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Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… 1, 2013 through April 14, 2015. Background The Village of Hunter is located in the Town of Hunter in Greene County. The Village, which has approximately … Village of Hunter Cash Receipts and Board Oversight 2015M254 …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Town of Lyndon – Purchasing (2013M-149)
… and $323,000 for the highway fund. Key Findings The Board did not adopt a procurement policy as required. In August … publications for guidance. However, this resolution did not satisfy the requirement to adopt a written … quotes for certain purchases, but did not retain them or attach them to the claim for review by the Board prior to …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Village of Cato – Audit Follow-Up (2023M-145-F)
… – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Village of Cato’s (Village’s) progress, as of June 10, 2025, in … The purpose of our review was to assess the Village of Catos Villages progress as of June 10 2025 in implementing …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office … the board received only one offer for the property, did not use a real estate broker to identify potential buyers and …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 91-26
… to prepare plans and designs for the construction of a new library building. You have informed us that both the …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 97-11
… Whether art 18 of the Gen Municipal Law authorizes a city to require …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 97-2
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover former school board members); … (municipal cooperative health benefit plans) -- Self-Insurance (municipal cooperative health benefit plans) … reimburse a former school board member for Part B Medicare insurance premiums paid by the former school board member …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Opinion 2001-2
… DISTRICTS -- Powers and Duties (discretion in crediting points under a service award program) VOLUNTEER FIREFIGHTERS … required in order to be credited with twenty-five points); (granting of points for one activity conditioned upon accumulation of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2XVI.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 … public benefit corporations also have large investment holdings. The three major policy issues relating to deposits … at the end of the period that are uninsured, not registered in the name of the government, and held by either …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… of MTA Bus. In 2007, the Chair of the MTA appointed a Blue Ribbon Commission on Sustainability and the MTA (Blue Ribbon Commission), which was charged with making … to MTA and its agencies. In 2009, MTA issued the Blue Ribbon Commission’s final report with recommendations in …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsSUNY Bulletin No. SU-328
… provide agency instructions for processing the 2022 SUNY Summer Sessions Payments. Affected Employees SUNY employees working Summer Session in 2022 are affected. Effective Dates … in their regular position and will continue to be paid. Summer Session Payment Procedures Summer Session payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-328-2022-suny-summer-sessions-paymentsSUNY Bulletin No. SU-359
… Affected Employees: SUNY employees working Summer Session in 2024 are affected. Effective Dates: … position and will continue to be paid. Agency Actions - Summer Session Payment Procedures: Summer Session payments must be reported each pay period … provide agency instructions for processing the 2024 SUNY Summer Sessions Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-359-2024-suny-summer-sessions-paymentsSUNY Bulletin No. SU-344
… provide agency instructions for processing the 2023 SUNY Summer Sessions Payments. Affected Employees: SUNY employees working Summer Session in 2023 are affected. Effective Dates: … position and will continue to be paid. Agency Actions - Summer Session Payment Procedures: Summer Session payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-344-2023-suny-summer-sessions-paymentsState Agencies Bulletin No. 618
… Purpose To inform agencies of the new procedure which will default work schedules depending … To inform agencies of the new procedure which will default work schedules depending …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/618-automatic-entry-default-work-schedules-pay-basis-codeXII.5.K Federally Reportable Payments – XII. Expenditures
… and payees. Business Units play a vital role in helping New York State comply with these IRS requirements by ensuring … Service (IRS). Business Units play a vital role in helping New York State comply with these IRS regulations by ensuring … amount for the appropriate withholding class. If New York State does not comply with the IRS regulations, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-paymentsOpinion 2000-22
… OF INTEREST -- Exceptions (contracts entered into prior to municipal service) -- Legal Services (contract with town … or her law firm. The attorney, however, would be required to disclose his or her interest in the contract. The attorney should also recuse him or herself from any matter affecting his or her law firm, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Opinion 99-4
… benefit the IDA was established. You indicate that such grants would be designated for specific undertakings such as … facilities, horse racing facilities and continuing care retirement communities ... and thereby advance the job … one of more projects" ( id ., §858[10]), to "accept gifts, grants, loans or contributions from, and enter into contracts …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Overview – Reporting Elected and Appointed Officials
… make sure your employees receive the benefits they’re due, you need to correctly report the time they work to NYSLRS. … and appointed officials who: Are members of NYSLRS; and Do not participate in a time-keeping system that either … or tracks accruals used and confirms that full hours were worked. If you have questions, we may have answered them …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/overviewXV.11 Journal/Revenue Transfers – XV. End of Year
… To facilitate OSC review of General Ledger Journal Entries and AP Journal Vouchers prior to the end of the fiscal year, … by the date identified in the Office of Operations Events and Deadlines Calendar . Submission of a transaction after this date may … To facilitate OSC review of General Ledger Journal Entries and AP Journal Vouchers prior to the end of the fiscal year …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv11-journalrevenue-transfersChenango Forks Central School District – Nonresident Tuition (2020M-69)
… officials properly identified and billed tuition for nonresident students. Key Finding District officials did … Determine whether Chenango Forks Central School District District officials properly identified and billed tuition for nonresident students …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69