Search
Opinion 91-14
… opinion. MUNICIPAL COOPERATION -- Procedures (necessity for referendum) -- Refuse and Garbage (town refuse and garbage district collecting refuse for village) REFERENDUM -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… Department’s internal controls over financial operations for the period January 1, 2015 through August 10, 2016. … Volunteer Fire Department provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately 20 volunteer members and is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andDiNapoli: School District Tax Levy Cap at 2%
… said. “School district and municipal officials will have to deliver services efficiently as they face the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentState Agencies Bulletin No. 1579
… taxes requires changes to New York City withholding taxes for employees with taxable income of $500,000 or less per … Annual Tax Rate Table will incorporate a revised tax rate for taxpayers earning $500,000 or less. Effective Date(s) … NYS-50-T-NYC (New York City Withholding Tax Tables and Methods) found on the NYS Department of Taxation and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-changeOpinion 93-30
… on the issues discussed in the opinion. COUNTIES -- Powers and Duties (liability for the cost of transportation to county jail) COUNTY SHERIFF … arraignment) VILLAGES -- Powers and Duties (liability for the cost of transportation to county jail) CORRECTION …
https://www.osc.ny.gov/legal-opinions/opinion-93-30City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… report – pdf] Audit Objective Assess whether the City of Rome (City) officials could take additional steps to increase … initiate corrective action. … Assess whether the City of Rome City officials could take additional steps to increase …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40DiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… The Metropolitan Transportation Authority (MTA) continues to make progress on bringing back riders, but ridership … being asked to pay more for service, should be clear on how these funds will be used to build on recent steps to make … on Metro-North and Long Island Railroad they tend to be longer than they were. The analysis period was prior to the …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backHomeless Outreach Program at the Long Island Rail Road
… carrying an average of 301,000 customers each weekday on 735 daily trains. As of August 2018, the LIRR had 124 … inaccuracies and was not complete, and the LIRR did not have a process in place to verify data. In fact, LIRR officials did not even have access to the MTA system used by vendors to report the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/16/homeless-outreach-program-long-island-rail-roadRetirees Contribute to New York State's Economy
… By supporting local businesses, helping to create jobs and paying their fair share of taxes, NYSLRS retirees … provides a lifetime monthly benefit retirees can count on, pensions boost local economies in good times and bad, helping …
https://www.osc.ny.gov/retirement/retirees/retirees-contribute-new-york-states-economyNiagara Charter School – Student Enrollment and Billing (2013M-294)
… 6, 2013. Background The Niagara Charter School, located in the Town of Wheatfield, Niagara County, is governed by a … and enrollment was not always adequately supported. In some instances, for students with less than full-time … Of the 22 students’ files sampled, the proof of residency on file for five students was either inaccurate or missing. …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294DiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… New York State received 84 cents for every dollar it sent in … released today by State Comptroller Thomas DiNapoli. "New York sent an estimated $40.9 billion more in tax payments …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backTown of Albion – Supervisor’s Records and Reports (2024M-111)
… complete report – pdf] Audit Objective Determine whether the Town of Albion (Town) Town Supervisor (Supervisor) maintained … records and provided reliable financial reports to the Town Board (Board). Key Findings The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111XIII.2.A Expense Report Mandatory Header Fields – XIII. Employee Expense Reimbursement
… the fields that are mandatory and must be populated on the header level of expense reports in the Statewide … and Office of the State Comptroller. The mandatory fields on the header level are business purpose, report description, … is in an incorrect format. For additional instruction on this topic, visit job aid “JAA-EDA205-002 Performing a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2a-expense-report-mandatory-header-fieldsSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… 40 executive State agencies into nine clusters based on the type of service provided. The Division is one of eight … and efficient operations. Key Findings ITS does not have an established monitoring and oversight process for user … with State Cyber Security Policies. ITS does not have established policies and procedures for backup of key …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsDiNapoli: Audit Finds False Elevator Inspections, Safety Hazards Overlooked
… of people, it is unacceptable that New Yorkers should have to worry about false inspections or hazardous … One of these inspectors, who also falsely signed off on inspections before they had been performed, was terminated … and noted at the other, but the non-DOB inspector didn’t have the right tool to measure the cable thickness which …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-finds-false-elevator-inspections-safety-hazards-overlookedState Agencies Bulletin No. 2253
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023 and April 2024 Arbitration Eligible (BU01) and … paid using the following effective dates and check dates: Pay Cycle/Pay Period Type 2023 Payment Effective Date 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2253-april-2023-and-april-2024-retroactive-3-salary-increases-arbitrationPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… oversight of the Library/Museum’s financial activities for the period June 1, 2011 through April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. The … oversight of the Library/Museum’s financial activities. An accounting firm prepares the accounting records, and the …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Hancock Fire Department – Audit Follow Up (2018M-236-F)
The purpose of our review was to assess the Departments progress as of February 2022 in implementing our recommendations in the audit report released in May 2019
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/hancock-fire-department-audit-follow-2018m-236-fTown of Webb – Audit Follow-Up (2018M-188-F)
… 2018. Background The Town is located in Herkimer County and is governed by an elected five-member Board composed of … members and a Town Supervisor. General fund appropriations for 2018 totaled approximately $6.7 million and ski area revenues for 2017 totaled approximately $357,000. Results of Review …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-fVillage of Pittsford – Audit Follow-Up (2017M-51-F)
… four Trustees and the Mayor. The Village’s annual budget for the 2016-17 fiscal year is approximately $1.3 million …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-f