Search
Opinion 99-15
Whether a village may provide a real property tax reduction to certain village residents who are not serviced by the village water or sewer system
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 92-43
Whether General Municipal Law 104b authorizes a town board to require in its procurement policies and procedures adopted pursuant to that statute that all purchases or leases in excess of $50000 by the highway superintendent be approved by the town board
https://www.osc.ny.gov/legal-opinions/opinion-92-43State Agencies Bulletin No. 2254
… 2024 which implemented the 2023-2026 Agreement between the State of New York and the Police Benevolent Association of … needed for non-COVID-19 related overtime or recall such as Out of Title Overtime (Earnings Code OTT), Earnings Code ARO … These monies are taxable income subject to all employment taxes and income taxes, will be included in the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2254-april-2023-and-april-2024-agency-police-services-unit-apsu-retroactiveSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-special-district-2013-steuben-co-soil-water.pdfSyracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2013-syracusecharter.pdfEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up) (2021-F-15)
To determine the extent of implementation of the eight recommendations included in our initial audit report, Efforts to Collect Tolls and Fees Using Images and Law Firms (Report 2017-S-70).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f15.pdfOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (2019-S-64)
The objectives of this audit were to determine if the Department of Health is ensuring that the registration, licensing, and inspection of radioactive materials facilities and radiation equipment facilities are completed as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s64.pdfAccounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/bulletin-gasb-68-reporting-pensions.pdfSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (2016-S-64) 90-Day Response
To determine whether the Triborough Bridge and Tunnel Authority has taken action to collect unpaid tolls and fees, whether it has fully implemented the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s64-response.pdfReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2001 and 2000
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2001 and 2000
https://www.osc.ny.gov/files/local-government/data/pdf/2001orptbook.pdfNew York City School-Based Health Centers: Security and Controls Over Medications and Related Supplies (2013-S-34)
To determine whether New York City School-Based Health Center (SBHC or Center) facilities have implemented proper controls over their medications and related
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s34.pdfAccounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb-68-reporting-for-pensions-0320.pdfDiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… of New York City Sales Tax Asset Receivable Corporation (NYC STARC) bonds with state-supported debt, this would omit … billion in new money debt issuances from the state’s debt cap during the two years. While the factors that drove the …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetNew York City Tourism Industry Hit Hard by Pandemic, Visitor Spending Drops by 73%
… tourism jobs), retail (19.3 percent) and transportation (16.1 percent). The top three subsectors (hotels, restaurants … 20.9 percent in 2020. Transportation employment represents 16.1 percent of total tourism jobs and nearly 5 percent of … decline by 96 percent from January 2020 to its trough in April 2020, according to the city’s Taxi and Limousine …
https://www.osc.ny.gov/press/releases/2021/04/new-york-city-tourism-industry-hit-hard-pandemic-visitor-spending-drops-73State Agencies Bulletin No. 834
… academic year Teachers not returning in the fall of 2008 Change in Pay Basis Codes Transfers between agencies Work … 21P who are Hired, Rehired, Concurrently Hired, or have a position change effective the first date of the agency’s … teacher is in the same position, complete a Position Data form requesting a change in Pay Basis Code effective 9/1/08. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/834-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1337
… academic year Teachers not returning in the Fall of 2014 Change in pay Basis Codes Transfers between agencies Work … 21P who are Hired, Rehired, Concurrently Hired or have a position change effective the first date of the agency’s … teacher is in the same position, complete a Position Data form requesting a change in Pay Basis Code effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1337-restoration-contract-pay-and-additional-pay-21p-institution-teachersXIX.2.C.1 Statewide Standard Activities – XIX. Project Costing (PCIP)
… and should not be used by other agencies. OTHER, PRIVT ON_JOB_TRAINING Training This activity is intended to be used where the activity is training employees while on-the-job. CONST, PRIVT OTHER DOT Other This activity is … be used where the activity is training employees while not on the job. MODAL, PRIVT TRANS_SYST_MGMT DOT Transportation …
https://www.osc.ny.gov/state-agencies/chapter-xix/xix2c1-statewide-standard-activitiesSecurity Self-Assessment: Questions – Information Technology Governance
… noting the categories and types of information in each: 3d Is a detailed, up-to-date inventory of data maintained? …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questionsDiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… of DiNapoli’s initiative to focus on educational issues in his new term. Upcoming audits will look at safety planning at … they will act to address them. SED was awarded a five-year School Emergency Management Grant from the U.S. …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningCounty of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
County of Franklin Solid Waste Management Authority Solid Waste and Recycling Charges and Host Community Fees 2016M418
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-and