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Bethlehem Public Library – Selected Cash Receipts (2014M-254)
… 1, 2012 through May 31, 2014. Background The Bethlehem Public Library is located in the Town of Bethlehem, Albany … Bethlehem Public Library Selected Cash Receipts 2014M254 …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254Chili Public Library – Board Oversight (2015M-130)
… to their payment. Key Recommendation Audit and approve all claims prior to payment and document the approval in …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130Uniondale Public Library – Procurement (2015M-126)
… 2014. Background The Uniondale Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by a five-member … should ensure that goods and services are purchased in accordance with the purchasing policy …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/uniondale-public-library-procurement-2015m-126CUNY Bulletin No. CU-732
… represented by DC37, Local 384 in Bargaining Units CC, CD, and TH. Affected Employees Employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH are affected. Effective Dates Changes will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-732-district-council-37-dc37-local-384-dues-increaseCUNY Bulletin No. CU-701
CUNY Bulletin No CU701
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-701-district-council-37-dc37-local-384-dues-increaseOpinion 91-14
… GENERAL MUNICIPAL LAW, §119-o; TOWN LAW, §§198(9), 209-e(3): A town board, on behalf of a refuse and garbage … of Town Law (see NY Const, art VIII, §3; TownLaw, §§209-f, 231). Therefore, both the refuse and garbage district and the … Law, §198[9]; General Municipal Law, §120-w; 1979 Opns St Comp No. 79-307, p 52; 1988 Opns St Comp No. 88-2, p 3; …
https://www.osc.ny.gov/legal-opinions/opinion-91-14What is a Defined Benefit Plan?
… by many private employers. Perhaps the greatest benefit is that, once you meet the minimum age and service … Financial advisers recommend employees contribute at least 10 percent of their gross earnings to their defined … may pay a set amount; or they may “match” all or part of what an employee contributes. Investments Contributions from …
https://www.osc.ny.gov/retirement/members/defined-benefit-planOversight of Language Access Services
… the New York City Department of Health and Mental Hygiene is adequately serving the needs of individuals with Limited … York City Department of Health and Mental Hygiene (DOHMH) is New York City’s (NYC or City) public health agency. DOHMH’s mission is to protect and promote the health of over 8 million New …
https://www.osc.ny.gov/state-agencies/audits/2026/03/25/oversight-language-access-servicesUnified Court System Bulletin No. UCS-341
… Code is LEG with a Payroll Status of Active or Leave with Pay on or after 03/28/2024 are eligible for this salary … Court of Appeals Chief Judge $240,800 $265,600 Associate Judge $233,400 $257,500 Appellate Division Presiding Justice $227,800 $251,300 Associate Justice $222,200 $245,100 Appellate Term …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-341-april-2024-salary-increase-judges-justices-and-new-york-cityTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… and reports? Audit Period January 1, 2024 – January 31, 2025 We extended our audit period back to December 31, 2018 … Board. The former Supervisor also did not prepare monthly bank reconciliations or maintain check registers with running … financial condition, including a balance sheet, statement of revenues and expenditures/expenses and changes …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Opinion 2005-9
… discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (training requirement for board … LAW §§1901, 1914, 2102-a: A board member of a central high school district who is also an elected member of a component school district of the central high school district must take the training required by …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 88-40
… and supervision of joint service) VILLAGES -- Fiscal Year (change in fiscal years) GENERAL MUNICIPAL LAW, §119-o(2)(a), … may provide for delegation of that responsibility to other officers. (2) If a municipal cooperation agreement … service. (3) A municipal cooperation agreement may provide how to allocate moneys remaining at the conclusion of each …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Opinion 96-19
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (joint purchase with town … real property and construction of building for use as town hall and fire station) MUNICIPAL COOPERATION -- Capital Improvements … Whether a town and a fire district located within the town may jointly purchase …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 90-53
… (authority to contract out functions of village road commissioner) -- Permissible Functions (discretionary … Contractor (authority to contract out functions of village road commissioner) FEES -- Retention of (by independent … to perform the functions of a building inspector or deputy road commissioner. A village may, however, contract with a …
https://www.osc.ny.gov/legal-opinions/opinion-90-53DiNapoli: State Failed to Block Payments to Providers Supplying Controlled Substances Beyond Legal Limits
… New Yorks Medicaid system overpaid pharmacies by more than $11 million over a fiveyear period for narcotics and other …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-failed-block-payments-providers-supplying-controlled-substances-beyond-legal-limitsOpinion 91-54
… opinion. LOCAL LAWS -- Taxes and Assessments (authority of village to impose a tax on renters of real property); (authority of village to impose a tax on rents paid by tenants of real property within the village) TAXES -- Occupancy Tax (authority of village to …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Opinion 91-4
… which includes the village (see also Comereski v City of Elmira , 308 NY 248). As suggested in your letter, after the formation of …
https://www.osc.ny.gov/legal-opinions/opinion-91-4DiNapoli Releases October State Cash Report
… well as increased sales tax collections. Tax collections for the first seven months of the fiscal year were $220.7 … state Division of the Budget (DOB) on Nov. 14. Collections for personal income tax (PIT) through October were $960 … below initial projections. DOB again reduced projections for PIT in the Mid-Year Update. "With personal income taxes …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-releases-october-state-cash-reportXIII.11 Submitting Travel and Expense Reimbursement Requests for Inactive Employees – XIII. Employee Expense Reimbursement
… State work, those payments should be paid through the SFS AP module as appropriate. When an employee is leaving an … when the employee no longer needs access to perform their role. Access should be removed no later than the employee’s … OSC, an agency should email the OSC Voucher Audit Team and request that the expense report be expedited. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employeesCost-Saving Ideas: Using State Contracts to Acquire Goods or Services
… The procurement process goal is to obtain goods and services that are both high in quality … and effort spent researching, soliciting and negotiating to obtain goods and services may not always result in the … purchase goods and services under existing State contracts to reduce duplicative contracting efforts and potentially …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-using-state-contracts-acquire-goods-or-services