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Opinion 88-45
… credit", it has also advised the county that the program is permissible because it complies with those provisions of … You ask whether, in our opinion, the proposed program is legal. The Local Finance Law is the exclusive law governing the manner in which …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 98-11
… on a Saturday, Sunday or holiday, the penalty-free period is automatically extended to the next business day and a real … meeting the requirements of Real Property Tax Law, §925, is considered timely. You ask whether a real property tax … the last day for the payment of taxes without penalty is timely, when the last day of the penalty-free period is a …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 94-19
… §2; LOCAL FINANCE LAW, §§21.00(d), 57.00(e), 104.00: There is no requirement for the establishment of a sinking fund … bonds" issued between July 19, 1991 and December 31, 1993 is chargeable against the local government's debt limit. You … (i.e. deep discount bonds on which no periodic interest is payable) issued in 1993 is chargeable to a county's debt …
https://www.osc.ny.gov/legal-opinions/opinion-94-19State Agencies Bulletin No. 2089
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … Tier 5 ERS and Tier 5 TRS members for calendar year 2023 is $22,028.01. Affected Employees Tier 5 members of ERS Plan … Payroll Retirement mailbox. … The purpose of this bulletin is to notify agencies that the pensionable overtime earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2089-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2023Patient Safety Center Activities and Handling of Revenues
… To determine whether the Department of Health (Department) is meeting the goals and objectives of the Patient Safety Center (PSC) and is collecting and utilizing designated revenue for that … including safety goals and best practices. The Department is responsible for monitoring compliance with applicable …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesState Agencies Bulletin No. 2094.1
… displaying only the last 4 digits. OSC has created a new role for audit access to the Request Direct Deposit panel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20941-payserv-direct-deposit-access-changes-national-automated-clearingState Agencies Bulletin No. 2094
… displaying only the last 4 digits. OSC has created a new role for audit access to the Request Direct Deposit panel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2094-payserv-direct-deposit-access-changes-national-automated-clearing-houseAn Economic Snapshot of Staten Island’s North Shore
The North Shore is the vibrant northern area of Staten Island and an important freight and commuting hub. The area is the most populous portion of the borough, housing about 38 percent of all residents.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2025.pdfNew York City Employment Trends - February 2018
New York City is undergoing its largest and longest job expansion since World War II.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2018.pdfThe Asian Community in New York State, February 2016
The Asian community is the fastest growing racial or ethnic group in New York State.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2016.pdfPlanning and Financing New York State's Capital Investments, March 2014
Investment in capital assets is essential to New York’s economy and its quality of life.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-capital-investments-2014.pdfSpecial Quarterly Report of Receipts and Disbursements for State Fiscal Year 2008-09, January 2009
All Funds spending of $88.2 billion is approximately $591 million below projections through December 31.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursements-update-2008-09.pdfInternal Controls
A good internal control system is necessary to assist local officials in meeting all their responsibilities.
XIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… The reporting of depreciation is required for the government-wide financial statements. … Operations REV. 01/05/2021 … The reporting of depreciation is required for the governmentwide financial statements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsXIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… Agency Request It is the agency’s responsibility to request to establish a bank … request to determine if the establishment of the account is consistent with all relevant rules, regulations, and statutes, and to determine if the account is necessary for its operations. To ensure that each new …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsBuffalo Academy of Science Charter School - Procurement (2019M-250)
… Audit Objective Determine whether a competitive process is used to procure goods and services. Key Findings The School’s procurement policy is not comprehensive. The Board did not properly approve 18 … action. … Determine whether a competitive process is used to procure goods and services …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Opinion 88-74
… Veterans Memorial Committee, a not-for-profit corporation, is currently seeking contributions to erect a permanent … lives in the Vietnam War. You ask if, in our opinion, it is legal for municipalities to contribute to the monument … and maintenance of a war memorial building or monument is a public purpose. General Municipal Law, §72 contains …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Auditing Travel/Conference Claims – Travel and Conference Expense Management
… The audit of travel and conference claims is required by law and is an essential internal control for ensuring that travel … form or some indication that travel was properly approved. Is the travel or mileage reimbursement form attached, …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsHealth, Safety, and Accessibility in District 75 Schools
… Objective To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans … playground is part of a public park, which is not locked when school is in session, leaving students vulnerable to …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsOvertime Limits for Tier 5
… calculation of your final average earnings (FAE) , which is used to determine your NYSLRS pension. If you earn more … 2016 $17,910.78 PFRS Members Your overtime limit is 15 percent of your pensionable, non-overtime earnings … in the calculation of your final average earnings which is used to determine your pension is subject to an annual …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-5