Search
Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… of our audit was to assess the Board’s oversight of the District’s financial operations for the period January 1, … 30, 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Rhinecliff Fire District – Board Oversight (2024M-154)
… policy, as required by New York State General Municipal Law (GML) sections 806, 808 and 39, respectively. Ensure bank … and capital plans. Adequately audit claims prior to payment. Key Recommendations Develop and adopt policies, … that claims are properly audited and approved before payment. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Opinion 2000-12
… OF INTEREST -- Codes of Ethics (requiring abstention from voting on salaries of relatives) -- Family Relationships (abstention from voting on salaries of relatives) GENERAL MUNICIPAL LAW §§801, … Law (§800 et seq.) that prohibits a town board member from voting on salaries for family members who are elected or …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 98-15
… referendum, to convey unneeded town real property. Article 5-K of the General Municipal Law (§119-aa et seq ., added L 1980, ch 354) relates to local government programs for the preservation, restoration and … of statutory construction that a prior general statute yields to later more specific statutes (see, gen., McKinney's …
https://www.osc.ny.gov/legal-opinions/opinion-98-15XII.8.D Contract Assignments and Sureties – XII. Expenditures
… Comptroller within 20 days of the date of assignment. Highway Law, Article 3, Section 40 states the Commissioner of Transportation may terminate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8d-contract-assignments-and-suretiesUnified Court System Bulletin No. UCS-349
… inform agencies of OSC’s automatic processing of the April 2025 UCS Increments and Longevity Increments and provide … eligibility criteria may be eligible to receive the April 2025 Increment or Longevity Increment as indicated below: … F8, G9, SA, SD, SG, SK, SN SR, SY 86, 87, 88, CT Salary Schedule 04/01/2024 04/01/2024 04/01/2024 04/01/2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-349-april-2025-state-new-york-unified-court-system-ucs-incrementsOpinion 94-20
… removal) VILLAGE LAW, §§5-518, 6-622, 22-2200; MUNICIPAL HOME RULE LAW§10(1)(ii)(e)(2); LOCAL FINANCE LAW, §§26.10, … removal in excess of the amounts appropriated, but it may issue budget notes to finance such excess costs. In addition, a village has temporary authority to issue serial bonds to pay for "extraordinary expenses" for …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Personal Privacy Protection Law Release Form - AC 3216a
Personal Privacy Protection Law Release Form - AC 3216a
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/ac3216a.pdfExhibit 3, Draft Contract, Module 3 – Delaware Corporate Law Counsel
Exhibit 3, Draft Contract, Module 3 – Delaware Corporate Law Counsel
https://www.osc.ny.gov/files/procurement/pdf/module-3-delaware-corporate-law-counsel-contract.pdfOversight of the Pesticide Reporting Law (2017-S-57)
To determine the accuracy and completeness of the Department of Environmental Conservation’s (Department) pesticide reporting database from self-reported ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s57.pdfOpinion 91-32
… This opinion represents the views of the Office of the State Comptroller at the time … decrease in market value) STATE CONSTITUTION, ART. I, §7(a), ART. VIII, §1; PUBLIC AUTHORITIES LAW, §2045-a, et seq .: … agency has so interfered with property that the owner can no longer enjoy its use, courts have held that the land, …
https://www.osc.ny.gov/legal-opinions/opinion-91-32State Agencies Bulletin No. P-925
Federal Tax Law Changes Affecting Educational Assistance Payments
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-925.pdfState Agencies Bulletin No. P-926/A-400
Federal Tax Law Changes Affecting Educational Assistance Payments
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-926-a400.pdfState Agencies Bulletin No. P-963/A-426
Federal Tax Law Changes Affecting Educational Assistance Payments
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-963-a-426.pdfOpinion 89-41
… (referendum requirement); (necessity of public hearing) GENERAL MUNICIPAL LAW, §216; TOWN LAW, §179: A mandatory … of a fire district may be conducted at a special election or at the fire district's annual election, but in …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Contract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… wage laws under its janitorial contract with the New York State Office of Mental Health (OMH). The audit … contractors must pay prevailing wages for the locality where the work is performed to certain employees performing work on a public …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawDiNapoli: Local Law Enforcement Agencies Agree to Improve Sex Offender Monitoring
… agencies are not always taking immediate action when notified that convicted sex offenders have failed to comply with the state’s Sex Offender Registry Act, …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-local-law-enforcement-agencies-agree-improve-sex-offender-monitoringEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… The amendment, Article 19-A: Special Requirements for Bus Drivers (Law), created qualification standards for bus drivers. The Department of Motor Vehicles (Department) is … comply with its requirements, and ensure that their bus drivers meet the Law’s qualification standards. These …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… projects; Payments to local government units and public authorities to help finance highways, parkways, … of an existing asset with a similar asset. (An old air conditioning system is replaced by a new air conditioning system) 60510 Building Improvements An …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsOswego County – Court and Trust Funds (2022-C&T-5)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through … a report on an annual basis to the State Comptroller accounting for all money, securities and other properties …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5