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Opinion 93-5
… , 60 AD2d 356, 401 NYS2d 87; Draper Division of North American Rockwell Corporation v Board of Assessors of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Motor Vehicle Theft and Insurance Fraud Prevention Program
… a 12-member Board, with DCJS as administrator and the DCJS Commissioner or their designee serving as Board Chair. Board … requires that the Board develop and recommend to the DCJS Commissioner a Plan of Operation (Plan) that includes a …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programState Agencies Bulletin No. 1811
… agencies of the new procedure using the NYS Position Number to indicate the downward reallocation of an employee’s … grade of the full title upon reallocation. The NYS item number is 99999 similar to other items that are appointment … for agencies to use to update the NYS position number of employees affected by the new procedure. Please …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1811-new-procedure-maintaining-job-data-information-employees-reallocatedAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… may have been inappropriately incurred. Periodic reviews of vendor payment summary records or reports can …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsRoyalton-Hartland Central School District – Financial Condition (2015M-275)
… The Royalton-Hartland Central School District is located in the Towns of Royalton, Hartland and Lockport in Niagara County, the Town of Alabama in Genesee County and the Towns of Ridgeway and Shelby in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Johnstown Public Library – Cash Receipts (2014M-304)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s cash … points for greater accountability. Establish procedures to ensure that cash and checks are stored in a secure location until deposited and to require that receipts are deposited in the bank in a …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Town of Mayfield - Town Clerk (2016M-29)
… 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately 6,500 residents. The … record, deposit, disburse and report all moneys collected in a timely and accurate manner. The Clerk also did not … Key Recommendations Accurately record all collections in the Clerk’s computer system and report them on the Clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Town of Bennington – Town Clerk (2013M-319)
… 17, 2013. Background The Town of Bennington is located in Wyoming County and had a population of 3,539 as of the … Key Findings There was a cash deficiency of $1,785 in Clerk fees as of September 3, 2013. The Clerk did not … was available. The Clerk did not record all receipts in the cash receipts journal and did not deposit amounts …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319Contract Participation of Minority- and Women-Owned Business Enterprises
… of minority- and women-owned business enterprises (MWBEs) in their contracts. Specifically, pursuant to the Law and … program, a similar program for federally funded contracts. In 2011, OSC issued a report ( 2010-S-9 ) on MWBE reporting … did not accurately report the results of its efforts; and, in fact, overstated the extent of MWBE participation in its …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… who have a serious mental illness, but are able to live independently rather than in a facility. Eligible … toward their monthly rent to ensure they are able to live independently. The Program provides assistance in … in questionable costs claimed by RSS. Of these amounts, $6,282 in unallowable expenses and $137,836 in questionable …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incMonitoring of Select Programs
… Objective To determine if the New York State Office for the Aging’s policies and … for select programs are adequate to ensure Area Agencies on Aging are appropriately monitored and the older New York … To determine if the New York State Office for the Agings policies and …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsState Comptroller DiNapoli Releases Audits
… of the initial report’s audit recommendations. Office of Mental Health – Maximizing Incentives for Individuals with … Program, which helps to offset the costs of most covered outpatient drugs dispensed to Medicaid patients, requires …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Department of Buildings Meets Critical Goals but Lags on Lower Priority Issues
… review milestones. For jobs submitted through its public portal, in 2025, the department completed its first plan …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-nyc-department-buildings-meets-critical-goals-lags-lower-priority-issuesOpinion 88-13
… CONFLICTS OF INTEREST -- Insurance Transactions (village mayor as vice-president and stockholder of insurance company) GENERAL MUNICIPAL LAW, §801(1) - Village mayor who is also an officer and stockholder of more than 5% … sells insurance to the village. You state that the village mayor is the vice-president and holder of 19.7% of the voting …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Opinion 93-23
… the opinion. CONFLICTS OF INTEREST -- Electrical Services (chair of planning board who performs work for town and private parties) -- Interest in Contract (chair of planning board in contract with town for electrical … AND PLANNING -- Planning Boards (electrical contractor as chair of board) GENERAL MUNICIPAL LAW, §§801, 803: Whether an …
https://www.osc.ny.gov/legal-opinions/opinion-93-23State Agencies Bulletin No. 2341
… Incentive Program Payment Affected Employees: Employees in the Professional, Scientific and Technical Services Unit – … affected. Background: Pursuant to a side letter contained in the 2023-2026 Agreement between the State of New York and … status shall be eligible to receive an incentive payment in return for participating in an agency-directed training …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyState Agencies Bulletin No. 922
… Purpose To ensure compliance with New York City tax withholding requirements, OSC is using … locality information - This message identifies employees with P0001 in the Locality field of the Employee Tax Data … Employee Tax Data - This message identifies employees with a county value of Queens or Bronx who do not have P0001 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageState Agencies Bulletin No. 2438
… Incentive Program Payment Affected Employees: Employees in the Professional, Scientific and Technical Services Unit – … affected. Background: Pursuant to a side letter contained in the 2023-2026 Agreement between the State of New York and … status shall be eligible to receive an incentive payment in return for participating in an agency-directed training …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2438-2025-2026-public-employees-federation-pef-firearms-training-and-safetyDiNapoli Releases Bond Calendar for Fourth Quarter
… scheduled for December. The anticipated new issuances in the fourth quarter compare to past planned new issuances … State of New York – bond sales totaling up to $192 million in fixed rate tax-exempt and taxable bonds for the month of October and bond sales of up to $66 million in fixed tax-exempt and taxable bonds as well as variable …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-releases-bond-calendar-fourth-quarterOpinion 90-46
… CLERK -- Fees (refund by State of county's portion of index fees) FEES -- Court Fees (refund by State of county's portion of index fees) CIVIL PRACTICE LAW AND RULES, §8018; JUDICIARY … §8(15): A county is entitled to retain $5.00 of each court index fee of $100.00 collected by a county clerk pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-90-46