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Opinion 2003-5
… to a paid firefighter who successfully passed a physical exam upon entry into firefighting service that failed to …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… vehicles with E-ZPass tags issued by the New York E-ZPass Customer Service Center 1 are charged a reduced toll each time they … who purchase OTG tags; limiting the number of OTG tags a customer can purchase; and maintaining a database to track …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesAssessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020
… Objective To ascertain the total expenses that the Workers’ … March 31, 2020. About the Program The Board’s mission is to protect the rights of employees and employers by ensuring … compliance with the Workers’ Compensation Law (Law). Costs to administer the Program are recovered via assessments by …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedTown of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… the Board adequately managed the Town’s financial position by adopting realistic budgets, establishing a fund balance … Palatine is located in Montgomery County and is governed by a five-member Town Board. Budgeted appropriations for 2017 … did not adequately manage the Town’s financial position by adopting realistic budgets and establishing a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101Town of Nichols – Financial Management (2017M-258)
… 17, 2017. Background The Town of Nichols is located in Tioga County. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… District officials raised students’ standardized test scores using teaching and learning technologies. District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentTown of Schroeppel – Cash Disbursements (2014M-296)
… did not audit, or contract with an independent public accountant to audit, the Comptroller’s accounting records. … the Comptroller’s records or have an independent public accountant do so. …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Schalmont Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-35)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … component of the New York Safe Schools Against Violence in Education Act SAVE Act training requirement to staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/schalmont-central-school-district-mental-health-training-component-newOrient Fire District – Cash Reserves and Credit Cards (2015M-319)
… to assess the District’s controls over cash investments and credit card expenditures for the period January 1, 2014 … District is a district corporation of the State, distinct and separate from the Town of Southold, Suffolk County, in … Key Findings The Board did not limit depositories to banks and trusts, as required by statute. The Treasurer paid credit …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Springs Union Free School District - Payroll (2018M-222)
… agreement (CBA). Nearly 53 percent of leave used by 33 employees tested was not supported by a required planned absence request form. Vacation and sick … tested (33 percent) were overstated on nine occasions (by a total of 20.5 days valued at $4,694) and understated on …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… has no formal process to compare current and projected jobs at the time of application to the reported number of jobs actually retained and created. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanEconomic Impact of Tariffs – Federal Funding and New York
… for consumers are likely to remain elevated throughout 2026 . Impact on U.S. Trading Partners With the initial … Register, Presidential Documents , accessed on February 3, 2026. 2 See for example Philippe Andrade et. al., Effects of … Countries and Areas – Census Basis, accessed on March 9, 2026. 8 For purposes of this report, all data in relation to …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/economic-impact-tariffsOpinion 89-2
… General Municipal Law, §103. General Municipal Law, §103(1) provides that, except as otherwise expressly provided by … to September 1, 1953, all purchase contracts in excess of $5,000 shall be awarded by the appropriate officer, board or …
https://www.osc.ny.gov/legal-opinions/opinion-89-2DiNapoli Releases Annual IDA Report
… remained relatively stable since 2012, reported project values have risen steadily. County IDAs were responsible for 61.8% of all active IDA … Mid-Hudson regions together reflecting 57.6% of the total. Per capita, the New York City IDA provided the lowest net tax …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-annual-ida-reportCompliance With Freedom of Information Law Requirements
… To determine if the Department of Transportation (DOT) has policies, procedures, and processes in place to … under the Freedom of Information Law (FOIL), and if DOT is in compliance with its responsibilities under FOIL. The audit covered FOIL requests received by DOT for the period January 2018 through July 2021 and FOIL …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsUnified Court System Bulletin No. UCS-174
… Purpose To revise the procedures governing OSC’s review and approval of retroactive transactions. Affected Employees … been received by OSC and that agencies have received prior approval by the Bureau Director of OSC Payroll Services … that are retroactive a year or more must have prior approval by OSC before they are submitted. Transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-174-retroactive-transactions-unified-court-system-agenciesState Agencies Bulletin No. 1745
… to process data for employees without a social security number (SSN) and date of birth (DOB). Agencies must enter the … PFRS (7W) erroneously, the agency must contact the NYSLRS Registration Unit at (518) 474-3081. OSC Actions State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1745-payserv-updates-resulting-new-york-state-and-local-retirement-systemOpinion 89-35
… Requirements (mandatory referendum - transfer of powers of town supervisor) MUNICIPAL FUNDS -- Deposits and … (authority to make temporary investments) TOWN BOARD -- Powers and Duties (authority over temporary investments) TOWN COMPTROLLER -- Powers and Duties (extent to which comptroller may be …
https://www.osc.ny.gov/legal-opinions/opinion-89-35III.5 Agency Bulkload Interface to the SFS – III. Statewide Financial System (SFS)
… The Statewide Financial System (SFS) supports the transfer of financial information from State … The Statewide Financial System SFS supports the transfer of financial information from State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii5-agency-bulkload-interface-sfsManagement of Cash and Investments
… Purpose To determine whether the Metropolitan Transportation Authority effectively managed its cash and maximized its return on investments. Our audit scope period was January 1, 2008 through March 31, 2011. Background The Metropolitan Transportation Authority (MTA) is a public …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investments