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Opinion 89-31
… LAWS -- Recall Election (authority of city to provide for) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), (c)(1), 37: A city may not provide for recall elections of elected officials in the absence of … or general State statute which provides authority for recall of elected city officials by petition and direct …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Artificial Intelligence Governance
To assess New York Citys progress in establishing an appropriate governance structure over the development and use of artificial intelligence AI tools and systems
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceReporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… School districts and Boards of Cooperative Educational Services (BOCES) are required by … requires certain information to be filed with the Office of the Attorney General, the Office of the State Comptroller and the State Education Department. …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053Comptroller DiNapoli Releases Municipal Audits
… elections and did not properly document relevant payroll information. The district also has no policy …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0XI.11.F Contract Monitoring – XI. Procurement and Contract Management
… contractors deliver goods and services in accordance with the contract terms and other requirements. This process … actions that will occur in the event the contractor does not comply with contract terms (e.g., corrective action, … may have verified that a contractor employs a nine-step interview and credential verification process to ensure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringSUNY Bulletin No. SU-207
… Chapter 340 of the Laws of 2013 provides for a $250 increase to basic annual salary in 2014 distributed at the discretion of the campus … are eligible to receive the $250 increase to basic annual salary. Bargaining Unit = 13 Salary Grade = 980 Pay Basis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-207-2014-chancellors-power-suny-performance-incentive-paymentSUNY Bulletin No. SU-220
… Chapter 340 of the Laws of 2013 provides for a $500 increase to basic annual salary in 2015 distributed at the discretion of the campus … are eligible to receive the $500 increase to basic annual salary. Bargaining Unit = 13 Salary Grade = 980 Pay Basis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-220-2015-chancellors-power-suny-performance-incentive-paymentSUNY Bulletin No. SU-201
… Employees designated management or confidential in the State University of New York – BU13 who meet the eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-201-2013-chancellors-power-suny-performance-incentive-paymentCUNY Bulletin No. CU-579
… and automatic processing and to provide agencies with the procedures for reporting certain salary increases. … return from leave. Increases will be applied in accordance with the eligibility criteria set by the CUNY University … salary increases. Group A Exceptions: Annual Salary with Steps with Additional Compensation OSC will provide a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-579-2017-professional-staff-congress-psc-general-salaryBuffalo United Charter School - Financial Management (2018M-197)
… Determine whether the Board ensured School funds are used in the most effective and economical manner. Key Findings The … how they are used. Key Recommendations Negotiate changes in the terms of the management agreement with NHA to gain … and recommendations. Appendix B includes our comments on the School’s response. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… District purposes and audited prior to payment, the Board of Fire Commissioners (Board) did not ensure purchases were … totaling $53,425. The Treasurer performed all aspects of the disbursements process with little oversight or …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Lyndon Fire District – Disbursements (2022M-132)
… to ensure disbursements were authorized, supported and for appropriate District purposes. Key Findings Aside from … exceptions, disbursements were authorized, supported and for appropriate District purposes. However, the Board could … review disbursement activities, there is an increased risk for unauthorized and inappropriate transactions. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132South Otselic Fire District – Financial Activities (2022M-169)
… whether the South Otselic Fire District (District) Board of Fire Commissioners (Board) provided oversight of District financial activities. Key Findings The Board generally provided adequate oversight of District financial activities . However, Board members …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Town of Homer – Conflict of Interest (2022M-148)
… report – pdf] Audit Objective Determine whether any Town of Homer (Town) officials had prohibited interests in Town … Key Findings One Board member is the president and owner of a welding company which provided repair work to the Town, … $8,571, during our audit period. As president and owner of the welding company, the Board member had a prohibited …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Town of Hounsfield - Claims Auditing (2019M-215)
… purposes and properly audited and approved prior to payment. Key Findings The Board did not audit claims … in claims (16 percent) that were either not presented to the Board or improperly paid prior to Board approval. Eleven claims totaling $10,500 lacked …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Town of Mayfield - Town Clerk (2016M-29)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2014 through February 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… by the membership for payment each month. Adopt a code of ethics and ensure officers comply with the disclosure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mTompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… County Industrial Development Agency (TCIDA) Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringLaurens Fire District – Financial Activities (2021M-43)
… whether the Laurens Fire District (District) Board of Fire Commissioners (Board) established adequate controls … The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June 30, 2020, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Chenango Forks Central School District – Nonresident Tuition (2020M-69)
… to the policy. Key Recommendation Clarify the “Admission of Non-Resident Students” policy (Policy) to include all …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69