Search
Opinion 95-18
… cemetery in lieu of the yearly assessment provided for by Village Law, §15-1506. You ask whether a village, in … by villages. Section 15-1502 prescribes the procedure for the sale of burial lots but is silent with respect to the … fees. Further, while there is express authority for a village to impose upon lot owners a yearly …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Hazard Mitigation and Coordination
… York City Emergency Management (NYCEM) adequately monitors and coordinates with New York City agencies for natural hazard mitigation, evacuation, and continuity of operations. The audit covered the period … hit New York City 10 years ago, on October 29, 2012, and in its wake left hundreds of thousands of New Yorkers …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/hazard-mitigation-and-coordinationTown of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)
… internal controls over water billing and collections for the period of January 1, 2012 through August 31, 2013. … of approximately 4,100 residents. Budgeted appropriations for 2013 totaled $2.1 million. Key Findings Water billing and … implement compensating controls. Require Board approval for adjustments to water customer accounts. …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28Haverstraw-Stony Point Central School District – Information Technology (2021M-108)
… - pdf ] Audit Objective Determine whether Haverstraw-Stony Point Central School District (District) officials … controls over user accounts to prevent unauthorized use, access and loss. Key Findings Officials did not … District’s user accounts to protect against unauthorized use, access and loss. Officials did not: Establish written …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyTown of Lewis – Highway Purchases (2014M-103)
… Background The Town of Lewis is located in Lewis County and has a population of approximately 850. It is governed by … all purchases contained adequate supporting documentation, and the Board authorized a claim for prepayment of materials … year. Key Recommendations Ensure that all Town officials and employees involved in purchasing have a copy of the …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Town of Hancock – Transfer Station Operations (2016M-255)
… The Town of Hancock is located in Delaware County and has approximately 3,000 residents. The Town, which is … Town Board, operates a transfer station for Town residents and the Town of Tompkins residents. In 2015, the Town collected revenues of $11,600 and expended $57,100 for transfer station operations. Key …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255State Agencies Bulletin No. 1211
… automatically. Affected Employees Eligible employees in the Lifeguard Unit (BU68) Background Pursuant to a GOER … Allowance Payment is provided to eligible employees in the Lifeguard Unit (BU68). Effective Date(s) Automatic … or leave of Absence with a reason of Military Stipend on the eligibility date of 11/14/12 (Institution) and be either …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1211-2012-uniform-cleaning-and-maintenance-allowance-payment-certainState Agencies Bulletin No. 1741
… Bulletin 1741.1 Purpose To provide agency instructions for new overtime earning code to be used for Time Entry overtime … implements the negotiated 2016–2023 agreement between New York State and NYSCOPBA Security Services Units … factor of .00075 based on a denominator of 2000 hours. The new agreement changes the overtime factor. For overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1741-new-overtime-earnings-code-arbitration-eligible-bu01-and-nonState Agencies Bulletin No. 1477
… 2016). Please refer to SFS for any information regarding when the payroll charges will appear in SFS. For agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1477-new-york-state-payroll-system-payserv-fiscal-year-end-roll-overOversight of Complaint Activity
… and regulations to ensure utility consumer protections are enforced, including applying monetary penalties and other … than just individual consumers. Currently, these issues are directed to individual Department units with little or no documented follow-up to ensure broader issues are addressed. The Commission generally does not fine …
https://www.osc.ny.gov/state-agencies/audits/2017/02/01/oversight-complaint-activityOpinion 88-32
… the issues discussed in the opinion. TOWN BOARD -- Powers and Duties (authority to publish names, office addresses and phone numbers of town officials) TOWN LAW, §§30, 116(13): … public of the name, office, address, office phone number, and office hours of the town clerk. You have asked whether it …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Opinion 89-55
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (delegation of power to determine promotions) -- … which presently awards all promotions within the town police department may delegate that authority to the chief of …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Oversight of Adult Protective Services Programs (Follow-Up)
… Programs ( 2020-S-2 ). About the Program In New York State, the Office of Children and Family Services (OCFS) … the Adult Protective Services (APS) – a program of State-mandated services for adults (over age 18) who, … the Bureau informs the APS provider of its findings. Based on the findings of the Review, the Bureau may require the APS …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-followDiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… to justice and will have to repay the $22,000 they stole. I thank Westchester County District Attorney Rocah’s office … Westchester, whether the victim is a person or an entity like the state retirement system,” Rocah said. “Theft like this from the pension system is ultimately stealing from …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionState Agencies Bulletin No. 2035
… the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic … to the Social Security Administration (SSA). As PayServ does not include this information, OSC will be mailing a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2035-new-15-year-seniority-pay-eligible-members-agency-police-services-unitAccounts Payable Advisory No. 34
… Subject : Updates to SFS Account Codes for the payment and reporting of interest. Guidance : The Internal … : SFS Account Code Title Category 58401 Prompt Payment Interest Non Personal Service- Interest Expense 58402 … Updates to SFS Account Codes for the payment and reporting of interest …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestIII.7 Data Quality – III. Statewide Financial System (SFS)
The Statewide Financial System software provides enterprise information to Agency decision makers
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… services were procured in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers. Key Findings BOCES officials did not: Develop policies and procedures regarding the procurement of professional … services were procured in a manner to ensure the prudent and economical use of public money in the best interests of …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalState Agencies Bulletin No. 1189
… OSC Actions OSC will open an Agency Interface file test window to allow agencies to submit interface test files using the NYS EMPLID value.; The interface test window will be available October 5, 2012 – October 12, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1189-osc-changing-emplid-payserv-primary-employee-identifier-ssn-basedTown of Lockport – Fuel Inventory (2025M-54)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) Highway Superintendent (Superintendent) properly safeguard and account for fuel inventory? Audit Period January 1, 2023 – September 24, 2024 Understanding the Audit Area A town may maintain fuel tanks for fueling town equipment and vehicles and may …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54