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City of Amsterdam - Budget Review (B21-5-5)
… an independent evaluation of the City’s proposed budget for 2021-22. Background Chapter 531 of the Laws of 2019 … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5Elementary and Secondary Education – 2021 Financial Condition Report
… School Buildings Shut Down in the Last Quarter of the 2019-20 School Year, and Have … percent the year before) and a dropout rate of 5 percent (down from 6 percent). * Most recent available year. …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationLife Skills Home Training Tutorial Program for Preschoolers, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Life Skills Home … (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently … To determine whether the costs reported by Life Skills Home Training Tutorial Program for Preschoolers …
https://www.osc.ny.gov/state-agencies/audits/2021/12/17/life-skills-home-training-tutorial-program-preschoolers-inc-compliance-reimbursable-costCompliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… of the three recommendations included in our initial audit report, Compliance With Executive Order 88: Energy Efficiency of State Buildings ( 2018-S-62 ). About the … reporting, and energy efficiency projects. Our initial report, covering the period April 1, 2014 to May 13, 2019, …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-followState Comptroller DiNapoli Releases Municipal Audits
… and effectively." Town of Chazy – Water and Sewer District Financial Operations (Clinton County) The town lacks … and Leave Accruals (Tompkins County) The current employee handbook is deficient regarding the accrual of … – Budget Review (Westchester County) The Yonkers Public School District's 2017-18 budget request is $589.4 million …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… practices were in place to ensure penalties were accessed when warranted and no formal written policies and procedures … and goals, or how collections should be enforced. Village of Hewlett Neck – Financial Management (2022M-35) The board … fund balance. Revenues were underestimated by a total of $334,095 and appropriations were overestimated by a total …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0Unified Court System Bulletin No. UCS-357
… bulletin is to inform agencies of the processing of the 2025 Prepaid Legal Service Benefit. Affected Employees: The … wages, for tax withholding purposes, and reflected on the 2025 Form W-2 (Wage and Tax Statement). Effective Dates: Effective as of paycheck dated November 5, 2025 (Administration). OSC Actions: OSC will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-357-prepaid-legal-service-benefit-unified-court-system-ucsState Agencies Bulletin No. 1741.1
… 1741 . Purpose To provide agency instructions for new overtime earning code to be used for Time Entry overtime payments Affected Employees Arbitration eligible … 01 and 21) provides for the change in the calculation of overtime for all eligible members. Prior to the 2016-2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17411-new-overtime-earnings-code-arbitration-eligible-bu01-and-nonState Agencies Bulletin No. 2381
… inform agencies of OSC’s automatic processing of the April 2025 M/C LLS Payment and provide instructions for payments … of the Budget Bulletin D- 1154 provide for payment of the 2025-2026 Longevity Payments effective April 2025 as a one-time, lump sum payment in the amount of $1,500, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2381-april-2025-managementconfidential-mc-longevity-lump-sum-lls-paymentBrentwood Union Free School District – Information Technology (2023M-83)
The purpose of this audit is to determine whether the Brentwood Union Free School District Board of Education and officials ensured computerized data was safeguarded by monitoring network user accounts, providing network users with IT security awareness training and IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/brentwood-union-free-school-district-2023-83.pdfOpinion 98-23
… of twenty-five m.p.h. zones) VILLAGE AND TRAFFIC LAW, §§1600, 1643; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(6): A village may not, pursuant to Vehicle and Traffic Law, §1643 or by local law, impose a village-wide maximum … Pursuant to Vehicle and Traffic Law 1643 a village may establish a villagewide maximum speed …
https://www.osc.ny.gov/legal-opinions/opinion-98-23Opinion 97-3
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … REAL PROPERTY TAX LAW, §1182; L 1993, ch 602, §8, as amended: Section 1182 of the Real Property Tax Law does not … liens on or after that date (L 1993, ch 602, §8[b], as amended by L 1994, ch 532, §11). Chapter 602 also contains a …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 92-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … or statutory amendments that bear on the issues discussed in the opinion. PARKS AND RECREATION - Recreational Trail (as … trail would constitute a park for the provisions of law relating to the holding of a referendum upon the …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 95-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … discussed in the opinion. COUNTIES -- Powers and Duties (procedure for investigating possibility of civil liability arising from alleged criminal conduct) … Regarding the procedure which the county board of supervisors may follow in …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 95-30
… are superseded. You inquire as to the authority for public libraries to invest moneys raised by taxes, and non-tax … The authority for public libraries to invest moneys raised by taxes and nontax moneys …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Contracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.
… 1, 2009 through June 30, 2014, totaling $12.5 million, to in part conduct a Methadone to Abstinence Residential … (see Exhibit), which provides various community services in the New York City metropolitan area. Under the MTAR … and take steps to ensure the organization does not re-claim these costs for funding in the future. Follow up with …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-incOpinion 2003-6
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Part-Town Charges (raising costs for town police department … Taxable properties in all portions of a town, except that part containing a portion of a village having its own police … the town police department. Taxable properties within that part of a town containing a portion of a village having its …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 90-44
… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … general rule of statutory construction, legislative intent may be discerned by considering all parts of a statute …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 88-52
… college officers and employees who are directors of a not-for-profit corporation which purchases real property from … college officers and employees who are directors of a not-for-profit corporation which purchases real property from … However, the interest would not be prohibited. This is in reply to your letter concerning the proposed sale to a …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 90-20
… that it is inconsistent with this conclusion. June 8, 1990 Francis L. Real, Mayor Village of Green Island …
https://www.osc.ny.gov/legal-opinions/opinion-90-20