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Opinion 91-46
… the cases discussed above did the court declare that for all purposes, the office of county clerk was either a local …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Opinion 88-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PARK DISTRICTS -- Use … (imposition of fees and regulations) TOWN LAW, §198(4); STATE CONSTITUTION, ART I, §11: Subject to equal protection …
https://www.osc.ny.gov/legal-opinions/opinion-88-25Opinion 92-29
… appointed to fill the vacated deputy position is entitled by section 207-m to receive the same salary as the previous … full-time head of the police department shall be increased by at least the same dollar amount of the increase received by such next subordinate police officer". (emphasis added). …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Village of Oyster Bay Cove – Claims Audit (2022M-114)
Determine if the Village of Oyster Bay Cove (Village) Board of Trustees (Board) ensured that claims were adequately supported, for appropriate Village purposes and audited before payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oyster-bay-cove-village-2022-114.pdfLyndonville Central School District – Procurement and Claims Audit (2022M-144)
Determine whether Lyndonville Central School District (District) Board of Education (Board) and District officials properly procured goods and services and audited and approved claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lyndonville-central-school-district-2022-144.pdfDiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… as Chairman of the Real Estate Advisory Committee (REAC) for the New York State Common Retirement Fund. DiNapoli also announced the appointment of …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committeeAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… our initial audit report, Administration and Collection of Real Estate Transfer Taxes (Report 2017-S-88 ). About the … nearly all State counties submitted RETT information in hard copy form (vs. electronic submission) at the time of our …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followState Agencies Bulletin No. 2255
… for a three percent (3.00%) increase to the general salary in April 2023 (retroactive) and April 2024 (retroactive) for … Schedule April 1, 2024 Salary Schedule Control-D Report Available Prior to Processing: The following Control-D report was made available for agency use on 07/18/2024 (Administration) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2255-security-supervisors-unit-april-2023-and-april-2024-retroactive-3Employee Qualifications, Hiring, and Promotions (Follow-Up)
… transit service on Staten Island. Transit is governed by the provisions of the New York State Civil Service Law … of employment of all Transit employees is governed by the provisions of the Law and is subject to the rules of … 387 at Transit. The hiring and promotion processes used by Transit are determined by title classification. …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followCapital Planning (Follow-Up)
… $10.4 million. The remaining capital funds were provided by either the State or federal governments. Our initial audit … a multi-year and annual capital budget plan as required by Public Authorities Law, but could not demonstrate how … had not established a documented system for ranking assets by importance, nor a schedule of replacement based on asset …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… are enrolled in a post-secondary private school licensed by the State Education Department (Department), or in a … are also eligible to have their student loans repaid by the Department. Chapter 887 of the Laws of 1990 created …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Wyandanch Union Free School District – Budget Review (B24-7-2)
… Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws of 2020, authorizes the District to … Law Section 10.10(d), when a school district is authorized by a special or general law to incur debt to liquidate an … of $23,105,027, which is within the limits established by law. Key Recommendations This budget review did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Compliance With School Safety Planning Requirements (Follow-Up)
… (City Regulations) provide additional guidance. For example, DOE’s District Safety Team must develop a …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followRequest for Withdrawal from Sections 384-d and 384-e (PF5466)
For NYSLRS PFRS members to withdraw election to contribute under the provisions of Section 384-d and 384-e of the Retirement and Social Security Law.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5466.pdfAudit of the Tuition Assistance Program at SUNY Stony Brook University (2013-T-2)
The objective of this audit was to determine whether Stony Brook University (Stony Brook) officials complied with the State Education Law and the Commissioner
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13t2.pdfBus Driver Licensing (2012-S-30), 90-Day Response
To determine whether the Metropolitan Transportation Authority’s bus drivers met the requirements of Article 19-A of the New York State Vehicle and Traffic Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s30-response.pdfBus Driver Licensing (2012-S-30)
To determine whether the Metropolitan Transportation Authority’s bus drivers met the requirements of Article 19-A of the New York State Vehicle and Traffic Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s30.pdfAudit of the State Financial Aid Program at Barnard College (2015-T-1)
The objective of this audit was to determine whether Barnard College (Barnard) officials complied with the State Education Law and the Commissioner of Education
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15t1.pdfOpinion 88-39
… or statutory amendments that bear on the issues discussed in the opinion. BAIL MONEYS -- Disposition (cash bail on … JUSTICE COURT ACT, §2021(1): Cash bail which is posted in a town justice court in connection with a felony complaint, is held by the town …
https://www.osc.ny.gov/legal-opinions/opinion-88-39VII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… Fringe Benefits and Indirect Costs will be paid from Federal and other dedicated … pursuant to agreements with the various bargaining units. Indirect costs are agency or central service agency costs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overview