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State Agencies Bulletin No. 1970
… Purpose The purpose of this bulletin is to provide agencies with information regarding the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1970-outreach-and-escheatment-2020-uncashed-payroll-checksRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up)
… Program The Metropolitan Transportation Authority (MTA) is a State public authority created pursuant to Article 5, … the MTA’s six agencies, the Long Island Rail Road (LIRR) is one of the oldest commuter railroads still in operation … a contract to procure new M9 rail cars. The procurement is managed by LIRR’s Rolling Stock Programs Department’s nine …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-management-followTransforming the Procurement Function
… The audit covered the period from January 2017 through August 2023. About the Program The MTA comprises the …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-functionXI.18.C Consultant Disclosure – XI. Procurement and Contract Management
… a general classification of the single category that best fits the predominate nature of the services provided … in the O*NET occupational classification system, which best describe the employees providing services under the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18c-consultant-disclosureOpinion 88-51
… may be expended for the dredging of a lake if the work is intended to restore the lake to its original condition and … been expended and the town board has determined that there is no longer a need for such fund, the fund may be abolished by board resolution. This is in reply to your letter concerning the expenditure of …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… an independent audit of its 2017 records as required by law. Certain Treasury duties were improperly assigned to a … vendors to access the bank accounts. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Town of Sanford – Claims Audit Process (2021M-189)
… totaling $150,187 as required by New York State Town Law Section 118. Town officials may have saved $5,010 in fuel costs if they had used the State contract pricing … to help ensure purchases are cost effective and in the best interest of taxpayers. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Compensation Law. The primary responsibility of the Board is to ensure that employees who are unable to work due to … Coverage for these benefits, with limited exception, is to be provided by employers. Costs to administer the …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchDiNapoli: Audit of State Agencies Recommends Better Tracking of Food Purchases From Local Farmers
… on New York state food purchasing to agency personnel. OGS is also responsible for tracking data on state agencies' food … and the Legislature detailing these purchases. The report is supposed to include information on OGS' efforts to improve … Today's audit is part of DiNapoli's effort to examine issues impacting …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-state-agencies-recommends-better-tracking-food-purchases-local-farmersCity of Newburgh – Budget Review (B23-6-9)
… Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue … as of December 31, 2010. During the time that Chapter 223 is in effect, the City’s proposed annual budgets must be … close gaps in the budget decreases the fund balance that is available to cover unforeseen circumstances. The City has …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9Opinion 99-3
… INSURANCE LAW, §§9104, 9105: A benevolent association that is authorized to use foreign fire insurance tax moneys for … been created by special act of the State Legislature and is authorized to receive direct payment of foreign fire … to the family of a deceased firefighter because death is a "disability" within the intent of such special acts (Opn …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Opinion 94-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Powers and Duties (authority to negotiate lease of unneeded real property) REAL PROPERTY -- Leases (authority … Whether the fire district may temporarily lease a portion of the parcel to a notforprofit association which intends at …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Oversight of Nurse Licensing
… as established under the Education Law. The Department is responsible for ensuring that applicants seeking a license meet these State standards. The Department also is responsible for investigating complaints and prosecuting … procedures for investigating complaints, the Department is challenged to ensure investigations, particularly Priority …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingOpinion 88-37
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Periods of Probable Usefulness (purchase of … to replace a similar vehicle which was in service for a year or more. Prior opinions, including 11 Opns St … specifically excepts "(a) passenger vehicle, other than a school bus, having a seating capacity of less than ten …
https://www.osc.ny.gov/legal-opinions/opinion-88-37XIII.2.A Expense Report Mandatory Header Fields – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW The purpose of this section is to provide guidance regarding the fields that are … official station in the employee’s profile page in the SFS is blank or (2) save an expense report if any mandatory field in the header is blank. Additionally, expense reports may be denied payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2a-expense-report-mandatory-header-fieldsNorth Creek Fire District – Board Oversight (2025M-86)
… for safeguarding the District’s money and ensuring it is spent prudently to provide necessary fire and emergency …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Wyandanch Union Free School District – Budget Review (B25-7-3)
… The Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, … year during which the municipality or school district is authorized to issue the deficit obligations, and for each … limit because it includes a tax levy of $23,336,380, which is within the limits established by law. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Monitoring of Prevailing Wage Compliance on Construction Contracts
… the State of New York (Authority) monitors the contractors and sub-contractors on its projects to ensure they pay … 17, 2016. Background The Authority’s purpose is to finance and construct buildings for a variety of public and not-forprofit entities, including universities, health …
https://www.osc.ny.gov/state-agencies/audits/2017/04/04/monitoring-prevailing-wage-compliance-construction-contractsDiNapoli: Audit Finds Counties Are Not Checking Prices and Scales at Retailers
… the accuracy of retail prices or test scanners, scales and devices used to price, weigh or measure goods at grocery stores, gas stations and other retail locations to make sure that consumers were … gas or even mulch, they expect the retailers to be fair and the pricing or weighing devices they use to be accurate. …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-audit-finds-counties-are-not-checking-prices-and-scales-retailersDiNapoli: Read Fine Print on Your Holiday Gift Cards
… popularity, New York State Comptroller Thomas P. DiNapoli is urging New Yorkers to read the fine print for details … retailer. It could help to get a replacement card if it is lost and could also help recover any unused balance if it’s reported to us as unclaimed funds. It is important not to wait too long to spend your gift cards to …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-read-fine-print-your-holiday-gift-cards