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Opinion 88-10
… TAXES -- Gross Receipts Tax (liability of municipality for) PUBLIC CONTRACTS -- Modification (addition of amount of … §103: A petroleum business awarded a municipal contract for fuel oil may not add on the amount of the gross receipts … asked whether the successful bidder on a county contract for fuel oil may add on to his bid price, as a separate line …
https://www.osc.ny.gov/legal-opinions/opinion-88-10State Agencies Bulletin No. 1349
… agency instructions for processing the 2014 CSEA and PEF Over40 Comp Time II Cash Out. Affected Employees … the State of New York and the Public Employees Federation (PEF), employees are permitted to cash out up to 120 hours of … information. Effective Date(s) The 2014 CSEA and PEF Over40 Comp Time II Cash Out should be processed in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1349-2014-csea-and-pef-over40-comp-time-ii-cash-outOpinion 93-24
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … (construction of permanent outdoor competitive sports facility) -- Powers and Duties (construction of permanent outdoor competitive sports facility) PARKS AND RECREATION -- Facilities …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… Approve all transfers prior to initiating them and require two officers’ signatures on all checks, as per the bylaws and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Mitigation for Extreme Weather Conditions and Flooding
… is a Metropolitan Transportation Authority (MTA) agency that provides commuter railroad service to customers … more extreme precipitation events, coastal storms and storm surges, flooding, and, in the longer term, rising sea … to suspend service. Metro-North has developed a Winter Storm Plan and a Coastal Storm and Hurricane Plan, which …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/mitigation-extreme-weather-conditions-and-floodingBecoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a 371a and 375 Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitBecoming Eligible for a Benefit – En-Con Police Officers Plan
… may retire at any age after completing 25 years of En-Con police service, or you may qualify for a service retirement … reach age 60 before having served 25 years as an En-Con police officer. Once you have accrued five years of credited … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitBecoming Eligible for a Benefit – State University Police Plan
… You may retire at any age after completing 25 years of SUNY police service, or you may qualify for a service retirement … you reach age 60 before having served 25 years as a SUNY police officer. Once you have accrued five years of credited … State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1823/becoming-eligible-benefitNanuet Union Free School District – Payroll (2015M-287)
… The Nanuet Union Free School District is located in the Town of Clarkstown in Rockland County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… May 31, 2014. Background Franklin County is located in northeastern New York and has a population of … million. Key Findings The County did not have a process in place to ensure employees’ access rights were appropriate; certain employees who were not in supervisory roles were granted access to modify time …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Westbury Water District – Purchasing (2015M-261)
… Purpose of Audit The purpose of our audit was to evaluate the … of North Hempstead in Nassau County and provides water to over 20,500 customers. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Herkimer County Community College - Procurement (2019M-186)
… and is not communicated to all College staff involved in the purchasing process. The purchasing policy and … and procedures are distributed to all staff involved in the purchasing process. Ensure that College officials and … use competitive methods when procuring goods and services in accordance with General Municipal Law and the College’s …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Town of Grand Island - Information Technology (2019M-34)
… did not monitor Internet usage for computer use policy (CUP) compliance. Town officials did not review the inventory … and implement procedures to monitor Internet usage for CUP compliance. Periodically review the inventory of IT …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34DiNapoli: Audit Recommends Labor Department Step Up Investigations of Violations in NYC
… fiscal year 2021, the U.S. Department of Labor found 2,819 minors employed illegally and assessed employers with nearly …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-audit-recommends-labor-department-step-investigations-violations-nycMedina Central School District – Reserve Funds (2014M-155)
… 2008 through March 25, 2014. Background The Medina Central School District is located in the Towns of Shelby and … Medina Central School District Reserve Funds 2014M155 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… Purpose of Audit The purpose of our audit was to determine if access to the District’s financial software was appropriately … software. Ensure that financial software upgrades do not alter the approved user access rights. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessVillage of Port Dickinson – Financial Condition (2014M-154)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and budget … develop sewer rates based on actual amounts needed to cover appropriations. Village officials have not developed a long-term financial plan. Key Recommendations Do not continually rely on one-time revenue sources, such as …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… protection services for the Villages of Painted Post and Riverside in Steuben County. The Department is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsShenendehowa Central School District – Longevity Payments (2023M-165)
… receive longevity payments, their CBAs do not include language for longevity payments upon separation. Key … according to the terms of the CBAs. Ensure CBAs include language for longevity payments upon separation. District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… Officials have not provided employees with cybersecurity awareness training. Officials do not prevent or monitor … system cybersecurity alerts. Provide cybersecurity awareness training to City employees. Prohibit the disclosure …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117