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Opinion 2001-11
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … owns more than 5% of the stock of a corporation would not have a prohibited interest in contracts between the fire … fire district if, as assistant chief, he or she does not have any of the powers and duties listed in General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Opinion 96 - 14
… the purchases plus the consideration under other contracts with the college in which the trustee has an interest exceeds … the trustee should not participate in the discussion or vote in connection with the audit of any bills resulting from … Esq., County Attorney County of Fulton 1 Senate bill number S. 3377A, which has been passed by both houses of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Payroll Improvement Project Bulletin No. PIP-018
… Purpose The purpose of this bulletin is to inform agencies of the purpose and functionality of the … are reset at the beginning of each limit period. V Codes do not add to the employees’ gross earnings or taxable gross … on paystubs or in New York State Payroll Online. Agencies do not need to take action for contributions to be tracked or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservCompliance With Special Education Regulations for the Provision of Services
… Objective To determine if the New York City Department of Education (DOE) arranged for eligible students to be placed in special education services and programs … To determine if the New York City Department of Education DOE …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesOpinion 98-13
… opinion. HISTORIC PRESERVATION -- Town Building (use of to display historical material) -- Public Museum … (establishment of public museum); (use of town building to display historical material); (contract with museum … A town may establish a public museum pursuant to Education Law, §255. In general, use of the museum would …
https://www.osc.ny.gov/legal-opinions/opinion-98-13State Agencies Bulletin No. 682
… Questions regarding this bulletin may be directed to the Payroll Audit mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementVendor File Advisory No. 2
… P.O. BOX PO BOX 12 MAIN St., 2ND FLOOR 12 MAIN ST 2ND FL W. OAK AVENUE W OAK AVE 45-A GRAY BOULEVARD 45-A GRAY BLVD JOHN H. SMITH JOHN H …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/2-regarding-consistency-adding-vendor-informationCUNY Bulletin No. CU-120
… Grad Assistants *Indicates new deduction code. OSC Actions Full-time employees (bargaining unit T8) will have dues or … are based on total gross earnings. Employees holding a full-time position and a part-time position will pay the 1.05% for the full-time position and 1.0% for the part-time position. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-120-restructure-psc-union-dues-and-agency-shop-feeKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial condition and selected … transportation, health and welfare services and textbooks to approximately 11,400 resident students attending nonpublic … necessary and reasonable. Ensure that vehicle allowances do not include nondeductible personal commuting expenses …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… 20, 2012. Background The Town of Byron is located in Genesee County and has a population of about 2500. The … the Justices performed all duties including handling of cash receipts. Town officials failed to provide sufficient … Periodically review and reconcile DMV’s pending ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Unified Court System Bulletin No. UCS-335.1
… Attorneys Association of the City of New York SN New York State Court Officers Association SR New York State Supreme Court Officers Association SY New York State Court Clerks Association S9 Civil Service Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3351-april-2024-state-new-york-unified-court-system-ucs-salaryTown of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… Audit The purpose of our audit was to review controls over payroll and fire protection and ambulance contracts for the … has not established adequate policies and procedures over payroll, personnel functions or leave accruals, formally … ambulance service contracts. Key Recommendations Adopt a payroll and personnel policy and written procedures for time …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Copiague Fire District– Mechanic Shop Operations (2021M-93)
… adequately monitored the mechanic shop’s (Shop’s) financial condition and safeguarded District assets. Key … District officials did not adequately monitor the Shop’s financial condition or safeguard District assets, resulting … officials adequately monitored the mechanic shops Shops financial condition and safeguarded District assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Fairview Fire District – Procurement and Claims Audit (2025M-75)
… for accuracy and completeness. We attribute these findings to a general lack of Board oversight, as well as inadequate … as they were gifts. Did not approve reimbursement payments to 27 employees totaling $19,419. Key Recommendations The … Ensure that claims are adequate and complete, itemized, do not include sales tax and are for appropriate District …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/fairview-fire-district-procurement-and-claims-audit-2025m-75DiNapoli: Archer Daniels Midland Co. Agrees to Shareholders' Request For 'No Deforestation' Policy
… practice of destroying forests, and sets the precedent for a new model of agricultural production that protects the … account for nearly 20 percent of global greenhouse gas emissions. Any corporation linked to deforestation and … agreed to publicly report their plans to reduce greenhouse gas emissions in order to meet federal and international …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-archer-daniels-midland-co-agrees-shareholders-request-no-deforestation-policyState Agencies Bulletin No. 2174
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2023 CSEA … Employees in Bargaining Unit 02 on 10/01/2023 are eligible to receive the CSEA ASU Work-Related Clothing Allowance … dated 04/01/2023 through 03/31/2024, the allowance (up to $70.00) is paid by separate check as explained in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2174-2023-csea-work-related-clothing-allowance-asu-employees-representedState Agencies Bulletin No. 2074
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2022 CSEA … Employees in Bargaining Unit 02 on 10/01/2022 are eligible to receive the CSEA ASU Work-Related Clothing Allowance … dated 04/01/2022 through 03/31/2023, the allowance (up to $58.00) is paid by separate check as explained in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2074-2022-csea-work-related-clothing-allowance-asu-employees-representedComptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances … appropriations. Additionally, district officials did not have proper documentation for establishing and using two of … acceptable-use policy does not address computer users who do not use the district’s computers for instructional …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances … – Financial Condition (Erie County) District officials have reduced unrestricted fund balance to within the … received. However, district officials said that they do not issue a press-numbered triplicate receipt for moneys …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the … (15%) and $196,000 (26%) in the TW general and highway funds, respectively and actual revenues exceeded estimated …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits