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Parkland Alienation (2014-MS-5)
… [pdf] , Orangetown [pdf] ; the Counties of Onondaga [pdf] and Nassau [pdf] ; the Villages of Port Jefferson [pdf] and … compliance with their Parkland Alienation legislation for the period January 1, 2011 through December 31, 2013. … convey parkland to a non-public entity, or to use parkland for another purpose, the municipality must receive prior …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Homer Central School District – Financial Condition (2013M-306)
… 30, 2013. Background The Homer Central School District is located in Cayuga, Cortland, Onondaga and Tompkins Counties. The District is governed by the Board of Education which comprises nine … because District expenditures were significantly less than what had been estimated for those years. Two of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Watervliet City School District – Payroll and Claims Processing (2013M-4)
… 30, 2012. Background The Watervliet City School District is located in the City of Watervliet in Albany County. The District is governed by the Board of Education which comprises five …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Delaware County – Court and Trust Funds (2022-C&T-2)
The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1 2019 through March 24 2022
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Warren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… is managed by a President who is an employee of the EDC. For the purpose of managing the Corporation’s day to day …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… disbursements of Federal funds or value of assistance for non-cash benefit programs, must be presented accurately since it provides the basis for the State's Federal Single Audit. Furthermore, accurate … and Federal funds cash management procedures for Federal funds. The annual schedule also includes Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsRoosevelt Fire District – Length of Service Award Program (2025M-40)
… pdf] Audit Objective Determine whether the Roosevelt Fire District (District) Board of Fire Commissioners (Board) … to cover all benefits paid to the LOSAP participants and beneficiaries. By obtaining an annual LOSAP audit or … to help protect the benefits earned by the volunteers for service to their communities. The Board also could not …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Report 2022-S-35 ). About the … and Essential Plan coverage because DOH did not account for the Essential Plan as a liable third-party health … the problems identified in the initial audit report. For example, DOH deployed a new process in its claims …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planSUNY Bulletin No. SU-344
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2023 SUNY … on the payroll in their regular position and will continue to be paid. Agency Actions - Summer Session Payment … SERVICE MAXIMUM PERCENTAGE OF ACADEMIC YEAR SALARY (Round to the next higher week) 1 WEEK 2.67% 2 WEEKS 5.33% 3 WEEKS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-344-2023-suny-summer-sessions-paymentsOpinion 97-2
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. INSURANCE -- Health … premiums paid by the former school board member. We have been informed that the school district participates in a …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Opinion 97-11
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and … established (L 1993 ch 356, §2). The amendment would not have been necessary if a public benefit corporation …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 2001-2
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … to the service award point system. Even if it does, we do not believe the isolated word "minimum" is sufficient to …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2State Agencies Bulletin No. 618
… is used to determine the prorated daily rate of pay for all calculations of regular biweekly wages when a mid-pay … the system will use the days of work (Y) in the schedule and determine the daily rate by dividing the number of Ys in … This calculation will then be used to determine the wages for a specific period of time. The agency will no longer need …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/618-automatic-entry-default-work-schedules-pay-basis-codeSUNY Bulletin No. SU-328
… purpose of this bulletin is to provide agency instructions for processing the 2022 SUNY Summer Sessions Payments. … Session in 2022 are affected. Effective Dates Contracts for 21P employees will end 06/08/2022. However, the status of … will remain on the payroll in their regular position and will continue to be paid. Summer Session Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-328-2022-suny-summer-sessions-paymentsXVI.4.A Cash and Investments – XVI. Financial Reporting
… description of deposit and investment policies related to credit risk, concentration of credit risk, interest rate risk, and foreign currency risk … a government’s allowable deposits and investments. Credit Risk - Credit quality ratings on investments, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsOpinion 91-26
… -- Architectural Services (provided to public library by firm employing daughter of library board member) -- Codes of … contract with firm employing daughter) GENERAL MUNICIPAL LAW, §§800(3), 801, 806: A member of a public library board … by the library board. Article 18 of the General Municipal Law (§800 et seq .) contains provisions of law which relate …
https://www.osc.ny.gov/legal-opinions/opinion-91-26SUNY Bulletin No. SU-359
… Session in 2024 are affected. Effective Dates: Contracts for 21P employees will end 06/05/2024. However, the status of … will remain on the payroll in their regular position and will continue to be paid. Agency Actions - Summer Session … 33.33 % Exceptions When reporting Summer Session Payments for employees who are not in an annual Comp Rate Code (CAL, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-359-2024-suny-summer-sessions-paymentsRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… Authority (MTA)—Bridges & Tunnels (B&T), MTA Bus Company (MTA Bus), and New York City Transit-Department of Buses (Transit …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsOpinion 2001-15
… of the "property and facilities" of a district to a town, county, city, village, joint water works system or a public …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Applying for Reclassification – World Trade Center Presumption
… Trade Center Notice (RS6047-N) on or before September 11, 2026. If you do not file for reclassification on or before September 11, 2026, you must still file an Application for World Trade …
https://www.osc.ny.gov/retirement/publications/world-trade-center/applying-reclassification