefits received by the district. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Opinion 98 - 19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … MUNICIPAL LAW, §109-b: An installment purchase contract of a fire district is subject to a mandatory referendum. You … Whether an installment purchase contract of a fire district is subject to mandatory referendum …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Opinion 2002-10
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- … property) GENERAL MUNICIPAL LAW §§119-aa, 119-bb(2), 119-dd(3): A town, after due notice and public hearing, … and cultural properties under their jurisdiction in a spirit of stewardship and trusteeship for future …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- … property) GENERAL MUNICIPAL LAW §§119-aa, 119-bb(2), 119-dd(3): A town, after due notice and public hearing, … and cultural properties under their jurisdiction in a spirit of stewardship and trusteeship for future …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … audits of the Town of Deerpark , Town of East Hampton , Village of East Hampton , Halfmoon Hillcrest Volunteer Fire … visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 2085
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the December 2022 minimum wage increases for hourly employees and provide instructions for payments not processed … processing of the December 2022 minimum wage increases for hourly employees and provide instructions for payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2085-december-2022-increase-minimum-wageOperational Training and Medical Assessments of Train Crews
… are medically fit and periodically monitored for continued medical fitness. The audit covered from January 1, 2013 to … new to these positions are also required to pass a medical assessment at a Transit Medical Assessment Center. Medical assessments are required …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews-0Administration of the Contract With the Postgraduate Center for Mental Health
… proper authorities. We also found that the sampled client case files contained documentation of the client’s required Service Plan and subsequent monthly case manager contacts. However, our visits to certain client …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-healthFund's Mission, Values and Investment Philosophy
… diversify among asset classes, sectors, geographies, time horizons, and other factors. We believe that risk should be …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyOversight of Transportation Services and Expenses
… over transportation expenses and transportation services. For transportation expenses, excluding fueling, and transportation services, the audit covered the period from April 2016 … facilities, seven regional offices that provide support services for parolees, as well as a Central Office. (On March …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesOversight of Shelter Placements
… The screening results are entered into DHS’ electronic case management system, Client Assistance and Rehousing … type of shelter in which the client should be placed, a case manager confirms the appropriateness of the proposed shelter …
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsWelcome Center and Rest Area Planning and Implementation
… Make It Sustainable, and System Not Projects – with Safety being the overarching theme for all of the principles. … program includes projects to construct and improve Rest Areas located on interstate highways. The Rest Area Plan, … objectives, it did not provide detailed plans (amenities, parking, vendor location, utilities) for individual completed …
https://www.osc.ny.gov/state-agencies/audits/2019/06/20/welcome-center-and-rest-area-planning-and-implementationCompliance With Jonathan's Law
… involving a patient receiving care and treatment: Provide telephone notification to a qualified person within 24 hours of the initial reporting of an incident; Upon request …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawUnified Court System Bulletin No. UCS-171
… Purpose To provide payroll system users with information regarding the changes made to the … To provide payroll system users with information regarding the changes made to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-171-changes-position-management-update-incumbent-process-unifiedState Police Bulletin No. SP-233
… Employees: Employees of the Division of State Police in the State Police Troopers Unit – BU07 and the State Police … 2022 State Police Hazardous Duty Pay will be processed in Administration Pay Period 17L, paychecks dated 12/07/2022. Eligibility Criteria: Employees in Bargaining Unit 07 or Bargaining Unit 17 who have a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-233-2022-state-police-hazardous-duty-payState Police Bulletin No. SP-223
… of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the 2021 State Police Hazardous Duty Pay. Affected Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07 and the State … State Police Bulletin No SP223 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-223-2021-state-police-hazardous-duty-payRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… financial management information system or online banking to track daily cash balances. Perform a detailed cash flow … timing when formulating the budget. Review historical data to determine typical cash inflows and outflows throughout the … the frequency of billing (for example, from semiannual to quarterly), but first perform an analysis to ensure that …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsTown of Plattekill – Information Technology (2025M-132)
… [read complete report – pdf] Audit Objective Did the Town of Plattekill (Town) Town Board (Board) and Town Supervisor (Supervisor) adequately manage the Town’s network user accounts and develop adequate … confidentially to Town officials. Understanding the Audit Area Town officials must manage network user …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132State Police Bulletin No. SP-238
… automatic processing of the 2023 State Police Hazardous Duty Pay. Affected Employees: Employees of the Division of … State Troopers (PBA), provides for an annual hazardous duty payment. These payments, including those for newly … agreement. Effective Dates: 2023 State Police Hazardous Duty Pay will be processed in Administration Pay Period 17L, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-238-2023-state-police-hazardous-duty-pay