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Opinion 2001-1
… Law §90, may pay an individual who is subject to the maximum hour/minimum overtime wage provisions of the federal … a village may pay an individual who is subject to the maximum hourminimum overtime wage provisions of the federal …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Debt Impact Study: January 2013
This report examines New York State’s shrinking debt capacity, resulting in part from misuse of borrowing in past years.
https://www.osc.ny.gov/files/reports/special-topics/pdf/debt-impact-2013.pdfOpinion 88-45
… types of obligations a municipality is authorized to issue for any object or purpose. It further directs that the … finance all or part of the cost of any object or purpose for which serial or sinking fund bonds may be issued. That … credit" would, in any event, be improper. October 19, 1988 Richard E. Siebert, County Treasurer Genesee County …
https://www.osc.ny.gov/legal-opinions/opinion-88-45City of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… 13, 2012. Background The City of Hudson is located in Columbia County and has a population of approximately 6,700 …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Niagara County – County Bridge Maintenance (S9-13-2)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … The County Department of Public Works (DPW) is responsible for the maintenance and monitoring of approximately 88 … of bridges. The DPW’s operating budget was $24.3 million for the 2012 fiscal year. Key Findings The County does not …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… that they did not need to fulfill their day-to-day job responsibilities. Although the District’s technology … access rights (administrative rights) to the financial application, we found that the School Business Executive has … cash receipts with personal checks. Evaluate employee job descriptions and assign user access rights to match the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedOpinion 92-42
… A town may enter into an agreement with the owner of a parking lot pursuant to which the town would lease a portion of the lot for town parking purposes and, in consideration therefor, would agree … plow snow on the portion of the property not used for town parking if the snow plowing is primarily in furtherance of a …
https://www.osc.ny.gov/legal-opinions/opinion-92-42State Agencies Bulletin No. P-918
Changes in Reporting for Occupational Disability Leave
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-918.pdfProperty Tax Cap Property Tax Cap Instructions
Detailed instructions are found in this document.
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/instructions.pdfTown of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… the water and sewer funds. The Board did not monitor and amend the budgets as necessary. The water fund had a negative … water and sewer funds remain self-sufficient. Monitor and amend the budget as needed. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Village of Canaseraga – Claims Audit (2023M-48)
… [read complete report here - pdf] Audit Objective Determine whether Village of … accurate when paid. Board members did not know what their claims audit responsibilities were, nor did they take training to learn what their claims audit responsibilities were. Key …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… report – pdf] Audit Objective Determine whether Town of Elbridge (Town) officials accurately paid employees and … without having any information regarding the numbers of hours that employees worked, the leave time that they … (secretary) and Highway Superintendent were unaware of all provisions of the collective bargaining agreement …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Empire BlueCross BlueShield – Controls Over Payments for Special Items
… range of services including, but not limited to, hospital services, office visits, home care, medical … rate schedules for the payment of inpatient and outpatient hospital services. Empire’s hospital contracts also allow certain special items, such as …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsInvestors Reach Settlement with Wynn Resorts
… suit against the officers and directors of Wynn Resorts Ltd. claiming they failed to protect the company and … admitted. The corporate governance reforms Wynn Resorts Ltd. will adopt include: Independent Board Chair: Amend the … suit against the officers and directors of Wynn Resorts Ltd have reached a settlement agreement …
https://www.osc.ny.gov/press/releases/2019/11/investors-reach-settlement-wynn-resortsNorth Amityville Fire Company – Audit Follow-Up (2022M-163-F)
… within North Amityville Fire Protection Districts 5 and 6 in the Town of Babylon in Suffolk County. The Company is governed by its adopted bylaws. The elected five-member Board is responsible for managing the Company’s financial activities. Results of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/06/20/north-amityville-fire-company-audit-follow-2022m-163-fLivonia Joint Fire District – Audit Follow-Up (2021M-97-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Livonia Joint Fire District’s (District) … The purpose of our review was to assess the Livonia Joint Fire Districts District progress …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/01/livonia-joint-fire-district-audit-follow-2021m-97-fCity of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… City of Little Falls’ (City’s) progress, as of March 2024, in implementing our recommendations in the audit report released in June 2021. Background The City, located in Herkimer … the City of Little Falls Citys progress as of March 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-fDiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
… $1.64 billion, up $203 million compared to the same time last year. “While local sales tax collections continue to … reflects reported sales by vendors. The next quarterly numbers (for January to March) will be available in April. …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-yearItalian Heritage Month Reception
… icon to get started. Follow us on Instagram , Facebook and Twitter for photos from the event. 2021 Honorees Cav. Anthony …
https://www.osc.ny.gov/events/italian-heritage-month-reception