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State Agencies Bulletin No. 2290
… payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2290-2024-csea-work-related-clothing-allowance-and-2024-uniform-maintenanceDiNapoli Op-Ed in City & State: NY ABLE Celebrates Seven Year Anniversary
… it even more accessible. For example, in 2019, legislation I proposed increased the amount of savings individuals could … requirement, so people who qualify for the program can live in any state and retain their account even if they … New York to sponsor their Athlete of the Month Program, where we highlight the achievements and character of a …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-op-ed-city-state-ny-able-celebrates-seven-year-anniversaryOversight of Hazardous Materials and Waste
… In 2015-16, SUNY served nearly 1.3 million students, with approximately 91,000 faculty and staff. Campuses are … best practices and compliance issues, including compliance with SUNY’s own requirements as well as local, State, and … the environment, either by itself or through interaction with other factors. The EPA and the New York State Department …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… for distributing FFI tax proceeds in accordance with New York Insurance Law Sections 9104 and 9105 (Insurance … and benefits of the membership. Furthermore, in accordance with relevant case law, in the case of a multi-company fire … helps ensure FFI funds are distributed in accordance with the statute, relevant case law, and are accounted for …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… As of December 31, 2023, the Town had six bank accounts with combined cash balances totaling $784,762. The Town’s … accurate and up-to-date records and provide the Board with monthly financial reports with reconciled cash balances so the Board can properly and …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… to establish accountability and provide district officials with the information needed to develop additional controls … inventory list of capital assets contained 9,815 assets with an acquired value of $181,700,280. Audit Summary … of Business and Operations (Assistant Superintendent), with the assistance of the District’s Business Manager …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Pearl River Union Free School District – Competitive Procurement (2015M-363)
… Rockland County. The District, which operates five schools with approximately 2,500 students, is governed by an elected … were not in place to monitor and enforce compliance with the District’s procurement policy. District officials did not follow or enforce compliance with the District’s procurement policy when purchases were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Tonawanda City School District - Procurement (2023M-108)
… goods and services. As a result, they did not comply with District policies or New York State General Municipal … Did not obtain quotes or request proposals in accordance with District policies for 23 purchases totaling $102,378. Key Recommendations Ensure purchases comply with the District’s procurement policy and GML Section 103. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Town of Homer – Conflict of Interest (2022M-148)
… Key Findings One Board member is the president and owner of a welding company which provided repair work to the … totaling $8,571, during our audit period. As president and owner of the welding company, the Board member had a …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… tax exemptions. Key Findings We reviewed properties with 108 agricultural, non-profit and not-for-profit, senior … exemptions. Did not report the transfer of property with exemptions to the County as required. The Board: Did not … eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… tax exemptions. Key Findings We reviewed properties with 85 agricultural, nonprofit, senior citizen, veteran and … granted exemptions. Report the transfer of four properties with agricultural exemptions to the County and did not … eligibility requirements. Report the transfer of property with agricultural exemptions to the County and ensure …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Town of North Salem - Agricultural Exemptions (2018M-194)
… four woodland exemptions for rented agricultural parcels with $40,028 in assessed value that did not meet the woodland … requirement. Granted three agricultural exemptions with assessed values of $543,390. Two of these exemptions … submit an initial or renewal application, when required, with proper supporting documentation and meet eligibility …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Poughkeepsie City School District - Budgeting (2018M-226)
… million and $4 million. Key Recommendations Adopt budgets with reasonable revenue and appropriation estimates based on historical or other known trends. Ensure that transfers with approvals are made to avoid overexpended line items. … Reduce the amount of unrestricted fund balance to comply with the statutory limit. Surplus funds can be used as a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Town of Clayton - Justice Court Time and Attendance (2017M-286)
… on her Town of Clayton (Town) time sheets that coincided with hours worked at other municipalities. Key Findings … on her Town time sheets totaling $5,559 that coincided with hours worked at other municipalities. The Clerk did not … for 123 hours not worked. Key Recommendations Consult with legal counsel and take appropriate action to recover any …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
… the Superintendent and Business Administrator positions with other districts. We estimated that officials attained … the previous three years. The Board shared sports programs with other districts to ensure their students had varied … in-house. Formalize any shared services agreements with the other districts to ensure all parties understand the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureHerricks Union Free School District – Overtime (2019M-127)
… these employees, primarily for non-emergencies. However, with appropriate scheduling some of these overtime payments … than 40 percent of these absences were preapproved and with appropriate scheduling these overtime payments could … or reduced. Key Recommendations Adopt payroll policy with clear guidelines and procedures for overtime work, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… 21 components at the City Court, such as interior signs with raised lettering and Braille and service counters with a portion at an accessible height. Four components at the Police Department, such as access ramps with level landings and extended railings. Recommendation …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40State Agencies Bulletin No. 2371
… for actual hours worked or while on leave at full pay with charge to accruals. The Correctional Institution … (Administration Cycle). Payments may be made beginning with the Administration Pay Period 14 Lag checks dated … Differential, employees must: Be employed at DOCCS (10xxx) with an official work station in a DOCCS correctional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2371-new-correctional-institution-differential-eligible-employees-departmentOpinion 92-25
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties … to determine whether the commissioner's presence in any particular vehicle would hamper firefighting efforts. … of the duties of the chief or assistant chief within the meaning and intent of sections 176(11) and 176-a. Further, …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… representatives are required to conduct yearly on-site assessments of the development’s physical condition as well as fiscal reviews (site and office visits) and to provide the results – …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchell