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Franklin-Treadwell Fire District – Disbursements (2021M-16)
… to ensure disbursements were authorized, supported and for appropriate District purposes. Key Findings Although … controls. The Treasurer processed 55 electronic transfers and 10 cash withdrawals totaling $856,347 without Board … officials, disbursements were authorized, supported and for appropriate District purposes. However, the failure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Collection of Petroleum Business Tax and Motor Fuel Excise Tax
… Objective To determine whether the Department of Taxation and Finance (Department) has systems and practices in place that allow it … To determine whether the Department of Taxation and Finance Department has systems and …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-taxOpinion 91-27
… Co. v Blais , 30 NY2d 48, 330 NYS2d 336; Downey v Motor Vehicle Accident Indem. Corp. , 43 AD2d 168, 350 NYS2d 821). …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Safety of Seized Dogs
… City. The Law mandates that a dog must be seized if it: is unlicensed; is an immediate threat to the public safety; does not have an … identification tag while not on the owner’s premises; or is licensed but not in the control of or on the property of …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsOpinion 93-9
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … was established, without regard to actual membership in the Association. You ask whether the Florida Fire … of financial aid for college attendance can constitute a form of "relief". Further, several courts have recognized, in …
https://www.osc.ny.gov/legal-opinions/opinion-93-9State Agencies Bulletin No. 1398
… Command Py Bargaining Units 61 & 91 IFE – Inconvenience Full Evenings Bargaining Unit 01 IFN – Inconvenience Full Nights Bargaining Unit 01 LMH – Location Mid-Hudson … calculated automatically. Since the value of Inconvenience Full Evenings (Earnings Code IFE) and Inconvenience Full …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1398-april-2015-security-salary-increases-and-additional-pay-increasesCUNY Bulletin No. CU-307
… and automatic processing and to provide agencies with the procedures for reporting certain salary increases. … all raise rows effective 9/19/07 will be inserted with the Action/Reason code of PAY/SAC . All subsequent rows … all raise rows effective 9/19/07 will be inserted with the Action/Reason code of PAY/CRT . All subsequent rows …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-307-salary-increases-employees-represented-professional-staffCity of Little Falls – Budget Review (B25-3-9)
… [read complete report – pdf] Purpose of Budget Review The purpose of our review was to complete an independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 … debt can include the remaining principal amount of any budget notes, deficiency notes and/or revenue anticipation …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9Opinion 96-9
… to a collective bargaining agreement must be calculated as part of the "base salary" of those officers pursuant to … to the chief. Section 207-m provides, in pertinent part, that: whenever the base salary of the permanent … cash compensation to be paid periodically, it would be part of the base salary and the chief would be entitled to a …
https://www.osc.ny.gov/legal-opinions/opinion-96-9DiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements
… the agency responsible for making sure they get recycled has little knowledge of whether it’s actually … nickel and silver, and lithium-ion, all of which can pose a threat to the environment and human health and safety if … are being recycled in New York as the law requires or how much is being recycled. The agency also does little with …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirementsOpinion 92-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (for concerts held on county fairgrounds) LICENSING AND REGULATORY POWERS -- … may not impose a licensing fee for concerts to be held on county fairgrounds during the running of the fair, even if …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Tuition Assistance Program – DeVry College
… Purpose To determine whether DeVry College of New York complied with the Education Law and the Commissioner … at more than 90 campuses throughout the United States. In New York, DeVry University operates as DeVry College of New York (DeVry) offering several programs leading to an …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeSelected Aspects of Discretionary Spending
… dollar thresholds, supporting documentation, and formal approvals that are necessary to be accountable for such … thresholds, necessary justifications, and required formal approvals and supporting documentation. The absence of such … for necessary justifications, dollar thresholds, formal approvals, and supporting documentation. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Henderson Fire District – Financial Activities (2025M-67)
… and reports? Audit Period January 1, 2023 – February 27, 2025 We extended the audit period to review the District’s … 20, 2025, the outstanding AFRs were between 171 and 1,998 days late. The Board did not ensure that an annual audit of … of New York State Town Law, a written corrective action plan (CAP) that addresses the findings and recommendations in …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67CUNY Bulletin No. CU-693
… Employees CUNY employees in the title of Maintenance Worker are affected. Background The rate increases are … increases for employees in the title of Maintenance Worker. This determination covers the period December 17, … Spending 580 CUNY Medicare Deficiency Flat Rate 581 CUNY Social Security Deficiency Flat Rate 582 CUNY SS/Med …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-693-cuny-retroactive-rate-increases-maintenance-workersUnified Court System Bulletin No. UCS-320
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023 UCS Salary Increases and Overtime Meal … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2023 UCS Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-320-april-2023-state-new-york-unified-court-system-ucs-salaryDiNapoli Statement In Response to Misconduct of Former Pension Fund Employee
… "The New York State Common Retirement Fund has absolutely no tolerance for self-dealing, and we are outraged … The New York State Common Retirement Fund has absolutely no tolerance for selfdealing and we are outraged …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-statement-response-misconduct-former-pension-fund-employeePension Payment Options
… for retirement , it’s important to understand the pension payment options available to you, so you can make an informed … Or you can choose to receive a reduced monthly pension payment to provide for a possible payment to a beneficiary upon your death. If you are divorced …
https://www.osc.ny.gov/retirement/members/pension-payment-optionsComptroller DiNapoli Releases School Audits
… electronic transfers. As a result, the treasurer and a payroll clerk processed electronic transfers without adequate …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0Niagara County – County Bridge Maintenance (S9-13-2)
… from 2002 through 2011, the County had an average of 13 flags. We examined all 65 flags issued during our scope period from 2007 to 2011 to … responses and/or actions on behalf of the County. Of these flags, 11 lacked sufficient documentation to determine the …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2