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Opinion 93-13
… to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and … to municipalities within county the cost of sheriff's road patrol) - Pre-emption (formation of special district for …
https://www.osc.ny.gov/legal-opinions/opinion-93-13II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements comprised of both government-wide and fund financial statements and notes to the financial statements. The basic … The basic financial statements consist of statements comprised of both governmentwide and fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsTown of Lockport – Fuel Inventory (2025M-54)
… (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 … agree to authorize other municipal entities to purchase fuel from the town. A superintendent is responsible for …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54Law Pertaining to SUNY Police Officers
… Members in the New York State Optional Retirement System (ORS), not the Employee Retirement System (ERS)? How does the … Members in the New York State Optional Retirement System (ORS), not the Employee Retirement System (ERS)? No. How does …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersCOVID-19 Relief Program Tracker
… $4.0 billion in SFY 2023-24, and $3.8 billion in SFY 2024-25. Even though New York had received approval for an … $2.25 billion in SFY 2023-24; and $3.645 billion in SFY 2024-25. In addition, New York State received $774 million … defaults, foreclosures, loss of utilities or home energy services, and displacements of homeowners …
https://www.osc.ny.gov/reports/covid-relief-program-trackerOpinion 89-26
… statements. You ask whether fire district officers are required to complete and file annual financial disclosure … disclosure requirements of General Municipal Law, §812 are not applicable on either a mandatory or optional basis … Whether fire district officers are required to complete and file annual financial disclosure …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Enrolling Members – Membership and Enrollment
… you to immediately view important information, such as your employee’s tier and contribution rate, so deductions can begin on time. Sign in to Retirement Online . From your Account Homepage, click the “Access Enrollment … need to select a job code that best describes the work your employee does. This code, in part, determines retirement …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/enrolling-membersOpinion 98-23
… village-wide maximum speed limit of twenty-five miles per hour ("m.p.h.") and, if it may not, whether any particular … ... village higher or lower than the fifty-five miles per hour maximum statutory limit. No such speed limit applicable … village shall be established at less than thirty miles per hour. No such speed limit applicable on or along designated …
https://www.osc.ny.gov/legal-opinions/opinion-98-23Town of Lockport – Asphalt Millings Inventory (2025M-55)
… were physically secured and did not review surveillance camera footage (camera footage) to identify any potential issues related to …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55XIX.2.B Project Information and Budget Control – XIX. Project Costing (PCIP)
… Used for disaster-related projects FACIL Facilities DOT specific FLEET Fleet DOT specific MAINT Maintenance Project Used for projects … maintenance activities – DHSES specific FACIL Facilities DOT specific FLEET Fleet DOT specific GENRL General Generic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2b-project-information-and-budget-controlSelected Wage Investigation Procedures (Follow-Up) (2023-F-19)
To determine the implementation status of the four recommendations included in our initial audit report, Selected Wage Investigation Procedures (2019-S-46).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f19.pdfState Agencies Bulletin No. P-438
1985 Sal Increases, Changes in Loc Pay, Calc of Promotion Salary for M/C and Other Employees Excluded from Collective Bargaining Units
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-438.pdfReview of the Financial Plan of the City of New York - June 2006
New York City’s economy has remained strong in early calendar year 2006 despite higher energy prices and gradually rising interest rates.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2007.pdfReview of the Financial Plan of the City of New York - February 2008
The City projects a surplus of $4.1 billion for FY 2008, but $2.5 billion of that amount was generated in prior years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2008.pdfAn Economic Snapshot of Queens - May 2018
Queens is the largest in size of the five boroughs that make up New York City and the second most populous.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2019.pdfStreet Construction-Related Permits (2024-F-20)
To determine the extent of implementation of the nine recommendations included in our initial audit report, Street Construction-Related Permits (Report 2020-N-6).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f20.pdfOversight of Child Protective Services (Follow-Up) (2024-F-6)
To assess the extent of implementation of the three recommendations included in our initial audit report, Oversight of Child Protective Services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f6.pdfTown of Exeter – Town Clerk/Tax Collector (2024M-15)
Determine whether the Town of Exeter (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited and remitted collections accurately and in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/exeter-town-2024-15.pdfControls Over Equipment (Follow-Up) (2022-F-19)
To assess the extent of implementation of the six recommendations included in our initial audit report, Controls Over Equipment (Report 2017-N-9).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f19.pdfPenfield Central School District – Procurement (2022M-76)
Determine whether Penfield Central School District (District) officials made procurements in accordance with District policies, statutory requirements and good business practices.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/penfield-central-school-district-2022-76.pdf