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Opinion 92-19
… PLANNING -- Subdivisions (authority of town to regulate traffic on private roads in residential subdivision) PARKING AND TRAFFIC REGULATIONS -- Private Roads (authority of town to regulate traffic in residential subdivision) STREETS AND HIGHWAYS -- … 400000 according to the 1990 federal census may regulate traffic in residential subdivisions on private roads open to …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Town of Seneca Falls – Audit Follow Up (2018M-144-F)
… The purpose of our review was to assess the Town of Seneca Falls (Town) progress, as of July 2022, in implementing our … audit follow up town seneca falls …
https://www.osc.ny.gov/local-government/audits/town/2023/01/20/town-seneca-falls-audit-follow-2018m-144-fWaterville Central School District – Criminal History Background Checks (2016M-23)
… determine if District officials performed proper criminal history background checks for the period July 1, 2014 through … Key Finding District officials properly performed criminal history background checks, which helped ensure the safety of … Waterville Central School District Criminal History Background Checks 2016M23 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksSouthern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
… 2014 through May 7, 2015. Background The Southern Cayuga Lake Intermunicipal Water Commission is a joint entity of … Southern Cayuga Lake Intermunicipal Water Commission Financial Operations …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operationsSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Spotted Zebra, a for-profit organization located in Albany, New York, is an SED-approved provider of preschool … programs to 43 children from school districts located in Albany, Columbia, Rensselaer, and Saratoga counties. The … services using reimbursement rates set by SED; the State, in turn, reimburses the counties 59.5 percent of the tuition …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualCity of Troy – Budget Review (B20-5-11)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2021 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11DiNapoli: Village of Waverly Recreation Director Pleads Guilty to Altering and Destroying Village Records
… P. DiNapoli, Tioga County District Attorney Kirk Martin and the New York State Police, today announced that David Shaw, the former parks and recreation director of the Village of Waverly pleaded guilty to official misconduct for destroying and altering Village of Waverly Recreation League records. …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-village-waverly-recreation-director-pleads-guilty-altering-and-destroying-village-recordsLeaves of Absence – Forest Rangers Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half … for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ Compensation You will usually …
https://www.osc.ny.gov/retirement/publications/1864/leaves-absenceBrasher Falls Central School District – Payroll (2016M-57)
… payments for the period July 1, 2014 through November 30, 2015. Background The Brasher Falls Central School … Brasher and portions of the Towns of Stockholm and North Lawrence in St. Lawrence County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/brasher-falls-central-school-district-payroll-2016m-57Operational Advisory No. 26
… Subject : Updating Agency Contact Information Reference : Guide to Financial Operations … (OSC) Office of Operations (OOO) maintains agency contact information for various audit and operational … contacts within two weeks of a change and verifying contact information every six months to ensure it is …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/26-updating-agency-contactsThrough Ages, Inc. – Compliance With the Reimbursable Cost Manual
… that such costs be disallowed. These costs included $350 in personal service costs and $137,027 in other than … $3,144 in overreported depreciation expenses; and $350 in excessive compensation costs. Key Recommendations To …
https://www.osc.ny.gov/state-agencies/audits/2020/06/03/through-ages-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 502
… to receive the Workers’ Compensation Supplemental Pay Benefit effective 7/1/04 and to provide procedures for the payment of the Supplemental Pay Benefit for CSEA and PEF employees. Affected Employees … Payment while on Workers’ Compensation Leave Without Pay, provided the statutory payment received from the SIF is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/502-eligibility-and-processing-instructions-workers-compensationUnified Court System Bulletin No. UCS-305
… below End Date: 03/29/2023 Note: Employees in Department ID 05015 will not be processed by OSC. See Agency Actions – … of any overtime earned on or after the date of the appointment. Therefore, agencies must insert a row on the … Date Last date in eligible position (date prior to appointment) OT Eff Date Same as original OT Eff Date Annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-305-april-2022-unified-court-system-ucs-judicial-longevity-paymentUnified Court System Bulletin No. UCS-297
… below End Date: 03/30/2022 Note: Employees in Department ID 05015 will not be processed by OSC. See Agency Actions – … of any overtime earned on or after the date of the appointment. Therefore, agencies must insert a row on the … Date Last date in eligible position (date prior to appointment) OT Eff Date Same as original OT Eff Date Annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-297-april-2021-unified-court-system-ucs-judicial-longevity-paymentLeaves of Absence – State University Police Plan
… pay. Since service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave under the federal Family and … Tier 1 2 3 5 and 6 members covered by Section 383d Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1823/leaves-absenceUnified Court System Bulletin No. UCS-352
… Purpose: The purpose of this bulletin is to provide agencies with instructions for manual payment of the 2025 Judicial Longevity Payment … The purpose of this bulletin is to provide agencies with instructions for manual payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-352-april-2025-unified-court-system-ucs-judicial-longevity-paymentAvailable Options – Article 14 Benefits
… Article 14 information for PFRS Tier 3 members Covers pension …
https://www.osc.ny.gov/retirement/publications/1644/available-optionsState Comptroller DiNapoli Releases Municipal & School Audits
… by the board. Wayland-Cohocton Central School District – Building Access Accounts and Badges (Steuben County) District officials did not properly manage and monitor building access accounts or badges used to access buildings. … identifying who is responsible for managing and monitoring building access accounts. Although auditors determined that …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Understanding the Audit Process
… The State Comptroller periodically examines the fiscal affairs of New York State and New York City agencies …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processTown of Lockport – Asphalt Millings Inventory (2025M-55)
… gravel-size rock. Millings are generally collected during road paving projects that require a certain depth of the existing road to be milled and removed before the road is paved. Millings may be used for certain projects as a …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55