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Opinion 89-30

… or statutory amendments that bear on the issues discussed in the opinion. PERSONAL PROPERTY -- Gasoline (authority to … organization under contract) GENERAL MUNICIPAL LAW, §95-a: As consideration under a contract with a private … under a town contract to the private organization for use in the private organization's bus. You ask whether a town may …

https://www.osc.ny.gov/legal-opinions/opinion-89-30

State Agencies Bulletin No. 2238

… agencies that position pools and/or chartfield strings in PayServ may require updates for lapsing. Affected … dated July 11, 2024 OSC Actions: OSC has provided a spreadsheet of all current position pools that are affected … See attachment: June 28, 2024 Lapsing Chartfield Strings in PayServ Agency Actions: Agencies will have to ensure that …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2238-updating-payserv-chartfield-strings-june-lapsing-events

Hazard Mitigation and Coordination (Follow-Up)

… of implementation of the six recommendations included in our initial audit report, Hazard Mitigation and … one of the most damaging hurricanes ever to make landfall in the United States. Over the course of 48 hours, Hurricane … Mitigation Plan (HMP) identifies the hazards that pose a risk to the City as well as actions agencies are taking to …

https://www.osc.ny.gov/state-agencies/audits/2024/05/08/hazard-mitigation-and-coordination-follow

Street and Sidewalk Cleanliness (Follow-Up)

… Objective To assess the extent of implementation of the eight … York City (NYC) Department of Sanitation (DSNY) has access to several data sources to monitor the cleanliness of NYC’s …

https://www.osc.ny.gov/state-agencies/audits/2022/10/25/street-and-sidewalk-cleanliness-follow

Heat and Hot Water Complaints (Follow-Up)

… Objective To determine the extent of implementation of the eight … and development agency. As a part of its mission to promote quality and affordability of housing, HPD works to …

https://www.osc.ny.gov/state-agencies/audits/2022/07/13/heat-and-hot-water-complaints-follow

Wappingers Central School District – Professional Services (2022M-88)

… competition for the procurement of professional services in accordance with the procurement policy. Key Findings … Last sought competition for the architect and attorney in 2012 and 2015, respectively. Key Recommendations Ensure professional services are procured in a competitive manner in accordance with District policy. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88

Oversight of Transportation Services and Expenses (Follow-Up)

… Objective To determine the extent of implementation of the seven … Many of DOCCS’s employees operate its vehicles in its day-to-day operations. Of the 44 facilities, 32 manage the …

https://www.osc.ny.gov/state-agencies/audits/2024/07/31/oversight-transportation-services-and-expenses-follow

DiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan

… 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 the Direct Plan’s management fees means that more money will be available to help parents plan ahead for college. As the price of …

https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-plan

Town of Gardiner – Town Clerk/Tax Collector (2024M-78)

… remitted and reported collections accurately and in a timely manner. Key Findings The Clerk generally recorded … did not deposit and remit clerk fees and tax collections in a timely manner. In addition, the Town Board (Board) did …

https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78

Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)

… identified, reported and implemented needed remediation to reduce lead exposure in potable water outlets. Key … properly identify, report or implement needed remediation to reduce lead exposure in potable water outlets as required … that detailed which outlets were exempt from sampling and how they would be secured, and what remedial actions were …

https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024m

Advisory Council for the Retirement System

… The Advisory Council for the Retirement System, appointed by the Comptroller pursuant to … to the administration and management of the Common Retirement Fund and the Retirement System. At the annual …

https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-system

IX.1 Accounting for Federal Grants – IX. Federal Grants

… Overview The purpose of this chapter is to explain terminology, policies, and procedures used in … follow: Provide guidance and establish policies relating to special accounting and reporting procedures for federally-financed domestic assistance programs; Apply to all state departments and agencies receiving federal grant …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overview

Transaction Number Requirement

… July 15, 2024, State public authorities will be required to provide a Transaction Number for each procurement … Information System (PARIS) screen and in the bulk load to capture Transaction Number. Completing the information … required. See examples below. To remind users about this change, the PARIS screen will show a message on the …

https://www.osc.ny.gov/public-authorities/transaction-number-requirement

Language Access Services (Follow-Up)

… of implementation of the five recommendations included in our initial audit report, Language Access Services (Report … and operates 31 public-facing offices (State DMVs). In the remaining counties, there are 100 public-facing office … limited circumstances, they must complete a written waiver form. The objective of our initial audit, issued October 26, …

https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-follow

State Agencies Bulletin No. 2346

… agencies that position pools and/or chartfield strings in PayServ may require updates for lapsing. Affected … dated July 10, 2025 OSC Actions: OSC has provided a spreadsheet of all current position pools that are affected … See attachment: June 30, 2025 Lapsing Chartfield Strings in PayServ Agency Actions: Agencies will have to ensure that …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2346-updating-payserv-chartfield-strings-june-lapsing-events

XII.4.E Electronic Invoicing – XII. Expenditures

… System (SFS) provides online agencies with the ability to receive electronic invoices (e-invoices) from vendors. The … classification that identifies them as “open for ordering” to submit electronic invoices. Agencies should refer to … submitted a proper invoice The proper Invoice Received Date was assigned to the voucher in eSettlements This invoice …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicing

Common Reporting Errors: From AUD to AFR

In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and

https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdf

Information for Town Officials

A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.

https://www.osc.ny.gov/files/local-government/publications/2020/pdf/information-for-town-officials.pdf