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Opinion 88-42
… of (adjustment by county of erroneous payments to other municipalities) MUNICIPAL CORPORATIONS -- Setoff (right of county to recoup erroneous sales tax allocations to other … villages in the county in a manner which did not comply with the provisions of Tax Law, §1262. Specifically, in that …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 2001-4
… and an additional hourly rate for duties performed in connection with a revaluation. When compensation is paid in … during the time the assessor would be performing duties in connection with the revaluation. After the completion of the … for a limited, fixed number of hours and that the work in connection with the revaluation would cause an increase in …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Opinion 88-43
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. WORKERS' COMPENSATION … not obligated to replenish the sheriff's personnel account by appropriation of workers' compensation benefits which have … the general fund from a self-insurance fund maintained by the county. This is in reply to your letter with respect …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 97-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE … INSURANCE LAW, §§9104, 9105: Unless otherwise provided by special act, the members of a volunteer fire department … be used for the benefit of the department, as determined by the members of the department. Sections 9104 and 9105 also …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 95-14
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE … INSURANCE LAW, §§9104, 9105: Unless otherwise provided by special act, the members of a volunteer fire department … be used for the benefit of the department, as determined by the members of the department. Sections 9104 and 9105 also …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Oversight of Nurse Hiring and Retention
… (Health and Hospitals) ensured that direct hire and temporary nurses were appropriately screened before they were … employed direct hire nurses as of May 2, 2017 and all temporary nurses as of August 1, 2017. Background Health and … as of August 1, 2017, it retained the services of 1,369 temporary nurses (see Exhibit A for a breakdown by facility). …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionState Comptroller DiNapoli Releases State Audits
… Office of General Services (OGS): Business Services Center Shared Services (2016-S-16) The state’s 2012-13 budget established the Business Services Center within OGS as a centralized office for processing … that are common across state agencies. Auditors found the center has improved the consistency and efficiency of certain …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… Law (Town Law), to provide an emergency medical service, a general ambulance service, or a combination of such … Town did not use required civil service procedures, such as selecting individuals through a civil service list, prior … the town’s hiring processes are susceptible to biases such as favoritism and nepotism. Ensure there was a current …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49State Comptroller DiNapoli Releases School Audits
… his office completed audits of Aloma D. Johnson Charter School , Center Moriches Union Free School District , Colton-Pierrepont Central School District , Kendall Central School District , … Thomas P DiNapoli announced today the following school audits have been issued …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… accurately recorded collections that auditors reviewed in the central accounting records, she did not always deposit collections in a timely manner. Auditors also identified that staff in the clerk-treasurer’s office did not routinely issue …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: New York Sees Improvement in Condition of Local Bridges
… When the state Department of Transportation inspects a bridge, it assigns a rating or score – ranging from 0 (worst) … share of local bridges in good condition. Nearly every county and New York City had at least one local bridge rated in poor condition in 2023. Ulster County had the most, with 63 in poor condition, followed by …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesUnified Court System Bulletin No. UCS-339
… provided the employee: Is in an eligible bargaining unit on 04/01/2024; and Has a Payroll Status of Active, Leave With … Compensation Leave or an Unpaid Military Stipend Leave on 04/01/2024; and Has a Comp Rate Code of ANN or BIW (only … 03/28/2024, the JLP payment must be manually entered by agencies on the Additional Pay page using Earnings Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-339-april-2024-unified-court-system-ucs-judicial-longevity-paymentUnified Court System Bulletin No. UCS-276
… agencies of the new Additional Pay Earnings Code for the UCS Security and Law Enforcement Differential (“SLED”) … between the Unified Court System of the State of New York (UCS) and the affected bargaining units (Bargaining Units DR, … which implemented the 2017-2020 Agreement between the UCS and the Civil Service Employees Association (CSEA – BU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-276-new-earnings-code-unified-court-systems-ucs-security-and-lawDiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… of Valley Stream Union Free School District 30 will focus on budgeting practices and the resulting property tax levy … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to promote openness in government and provide …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… moneys are to be used in accordance with rules prescribed by the Comptroller which include, but are not limited to: … under these sections are operated and maintained on the imprest basis, i.e. the fund is replenished for the … of the custodian in charge of the advance. Requirements on how to establish, maintain, account for, reimburse, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewHuman Resource Practices (Follow-Up)
… and over 80 outpatient clinics and other centers. Based on information provided by Upstate, it serves approximately 1.8 million people and is … and 1,700 job changes. Our initial audit report, issued on September 25, 2019, sought to determine if Upstate …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followOversight of Nurse Licensing (Follow-Up)
… the Program Our initial audit report, which was issued on September 29, 2017, determined whether the State Education … (Department) independently verifies information submitted by nursing license applicants; monitors nurses once they are … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followCity of Hornell – Business Improvement District (2018M-38)
Determine whether the City of Hornell City Common Council Council provided sufficient oversight of the Business Improvement District BID to ensure it operated in accordance with the BID Plan Plan
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Rochester City School District – Payroll and Procurement (2016M-435)
… audit was to determine if the District properly calculated and adequately supported payroll-related payments and payments for goods and services for the period July 1, 2014 through October 25, … Rochester City School District Payroll and Procurement 2016M435 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435North Shore Central School District – Fuel Inventory (2017M-89)
… gallons dispensed. The department did not maintain a book inventory and reconcile it to the physical inventory for … accurate. Key Recommendations Ensure electronic or manual book inventory records of fuel are maintained, including the … fuel supplies are periodically measured and reconciled to book inventory records. Any differences should be promptly …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89