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Opinion 2010-1
… there is a need for additional facilities in the immediate neighborhood (Village Law § 7-730 [4] [c]; see Bayswater , …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Human Resource Practices (Follow-Up)
… included in our initial audit report, Human Resource Practices (Report 2018-S-57 ). About the Program A … According to Upstate officials, each year, Upstate’s Human Resource Department (HR) receives over 30,000 employment … applied policies and procedures related to select human resource functions. Our audit covered the period from January …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followUpstate New York Company Delivers $450,000 Investment Gain To The State Pension Fund
… Thomas P. DiNapoli announced today. ClearMomentum is one of hundreds of companies across the state that the Fund invests in through … million to the Fund. "ClearMomentum is part of a growing list of highly successful investments made by the Fund in New …
https://www.osc.ny.gov/press/releases/2015/02/upstate-new-york-company-delivers-450000-investment-gain-state-pension-fundSafety of Seized Dogs (Follow-Up)
… Objective To determine the extent of implementation of the three … the Department of Agriculture and Markets (Department) to set standards for the humane care of seized dogs and … be seized if it: is unlicensed; poses an immediate threat to the public safety; does not have an official …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followOversight of Adult Protective Services Programs (Follow-Up)
… Objective To determine the extent of implementation of the three … because of a mental or physical impairment, are unable to meet their essential needs (e.g., food, shelter, clothing, … harm; and have no one available who is willing and able to assist them responsibly. Services provided range from …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-followStart a Business and Get Licenses
… Forming a Business in New York State To form a business in New York State or to register an out-of-state business, visit the New York … To form a business in New York State or to register an outofstate business visit the New York State …
https://www.osc.ny.gov/state-vendors/resources/start-business-and-get-licensesTown of Webb - Financial Oversight and Ambulance Services (2018M-161)
… 2017, unrestricted fund balances increased by nearly 100 to 200 percent. The Board has not adequately segregated cash … The Board allowed a third-party ambulance company to retain and use all fees collected for ambulance services, … factors. Ensure compensating controls are implemented to address the lack of segregation of duties within the …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Town of East Hampton - Budget Review (B19-7-10)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10XIII.11 Submitting Travel and Expense Reimbursement Requests for Inactive Employees – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to agencies on … should be removed no later than the employee’s last day of employment. For any questions relating to the lock or removal of access, please email the SFS helpdesk . Once access is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employeesUnified Court System Bulletin No. UCS-341
… 4/1/2019 New 4/1/2024 Court of Appeals Chief Judge $240,800 $265,600 Associate Judge $233,400 $257,500 Appellate Division Presiding … 25% $47,500 $54,100 Special City Court Judge Holding 2 positions 50% & 25% $142,500 $162,300 Special AJSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-341-april-2024-salary-increase-judges-justices-and-new-york-cityOpinion 2001-11
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Powers and Duties (of … An assistant chief of a fire district fire department who owns more than 5% of the stock of a corporation would not … an assistant chief of a fire district fire department who owns more than 5% of the stock of a corporation would …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Opinion 90-51
… installation costs, are intended to be included within the definition of system costs (see Sponsor's Memorandum in … related costs and all other costs not included within the definition of 'system costs' shall be a municipality … by the system, constitutes a "system cost" within the meaning of County Law, §301(8). Further, although the cost …
https://www.osc.ny.gov/legal-opinions/opinion-90-51New York State Dental Program – Payments for Scaling and Root Planing Procedures (Follow-Up)
… included in our initial report Group Health Incorporated: New York State Dental Program - Payments for … was issued on July 28, 2010, examined whether Group Health Incorporated (GHI) established adequate controls over the … Department of Civil Service contracts with Group Health Incorporated (GHI) to process dental claims on behalf of the …
https://www.osc.ny.gov/state-agencies/audits/2013/11/12/new-york-state-dental-program-payments-scaling-and-root-planing-procedures-followIX.12.K Functional Clearance Patterns – IX. Federal Grants
… holds federal funds in its accounts pending payment to a payee. This includes the time that checks are issued from … holds federal funds in its accounts pending payment to a payee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patternsDiNapoli and Hein Announce Training For Fire Districts and EMS Agencies
… checks and balances,” DiNapoli said. “Prevention is the best way to protect public funds.” “The vast majority of … will be conducted by the Comptroller’s Division of Local Government and School Accountability. To register and RSVP … 845-331-7000 or send an email to [email protected] . What: State Comptroller’s Training on Fire District …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-and-hein-announce-training-fire-districts-and-ems-agenciesControls Over Revocable Consents (Follow-Up)
… for City Fiscal Year (CFY) ended June 30, 2020 and $18.5 million for CFY ended June 30, 2021. We issued our …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followDiNapoli: CDTA Overtime Expenses and Ridership Growing
… (CDTA) reported overtime payments accounted for 20 percent of the authority’s total employee compensation in the 2015 fiscal year, more than twice the proportion of other upstate regional transit agencies, amid steady … service area covers 2,300 square miles with a population of about 770,000. The authority owns 306 vehicles, 50 of …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growingMonitoring of Select Programs (Follow-Up)
… individuals to maximize their ability to age in their community and avoid higher levels of care and/or publicly financed care. Programs are administered … either directly or through contracted providers. NYSOFA’s Community Services Program encompasses a range of specialized …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followSelected Management and Operations Practices (Follow-Up)
… independent public corporation that principally operates on revenue received from the sale of electricity. Chapter 469 … plan was to continue building the direct current (DC) fast charger (DCFC) “backbone” in the State. Specifically, NYPA … intentions and did not review and analyze usage data for charger placement or use outreach efforts to encourage EV …
https://www.osc.ny.gov/state-agencies/audits/2025/10/03/selected-management-and-operations-practices-followOtisco Fire District – Financial Activities (2025M-42)
… to the Board? Audit Period January 1, 2023 – February 4, 2025 Understanding the Program The Board is responsible for … an audit follow-up review. Our follow-up review was limited to interviews with Board members and the Treasurer … to the issues identified in our report. Based on our limited procedures, the District made no progress in …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42