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Opinion 96-20
… in the opinion. POLICE AND POLICE PROTECTION -- Police Department (abolishment in village) REFERENDUM -- Permissive (need for when abolishing village police department) VILLAGE BOARD -- Police and Police Protection (abolishment of police department) -- Powers and Duties (abolishment of police …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Selected Financial Management and Administrative Practices
… of the Nassau County Public Administrator (NCPA) operates in compliance with governing statutes and guidelines. Our … Act establishes a Court-appointed Public Administrator in 11 counties in the State, including Nassau County. Public Administrators … of the Nassau County Public Administrator NCPA operates in compliance with governing statutes and guidelines …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesContinuing Crisis: Drug Overdose Deaths in New York
… depriving families of loved ones and damaging communities in countless ways. In October 2017, the U.S. Department of Health and Human … pandemic, the crisis has grown substantially worse. In 2021, the number of deaths surged to nearly 107,000 … Drug overdose fatalities surged during the COVID19 pandemic in New York State with opioidrelated overdose deaths …
https://www.osc.ny.gov/reports/continuing-crisis-drug-overdose-deaths-new-yorkMadison County – Temporary Courthouse Lease and Renovations (2019M-41)
… or services rendered. Paid approximately $131,000 in renovation claims to the LLC without adequate supporting … action. Appendix B includes our comment on an issue raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Groton Central School District – Cash Management (2020M-124)
Determine whether Groton Central School District District officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Eastport-South Manor Central School District – Building Safety (2020M-18)
… (JSHS). Key Findings District officials did not: Fix leaks in the HVAC system requiring buckets in the halls to collect leaked water. Create a corrective action plan to address the deficiency found in the 2015 building condition survey. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Opinion 92-32
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Purchase (of historically … Law, §109-b[7], relative to leases of public works in connection with installment purchase contracts). Thus, as … hearing, to purchase historical or cultural property in order to further historic preservation efforts (General …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Overtime Limits – Enhanced Reporting
… of the next calendar year. If you submitted your December 2025 report using enhanced , the automatic capping feature is in effect for calendar year 2026 and Retirement Online will automatically notify you when … 2024 report using enhanced , the earnings reported during 2025 were used to calculate your members’ limits for 2026. …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-limitsComptroller DiNapoli Releases Annual Review of MTA Finances
… MTA’s latest financial plan projects budget gaps that grow from $392 million in 2020 to nearly $1.6 billion in 2023. … Excluding that program, the gaps are much larger, growing from $705 million in 2020 to $1.9 billion by 2023. Although … 2019. On-time performance on lettered lines has lagged behind the numbered lines. The MTA reports that weekday …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesCortlandville Fire District – Credit Cards (2020M-57)
… report - pdf ] Audit Objective Determine whether credit card purchases were adequately supported, for appropriate … and paid timely. Key Findings The Board approved credit card charges totaling $18,124 without adequate supporting … for interest. Key Recommendations Adhere to the credit card policy and ensure that supporting documentation is …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Opinion 99-1
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (requirement that program assets be held in trust); (provision of death benefits to volunteer … award program for volunteer firefighters must be held in trust. (2) A service award program may provide death …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Upstate Medical University's Billing Practices
… New York’s only academic medical center, specializes in research and treatment of the most prevalent human … facilities, including its downtown campus location in Syracuse and over 100 specialty clinics. Upstate serves … revenue of approximately $1.4 billion for the same period. In 2013, Upstate hired a consultant to help strengthen its …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesNon-Revenue Service Vehicles and On-Rail Equipment (2020-S-29) 180-Day Response
To determine whether LIRR maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment and maintains an accurate inventory of parts required to repair the ....
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s29-response.pdfState Comptroller DiNapoli Releases Municipal Audits
… sales value of $6,100. Wading River Fire District – Gasoline Credit Cards (Suffolk County) The board has adopted … it did not establish written policies and procedures for gasoline credit card use and monitoring. As a result, … for proper district purposes. Warren County – Occupancy Tax and Weights and Measures (2016M-346) While the procedures …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsRetirement Online Employer Security Roles Reference, February 2018
Retirement Online Employer Security Roles Reference for Payroll Users Group meeting held on February 1, 2018
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/2018-02-meeting-retirement-online-roles.pdfMetropolitan Transportation Authority: Proposed 2008-20013 Capital Program - Marc
On February 27, 2008, the Metropolitan Transportation Authority (MTA) released a proposed capital program for 2008-2013.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2008.pdfHandbook for New York State Agencies
Provides specific information for state agencies on how to report unclaimed funds to the state.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/state-agencies-handbook.pdfSteuben County – Safeguarding Computerized Data (2025M-96)
… Clerk’s office? Audit Period January 1, 2023 – July 31, 2025. We expanded the scope of the audit to look at all … protect sensitive information, prevent fraud, comply with legal requirements and maintain public trust. Limiting and …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96DiNapoli: Village of Waverly Recreation Director Pleads Guilty to Altering and Destroying Village Records
… funds into village accounts, and $16,525 in cash collected by Shaw between November 2015 and August 2018, was … village effective November 11, 2022. Shaw was sentenced by Judge Richard Gorman in the Village of Waverly Court. … can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-village-waverly-recreation-director-pleads-guilty-altering-and-destroying-village-recordsEcoNews, Spring 2017
On the 47th Anniversary of Earth Day, now more than ever we should celebrate the progress we have made and recommit ourselves to the work that needs to be done.
https://www.osc.ny.gov/files/reports/special-topics/pdf/environmental-econews-2017.pdf