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Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… and filed as required by New York State General Municipal Law (GML) Section 30. Report the results of the Village’s … as required by GML Section 30 and New York State Village Law (Village Law) Section 4-408. Although our review did not identify any …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Village 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.pdfOpinion 91-46
… of the Court of Appeals in National Westminister Bank v New York , 76 NY2d 507, 561 NYS2d 541. In Opn No. 84-45, … a "state officer" for purposes of article XIII, §7 of the New York Constitution, which prohibits changes in … the salaries of the five county clerks of the City of New York, who as officers or employees of the Unified Court …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Opinion 88-25
… when a court might find that restrictions on non-residents do not have a rational basis, such as where the facilities …
https://www.osc.ny.gov/legal-opinions/opinion-88-25Opinion 92-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (applicability of General Municipal Law, §207-m to salary of deputy police commissioner); (salary of individual … section 207m a deputy commissioner who upon the death of the commissioner is appointed to fill the vacancy in the …
https://www.osc.ny.gov/legal-opinions/opinion-92-29DiNapoli 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 … pleasure to help guide real estate investments for the state’s pension fund,” Peirez said. “My gratitude goes to Comptroller DiNapoli for appointing me to the chairmanship, to the pension fund’s …
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)
… when the consideration exceeds $500, at a rate of $2 for every $500 of consideration exchanged. The base tax is … buyer (grantee) must pay the tax. An additional RETT of 1% applies to conveyances of residential real property when … to the Department. State RETT collections for each of the 2 State fiscal years ended March 31, 2021 and March 31, 2020 …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-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.pdfCUNY Bulletin No. CU-271
… applied, the salary rate on the preceding Job row will default on the row inserted directly on Job. Therefore, if the salary rate that defaults on the Job row is incorrect when it is inserted, the agency must enter a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-271-retroactive-salary-increases-employees-representedState Agencies Bulletin No. 2313
… 190 of the Laws of 2023, which implemented the 2023-2026 Agreement between the State of New York and the Public … 361 of the Laws of 2022, which implemented the 2021 – 2026 Agreement between the State of New York and the Civil … 177 of the Laws of 2024, which implemented the 2023-2026 Agreement between the State of New York and the District …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2313-longevity-service-payment-employees-eligible-bargaining-unitState Agencies Bulletin No. 2313.1
… 190 of the Laws of 2023, which implemented the 2023-2026 Agreement between the State of New York and the Public … 361 of the Laws of 2022, which implemented the 2021 – 2026 Agreement between the State of New York and the Civil … 177 of the Laws of 2024, which implemented the 2023-2026 Agreement between the State of New York and the District …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23131-longevity-service-payment-employees-eligible-bargaining-unitAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the three fiscal years … March 31, 2013. Background Students are eligible for a tuition refund when they are enrolled in a post-secondary … operation - students who drop out are also eligible for a tuition refund. Students in such schools are also eligible to …
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)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2024-25 budget. Background The Wyandanch Union Free School District … The purpose of our budget review was to provide an independent evaluation of the …
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)
… (Report 2018-N-2 ). About the Program The New York State Safe Schools Against Violence in Education (SAVE) Act … a safer and more effective learning environment within State schools. Further, the Education Law requires schools … after the issuance of this report to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followCapital Planning (Follow-Up)
… Purpose To determine the extent of the implementation of the three … $1.6 billion. The Public Authorities Law requires NFTA to prepare a five-year capital plan, along with annual … found that NFTA management did not maintain documentation to support their decisions on the projects they selected for …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-follow