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Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)
The purpose of our budget review was to provide an independent evaluation of the Village’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/adequacy-2021-budgets-village-camillus-s9-21-5.pdfAdequacy of 2021 Budgets - City of Norwich (S9-21-16)
The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/adequacy-2021-budgets-city-norwich-s9-21-16.pdfAdequacy of 2021 Budgets - Village of Ossining (S9-21-17)
The purpose of our budget review was to provide an independent evaluation of the Village’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/adequacy-2021-budgets-village-ossining-s9-21-17.pdfAdequacy of 2021 Budgets - Town of Herkimer (S9-21-4)
The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/adequacy-2021-budgets-town-herkimer-s9-21-4.pdfOversight of Persons Convicted of Driving While Intoxicated (2014-N-4)
To determine whether the New York City Department of Probation provided proper oversight of persons convicted of Driving While Intoxicated.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/SGA-2014-14n4.pdfSelected Aspects of Subway Station Safety
… determine if the Metropolitan Transportation Authority’s New York City Transit - Division of Station Environment and … are operational and accessible to all. Background New York City Transit (Transit) is responsible for providing …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyCost-of-Living Adjustment – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… under Article 14B Sections 551 552 553 CostofLiving Adjustment …
https://www.osc.ny.gov/retirement/publications/1841/cost-living-adjustmentCost-of-Living Adjustment – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 1 2 members under Article 14B Sections 551 552 553 CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1840/cost-living-adjustmentAgency Report of Taxable Value of Personal Use of an Employer-Provided Vehicle - AC 3173- Fillable
Agency Report of Taxable Value of Personal Use of an Employer-Provided Vehicle - AC 3173- Fillable
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/ac3173-f.pdfProjected Invoice
… from the last fiscal year by the Projection Factor. Plan Rate & Option Plan Rates , often referred to as employer … for their unused, unpaid sick leave at retirement. Regular Pension Contribution The Regular Pension Contribution refers … Invoice Amount - Pre-Payment Amount = Interest Savings Example: $90,616,790 - $89,969,817 = $646,973 …
https://www.osc.ny.gov/retirement/employers/projected-invoiceComptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Halcottsville Fire Department … officials’ review. Child Protective Services (2013-MS-5) None of the eight counties audited use available … to reduce recurrence rates of child abuse and neglect. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1Opinion 91-2
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of interest) NEW YORK CONSTITUTION, ARTICLE X, §5; GENERAL MUNICIPAL LAW, §§800(3), 801; RACING, PARI-MUTUEL WAGERING … an audit of OTB is very broad. Article 18 of the General Municipal Law prohibits certain interests in contracts of a …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 91-35
… is not a member of a negotiating unit. September 16, 1991 Stephen W. Kretz, Esq., Village Attorney Village of …
https://www.osc.ny.gov/legal-opinions/opinion-91-35DiNapoli Statement on Legislation Restoring Contract Review Authority
… contract review is an essential and important deterrent to waste, fraud and abuse. I applaud the Legislature for … money is also a deterrent to those who might try to game the system. “I want to thank State Senator Elijah … for many years to get this oversight restored. This is a win for good government and taxpayers. “I urge Governor …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityOpinion 89-25
… reserve fund) SEWERS AND SEWER SYSTEMS -- Contracts (for use of excess capacity of sewage treatment plant) -- … of financing expansion of village sewage treatment plant for use by town sewer districts) VILLAGES -- Powers and … of financing expansion of village sewage treatment plant for use by town sewer districts); (authority to sell excess …
https://www.osc.ny.gov/legal-opinions/opinion-89-25State Agencies Bulletin No. 2320
… State, Inc. (University Police, Encon Police, Park Police, and Forest Rangers) in Bargaining Unit 31. Affected … York State Inc University Police Encon Police Park Police and Forest Rangers in Bargaining Unit 31 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2320-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseXIV.14.I Treatment of Infrastructure Assets – XIV. Special Procedures
… Infrastructure consists of roads, bridges, curbs and gutters, streets, sidewalks, … assets that are immovable and of value only to the State. Roads and bridges maintained by the Department of … method, the State will not report depreciation expense for roads and bridges but will capitalize all costs that add to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14i-treatment-infrastructure-assetsState Agencies Bulletin No. 1202
To explain changes made in PayServ prior to the SSN Decoupling conversion
https://www.osc.ny.gov/state-agencies/state-agencies/1202-changes-w-2-reprint-page-payservTown of Villenova – Purchasing (2014M-52)
… 24, 2014. Background The Town of Villenova is located in Chautauqua County and is governed by a five member elected …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Opinion 92-19
… regulations. Section 1660 is a general enabling statute for towns, and details numerous traffic regulating actions a … street until such time as it has been formally offered for cession to the public and formally accepted as a public … or alternatively until it has been condemned by the town for use as a public street". Town Law, §278(1) provides that …
https://www.osc.ny.gov/legal-opinions/opinion-92-19