Search
Opinion 94-9
… apparent intent (McKinney's Statutes, §98[b]; Matter of Luis R., 98 Misc 2d 994, 414 NYS2d 997; Sacharoff v Murphy, …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… Purpose To determine whether Linden Plaza was procuring goods, supplies, and services at … with approximately 47,000 total units (apartments). Linden Plaza, a Mitchell-Lama rental development in Brooklyn, is owned by Linden Plaza Housing Company, Inc. and managed by RY …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentState Agencies Bulletin No. 2393
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2025 SSU Uniform Cleaning and Maintenance … The purpose of this bulletin is to provide agency instructions for processing the 2025 SSU Uniform Cleaning and Maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2393-2025-uniform-cleaning-and-maintenance-allowance-eligible-employeesTown of Bainbridge – Justice Court Operations (2021M-51)
Determine whether the Town of Bainbridge Town Justices ensured money due to the Court was accurately collected recorded and reported and deposited in a timely manner
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… internal controls over selected financial operations for the period January 1, 2012 through November 30, 2013. … an elected five-member Town Board. Budgeted appropriations for the 2013 fiscal year were approximately $1.9 million. Key Findings The Clerk did not issue receipts for any collections nor did she maintain a cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Local Sales Tax Collections Up 19% in 2021
… by New York State Comptroller Thomas P. DiNapoli. This was the highest annual increase on record after a historic low in … in 2021 as the economy rebounded from the pandemic, some of that growth is attributed to inflation, which was the highest it has been in over thirty years. If inflation remains high, …
https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-2021CUNY Bulletin No. CU-793
… Purpose: The purpose of this bulletin is to provide agencies with instructions for processing the new Recurring Increment Payment. Affected … The purpose of this bulletin is to provide agencies with instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-793-implementation-city-university-new-york-cuny-5-year-and-10York College – Time and Attendance Practices for Public Safety Staff
… Purpose To determine whether York College had adequate controls over the time and attendance of Public Safety employees to provide reasonable assurance that they worked the hours … To determine whether York College had adequate controls over …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/york-college-time-and-attendance-practices-public-safety-staffOversight of Homeless Shelters (Follow-Up)
… shelters. Of the 57 counties outside of New York City, 25 do not have a designated shelter facility. OTDA is …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followUnited HealthCare – Overpayments for Services Provided by Dr. John Gomes
… Purpose To determine whether the practice of Dr. John Gomes routinely waived Empire Plan members’ … City, an obstetrics and gynecology practice operated by Dr. John Gomes, located on Franklin Avenue in Garden City, New York. With respect to the Empire Plan, Dr. Gomes’ practice is a non-participating provider. During …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-dr-john-gomesDivision of Housing and Community Renewal Bulletin No. DH-139
… Purpose: The purpose of this bulletin is to inform the Division of … and Community Renewal of OSC’s automatic processing of the April 2025 increases to Location Pay and to provide … The purpose of this bulletin is to inform the Division of Housing and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-139-april-2025-increases-location-pay-eligible-employeesHiring Members with the Enhanced Report – Enhanced Reporting
… or Retirees When hiring employees, it is important to ask the employee whether they are an existing member or retiree … State. If they are a NYSLRS member or retiree, you should ask them to provide their NYSLRS ID, if available. You would …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-reportSouth Country Central School District – Enhanced Budget Review (B26-7-4)
… Purpose of Budget Review The objective of the review was to provide an independent evaluation of the adopted budgets … fund budgets. Key Findings The District is on track to incur a 2025-26 fiscal year budget deficit of approximately $8.7 million due to inaccurate estimates in the Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/south-country-central-school-district-enhanced-budget-review-b26-7-4Leading the Way on Climate Investment
… Climate change poses risks to the economy, financial markets, and the Fund’s investments. Managing these risks is integral to protecting the Fund’s investments, and capitalizing on the opportunities … Climate change poses significant risks to the Common Retirement Funds investments the economy and a …
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investmentVendor File Advisory No. 7
… to Supplier registration and forms and Supplier Self-Serve Portal coinciding with the 2017 SFS Updates Reference : Guide … These changes include updates to the Vendor Self-Service Portal, vendor registration process, and vendor forms. Vendor Self-Service Portal - Winter Update Vendors will be able to enroll …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/7-supplier-updatesState Agencies Bulletin No. 969
To provide agencies with instructions for processing the second installment of the Voluntary Severance Program payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/969-executive-voluntary-severance-program-payments-second-installmentManagement and Control of Overtime Costs (Follow-Up)
… Purpose To determine the extent of implementation of the three … could compromise the quality of the care they provide due to fatigue. The objective of our follow-up was to assess the extent of implementation, as of November 19, … To determine the extent of implementation of the three …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-followTown of Goshen – Police Payroll (2014M-244)
… 13,700. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2014 were … Police Department members did not always sign the daily member attendance record and not all overtime was properly … Ensure that all Department employees complete the member attendance record and work the required hours, and …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244City of North Tonawanda - Financial Condition (2020M-90)
… report - pdf ] Audit Objective Determine whether the Mayor and City Council adopted realistic budgets that were … to maintain the City’s fiscal stability. Key Findings The Mayor and Council did not adopt structurally balanced … policy, multiyear financial plan or capital plan. The Mayor’s and City Council’s budgeting practices and poor …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Opinion 89-31
… bear on the issues discussed in the opinion. ELECTIONS -- Recall Election (authority of city voters to petition) REFERENDUM-- Recall Election (authority of city voters to petition) CHARTERS -- City Charters (right to hold recall election) LOCAL LAWS -- Recall Election (authority of …
https://www.osc.ny.gov/legal-opinions/opinion-89-31