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Opinion 2006-5
… town board of each town “shall fix, from time to time, the salaries of all officers and employees of said town, whether … 27(1) further provides that the town board may not fix the salaries of certain listed elected officials in excess of the … since local laws must be consistent with the Constitution (NY Const, art. IX, §2; Municipal Home Rule Law §10), it is …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 88-76
… moneys appropriated by a village to a village public library must be credited to the library fund and not to the village general fund. EDUCATION … §11: Moneys donated by private persons to a village public library may be invested by the library trustees in … the investment of moneys appropriated by the village for library purposes is credited to the library fund …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 2002-17
… manager who is also a prime contractor) -- Separate Specification Requirement (award of prime contract to … Municipal Law (§100 et seq .) contains competitive bidding requirements for political subdivisions in this State. … by the reasonable apprehension of prospective bidders that performance of the resulting contract would be supervised by …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17XVI.4.A Cash and Investments – XVI. Financial Reporting
… State holds investments both for its own benefit and as an agent for other parties. Major investment programs conducted … the pledging financial institution’s trust department or agent but not in the depositor-government’s name. A … or (ii) the counterparty’s trust department or agent but not in the government’s name. In this situation the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsLead Service Line Replacement Program and Lead Service Line Inventory
… (DOH) is administering and monitoring the Lead Service Line Replacement Program to ensure funds are allocated … Law (Law), requiring DOH to implement a Lead Service Line Replacement Program (Program) to provide municipalities … the federal Bipartisan Infrastructure Law for lead service line inventory and replacement projects. In 2023, New York …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryState Agencies Bulletin No. 2388
… is to provide agency instructions for processing the 2025 CSEA ISU Uniform Maintenance Allowance and 2025 CSEA ISU Work-Related Clothing Allowance. Affected … Office of Employee Relations (OER) memorandum dated 10/15/2025 provide for a Uniform Maintenance Allowance and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2388-2025-csea-work-related-clothing-allowance-and-2025-uniform-maintenanceState Agencies Bulletin No. 2290
… who returns on or before 03/31/2025 is eligible for the payment upon the return from leave. Work-Related Clothing … who returns on or before 03/31/2025 is eligible for the payment upon the return from leave. Agency Actions: To pay the 2024 ISU Work-Related Clothing Allowance Payment to eligible employees as follows: Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2290-2024-csea-work-related-clothing-allowance-and-2024-uniform-maintenanceComptroller DiNapoli Releases Municipal Audits
… Authority and the Oneida County Department of Social Services . “In today’s fiscal climate, budget transparency … 10 tenants reviewed. Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244) … contracts with community-based agencies to ensure that the services provided and payments received were in accordance …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… of Fund's Total Investments Domestic Equities 11.6% 37.1% Core Fixed Income 5.5% 22.2% Non-US Equities -0.5% 11.2% … Return Strategies 5.9% 3.5% Non-Core Fixed Income** N/A 1.1% Opportunistic Alternatives 7.0% 0.7% Real Assets** N/A …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… Operating transfers constitute legally-authorized transfers from a fund receiving revenues to a fund through which … annual budget bills which specifically identify the fund from which transfers are made and the fund receiving the … Excel file . SFS Account Title Description 36310 Transfers FROM Other Funds Used to record transfers from another fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersMedicaid Program – Medicaid Payments to Medicare Advantage Plan Providers
… Medicaid inappropriately paid for recipients’ Medicare Part C cost-sharing liabilities. The audit covered the period … “dual-eligibles.” In 1997, Congress established Medicare Part C, the Medicare managed care program also known as Medicare Advantage. Under Medicare Part C, private managed care companies administer Medicare …
https://www.osc.ny.gov/state-agencies/audits/2018/09/10/medicaid-program-medicaid-payments-medicare-advantage-plan-providersSUNY System Administration Office – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New York State's executive … agency fees. As part of a statewide audit initiative to determine whether the use of travel money by selected …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesAm I Required to Have an Audit?
… for volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in … Am I Required to Have an Audit …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditUse of Federal Funding for Election Technology and Security
… whether the Board of Elections utilized available funding from the 2018 Help America Vote Act Election Security Grant to enhance the security of the … whether the Board of Elections BOE utilized available funding from the 2018 Help America Vote Act Election Security …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityState Agencies Bulletin No. 2197
… of the new chargeback process for direct-mailed 2023 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2023 form W-2 for employees, an agency chargeback journal must be … the postage costs for the mailing of their employees' 2023 Form W-2 Wage and Tax Statements. Agencies incur mailing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackState Agencies Bulletin No. 2411
… chartfield string. OSC Actions: Mailing Process OSC will mail out employee’s 2025 W-2s Wage and Tax Statements … Account: 58009 Product: 315555 Payment must be received by February 20, 2026. When complete, please notify OSC by e-mail and provide the BU, Journal ID, and date processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2411-direct-mailed-form-w-2-agency-chargebackState Agencies Bulletin No. 2307
… agencies of the chargeback process for direct-mailed 2024 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2024 form W-2 for employees, an agency chargeback journal … with the postage costs for the mailing of their employees' 2024 Form W-2 Wage and Tax Statements. Agencies incur mailing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackRoosevelt Fire District – Length of Service Award Program (2025M-40)
… complete report - pdf] Audit Objective Determine whether the Roosevelt Fire District (District) Board of Fire Commissioners (Board) properly monitored the District’s length of service award program (LOSAP). Key Findings The Board did not effectively monitor all aspects of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Treasurer, Secretary, Chief, Emergency Management Services Captain and three Directors, is responsible for the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialLakeland Fire District – Travel and Conference Costs (2013M-145)
… Fire District is located in the Town of Islip in Suffolk County. The District is governed by an elected five-member … credit card. The Board has not established a maximum daily rate for meals and lodging to ensure that travel is … necessary District expenditures. Consider implementing a daily maximum rate or a per diem for meals and lodging, or …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145