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Opinion 88-9
… WATER DISTRICTS -- Improvement of Facilities (procedure for acquisition of real property by district governed by … board) IMPROVEMENT DISTRICTS -- Property (procedure for acquisition of real property by district governed by … of the district. You state that the parcel is needed for an anticipated enlargement of the district's pumping, …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Audit Faults Justice Center Records, Raises Questions on Accountability
… Center faced the difficult task of sorting through a system troubled with delays, questionable follow up and other … This isn't about finger-pointing if some of the old system's problems still exist. It is about keeping New York's … safe and seeing what progress has been made and how the system can be improved." The Justice Center, which began …
https://www.osc.ny.gov/press/releases/2017/03/audit-faults-justice-center-records-raises-questions-accountabilitySUNY Bulletin No. SU-318
… for their work location. Affected Employees SUNY employees in hourly or annual positions who meet the eligibility … increased the New York State minimum wage for employees in non-governmental positions. The Director of the Budget … approved as part of the 2016/17 enacted State budget. In addition , eligible full or part time annual employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-statePayroll Improvement Project Bulletin No. PIP-017
… outcome the name of the query and whether it is private, public, or locked a screenshot of any error messages returned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-017-post-production-support-payserv-92Mitchell Lama Applicants Charged $200 for Virtually No Chance of Apartment in Their Lifetime
… created a risk that application fees could be misused. “My office has conducted several audits of the Mitchell Lama …
https://www.osc.ny.gov/press/releases/2019/12/mitchell-lama-applicants-charged-200-virtually-no-chance-apartment-their-lifetimeLocal Government – 2021 Financial Condition Report
… largest source of local government revenue in the State, accounting for $36.6 billion, or 43 percent, of the $85 … years beginning on January 1, 2022. Education and Employee Benefits Account for Half of Local Government Expenditures In … spending on primary and secondary education. Employee benefits accounted for another 19 percent of local government …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentOversight of Adult Protective Services Programs
… Objective To determine if the Office of Children and Family Services … or other harm; or have no one available who is willing and able to assist them responsibly. Services provided range from … adults are protected and receive the services they need. While OCFS had established processes, as well as policies and …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… provided by the Subrecipient or Contractor to ensure their compliance with applicable State and federal requirements as … for overseeing the activities of LPAs to ensure their compliance with federal requirements and that performance …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Town of Oxford – Procurement … interests of its taxpayers. Randolph Academy Union Free School District – Capital Asset Inventory Records … them more susceptible to theft. Oakfield-Alabama Central School District – Procurement (Genesee County) District …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsCUNY Bulletin No. CU-558
… Purpose To provide instructions for processing payroll deductions for … EarthShare until December 16, 2016. Employees wishing to donate to deduction code 897 are encouraged to initiate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-558-2017-cuny-charitable-campaignCUNY Bulletin No. CU-519
… Purpose To provide instructions for processing payroll deductions for the 2016 CUNY … Code 897 , CUNY Charitable Campaign, into PayServ on the General Deduction Data (Agency) page, using the … biweekly paycheck. The Payroll Deduction amount requested on the authorization card is the amount to be deducted from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-519-2016-cuny-charitable-campaignDiNapoli Op Ed in Times Union
… are meant to help could be put in harm’s way. That is why my office has called on New York’s leaders to enact robust … In a recent audit that examined the state’s use of AI, my auditors found clear evidence that New York’s use of AI is … and using what they learn to drive improvements. My office will look at the AI systems used by state agencies …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionTown of Oxford – Financial Condition (2024M-135)
… the Town of Oxford (Town) Board (Board) receive complete and accurate financial reports and effectively manage and … fund, town-wide (highway fund TW) began the 2024 fiscal year with a combined $206,637 fund balance deficit. Also, the … respond to unanticipated emergencies. The report includes 13 recommendations that, if implemented, will help the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135New York City Construction Industry Booming
… The construction industry in New York state has set employment records for four consecutive years with New York City accounting for half of the state’s construction …
https://www.osc.ny.gov/press/releases/2019/05/new-york-city-construction-industry-boomingUnified Court System Bulletin No. UCS-154
… upon return from leave, provided the return to the payroll is prior to May 31, 2010. Eligible employees on Workers' … 2009. OSC will notify OCA when the automatic processing is completed. Employees in Negotiating Units SR, SY and S9 … the December Uniform Blazer Allowance Payment (If employee is on a Leave Without Pay on the eligibility date, enter the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-154-december-2009-ucs-uniform-allowance-and-uniform-blazerOpinion 2001-7
… charge "entry fee" to properties within an extension to a public parking district) -- Extensions (authority to charge "entry fee" to properties within an extension to a public parking district) -- Public Parking Districts (authority to charge "entry fee" to …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Opinion 2008-3
… and (4) a retirement contribution reserve fund, subject to public hearing requirements (General Municipal Law § 6-r [3] … using "profits" resulting from the operation of such a public utility]; Town Law § 198 [12][e] [providing for …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Passenger Vehicle Fleet Management
… Purpose To determine what steps the Office of General Services (OGS) has taken to … recruitment events. Typically, if public transportation is not available or feasible, staff drive to their … Employee Travel Expenses (2012-S-94) … To determine what steps the Office of General Services OGS has taken to …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementOpinion 88-19
… The authority for towns to participate in litigation is found in Town Law, §65. Subdivision 1 of section 65 … Rather, the institution of a legal action by a town is generally permitted only if the property or governmental … have standing to maintain any action or proceeding which is brought to challenge a determination made by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-19II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… funding progress for other postemployment benefits and pension plans. Budgetary comparison schedules should present … postemployment benefits (OPEB) should present changes in net OPEB liabilities and related ratios, and a Schedule of … employer contributions, and changes in the net pension liability and related ratios. The government-wide financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statements