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Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… and approved by the Board. The District used debit cards to make purchases totaling approximately $14,000. The Board … by law. Certain Treasury duties were improperly assigned to a professional service provider and third-party vendors (vendors) had access to District bank accounts to withdraw electronic payments. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… of the Report of Workers' Compensation Program Statement of Assessable Expenses for the three fiscal years … Workers' Compensation Board: Workers' Compensation Program Statement of Assessable Expenses for the Two Fiscal Years … presentation of the Report of Workers Compensation Program Statement of Assessable Expenses for the three fiscal years …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchTown of Sanford – Claims Audit Process (2021M-189)
… ensure all claims were appropriately audited and approved. Out of 200 claims reviewed, the Board did not audit 69 claims totaling $150,187 as required by New York State Town Law Section 118. Town officials may have saved … the Board, and only audited and approved claims are listed on abstracts of audited claims. Periodically compare prices …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Opinion 99-3
… contribution to designated charitable organization as memorial in honor of deceased firefighter) INSURANCE LAW, … by the family of a deceased volunteer firefighter, as a memorial in honor of the deceased firefighter, made for the … to make a contribution to a charitable organization as a memorial to a deceased firefighter. Insurance Law, §§9104 and …
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 … to construct, maintain and operate, with the lessee's own funds, a building on the vacant land, subject to … expense, to construct, maintain and operate a building on the property. Town Law, §176(14) authorizes a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Oversight of Nurse Licensing
… or criminal convictions. Furthermore, nurses are only required to disclose this information every three years …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingState Agencies Bulletin No. 805
… Services BU03 Institutional Services BU04 Division of Military & Naval Affairs BU47 Effective Date(s) 3/27/08 … dated 4/30/08, Pay Period 1L Background Chapter 10 of the Laws of 2008, Article 8, Section 131.6 and 130.3 of the Civil …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/805-april-2008-performance-advances-graded-and-ns-equated-grade-employeesOpinion 88-37
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … note. Section 28.00(a) of the Local Finance Law authorizes any municipality to issue capital notes to finance all or … established for motor vehicles by section 11.00(a)(29) does not apply to passenger vehicles with a seating capacity …
https://www.osc.ny.gov/legal-opinions/opinion-88-37XI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… the establishment of the Awarding Agency contract and any amendment thereto. OSC review and approval is not required … authorized Participating Agencies, may require a contract amendment. See XI.2.E Submission of Agency Contracts and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsNorth Creek Fire District – Board Oversight (2025M-86)
… oversight of the District’s financial activities to ensure public funds are used effectively, maintain fiscal stability … three checks totaling approximately $935 that were entered in the accounting records twice, resulting in the accounting record cash balance appearing less than the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86State Agencies Bulletin No. 953
To inform agencies of changes to the General Comments page
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/953-changes-general-comments-page-payservNY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… Conditions list. New York residency is required and only one account per individual is permitted. "The more …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsDiNapoli: Audit Finds Counties Are Not Checking Prices and Scales at Retailers
… did not adopt price accuracy testing procedures – only Greene had a local law for price accuracy testing. Five …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-audit-finds-counties-are-not-checking-prices-and-scales-retailersMonitoring of Prevailing Wage Compliance on Construction Contracts
… Purpose To determine whether the Dormitory Authority of the State of New York (Authority) monitors the contractors and … is to finance and construct buildings for a variety of public and not-forprofit entities, including universities, … To determine whether the Dormitory Authority of the State of New York Authority monitors the contractors …
https://www.osc.ny.gov/state-agencies/audits/2017/04/04/monitoring-prevailing-wage-compliance-construction-contractsCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… known as the AFR. The board of fire commissioners is responsible for overseeing the general management and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Wyandanch Union Free School District – Budget Review (B25-7-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 … by Chapter 56 of the Laws of 2020, authorizes the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Opinion 90-25
… 343 NYS2d 346; Piro v Bowen , 76 AD2d 392, 430 NYS2d 847, app den 52 NY2d 702, 437 NYS2d 1025; 1989 Opn St Comp No. … of article VIII, §1 (see Gaynor v Port Chester , 174 App Div 122, 160 NYS 978). Whether an improperly authorized …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Organic Farms: Growing in New York, October 2016
Consumer interest in organic products has grown in recent years, as reflected by rising sales nationwide.
https://www.osc.ny.gov/files/reports/special-topics/pdf/environmental-organic-farms-2016.pdfCost-Effective Investments in Children at Risk, February 2011
Programs focused on children at risk of becoming delinquent have demonstrated effectiveness in preventing them from entering the juvenile justice system.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-investments-2011.pdfA Portrait of Immigrants in New York, November 2016
The United States and New York State in particular have consistently experienced an influx of people coming from other countries.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-immigrants-2016.pdf