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Opinion 88-50
… and clean and refinish the interior of a water storage tank) GENERAL MUNICIPAL LAW, §6-c: Whether moneys in a … a village may use moneys in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. … authorizes villages to establish capital reserve funds for the purpose of financing all or part of the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Adoption Subsidy Program (Follow-Up)
… Background Our initial audit report, which was issued on August 18, 2010, examined whether adoption subsidy … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followRailroad Bridge Inspection Program
… railroads operating in the State to ensure they meet the bridge inspection requirements. This audit covers the period … 1, 2010 through June 30, 2013. Background The Railroad Bridge Inspection Program (Program) provides oversight of the … to ensure public safety and decrease the risk of railroad bridge failures. Department regulations require railroad …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programFire Prevention, Safety and Control
… Purpose To determine whether the Office for People With Developmental Disabilities (Office) was in … institutional and residential settings across the State for more than 126,000 New Yorkers with developmental … New York State Commission on Quality of Care and Advocacy for Persons with Disabilities. Among the improvements are …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… Purpose To determine whether Empire BlueCross BlueShield's (Empire) … for certain special items were reasonable in relation to the hospitals' actual purchase and acquisition costs. … To determine whether Empire BlueCross BlueShields Empire …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughHousing Preferences for Veterans (Follow-Up)
… in our initial audit report, Housing Preferences for Veterans (Report 2011-N-3 ). Background Our initial report, … extended the right of preference for housing to many more veterans, few actually benefited due to inaction and/or … and Clinton Towers) filled vacant apartments with non-veterans even though veterans had been identified on their …
https://www.osc.ny.gov/state-agencies/audits/2015/01/29/housing-preferences-veterans-followOpinion 89-30
… under a town contract to the private organization for use in the private organization's bus. You ask whether a … to provide gasoline to the private organization for use in the organization's bus. The bus is used to provide … the town purchases gasoline, annually, after advertising for competitive bids. Town Law, §64(2-a) authorizes a town to …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Opinion 2005-5
… when employer contribution to retirement system for the next subordinate officer is increased) GENERAL … New York State and Local Police and Fire Retirement System for the plan of which the next subordinate police officer in … is in reply to your inquiry concerning the requirements for compensating a village police chief under General …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5State Agencies Bulletin No. 2238
… Purpose: The purpose of this bulletin is to inform agencies that position pools and/or chartfield strings in PayServ may require updates for lapsing. Affected Employees: All agencies with … the chartfield string associated with the position pool is lapsing they will need to contact their Appropriation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2238-updating-payserv-chartfield-strings-june-lapsing-eventsHazard Mitigation and Coordination (Follow-Up)
… New York City Emergency Management (NYCEM) is responsible for coordinating citywide emergency planning and response for all types and scales of emergencies, including … plans that provide guidance to agencies on how to prepare for, conduct, and assess emergencies. In addition, Continuity …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/hazard-mitigation-and-coordination-followTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… accurately; however, the Clerk did not deposit and remit clerk fees and tax collections in a timely manner. In … requires tax collections to be deposited within 24 hours. Remit real property tax collections and clerk fees to the … time frames set forth in Town Law Sections 27 and 35. Remit $2,387 in penalties and interest to the Supervisor or …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… needed remediation to reduce lead exposure in potable water outlets. Key Findings District officials did not … needed remediation to reduce lead exposure in potable water outlets as required by New York State (NYS) Public … and test or properly exempt 140 of the 379 (37 percent) water outlets in the District because they did not have a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mDiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… a new reduction in management fees for the state’s 529 College Savings Program’s Direct Plan. It is the fourth fee … accounts valued at more than $16 billion. “New York’s 529 College Savings Program has provided more than $524 million to help parents across the state pay for college this year,” said DiNapoli. “The latest reduction to …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planOversight of Transportation Services and Expenses (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Oversight of Transportation … vehicles. Many of DOCCS’s employees operate its vehicles in its day-to-day operations. Of the 44 facilities, 32 manage … repairs and maintenance costs. DOCCS did not monitor in-house maintenance expenses but, rather, relied on each …
https://www.osc.ny.gov/state-agencies/audits/2024/07/31/oversight-transportation-services-and-expenses-followIX.1 Accounting for Federal Grants – IX. Federal Grants
… Overview The purpose of this chapter is to explain terminology, policies, and procedures used in connection with federal grant accounting, drawdowns, and … for Federal Grants The recordkeeping for individual grants is designed to conform to the provisions of the related grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewState Agencies Bulletin No. 2346
… All agencies with appropriations due to lapse on June 30, 2025 are affected. Background: Appropriations allocated to … above. Examples of these dates are as follows: Inst 7/10/2025 Admin 7/02/2025 Cycle Beg Date Cycle Beg Date … . Please include this bulletin number in the email subject line. Questions related to SFS should be directed to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2346-updating-payserv-chartfield-strings-june-lapsing-eventsXII.4.E Electronic Invoicing – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The eSettlements module in the Statewide Financial System (SFS) provides … Electronic invoices may enter the eSettlements module via the following entry methods: Direct Entry (Voucher … portal and manually enter invoices in the eSettlements module. Vendors will have the ability to attach supporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingBrownfield Cleanup Program
… audit covered the period from January 2019 through January 2025. About the Program Brownfields are properties where a … of contaminated properties in the State were held liable for cleanup costs, regardless of when or how the properties … to secure voluntary agreement with responsible parties to fund the investigation and cleanup without success, the State …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programAdvisory Council for the Retirement System
… to the Comptroller on the formulation of policies in relation to the administration and management of the … to the Comptroller on the formulation of policies in relation to the administration and management of the Fund …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemTransaction Number Requirement
… Public Authorities Reporting Information System (PARIS) screen and in the bulk load to capture Transaction Number. … below. To remind users about this change, the PARIS screen will show a message on the procurement transaction … field is completed by manually entering data on the PARIS screen, copying the previous year’s data forward, or entering …
https://www.osc.ny.gov/public-authorities/transaction-number-requirement