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Summary of LOSAP Regulations
Summary of LOSAP Regulations local approval of State administration of the program
https://www.osc.ny.gov/files/local-government/resources/pdf/losapregsummary.pdfOpinion 88-3
… Comptroller (fines for violations of Workers' Compensation Law) WORKERS' COMPENSATION LAW, §52(2): Fines imposed under the Workers' Compensation Law are paid into the Uninsured Employers' Fund. You ask that … subdivision two of section 52 of the Workers Compensation Law WCL regarding the disposition of fines …
https://www.osc.ny.gov/legal-opinions/opinion-88-3XVIII.1 Capital Projects – XVIII. Capital Projects
… and public authorities to enter individual capital projects in the SFS. The purpose of Budget Bulletin E-1196 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipResponsiveness to Noise Complaints Related to Construction Projects
… on the community. Increase the level of review of AHV renewal requests to ensure they are appropriately vetted …
https://www.osc.ny.gov/state-agencies/audits/2017/08/31/responsiveness-noise-complaints-related-construction-projectsTown of Milford – Justice Court Operations (2014M-279)
… internal controls over the Court’s financial activity for the period January 1, 2013 through July 9, 2014. … by an elected five-member Town Board, which is responsible for the general oversight of the Town’s financial activities, … internal controls over the Courts financial activity for the period January 1 2013 through July 9 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Opinion 94-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … for office) PUBLIC OFFICERS AND EMPLOYEES -- Deputy (need to meet qualification for principal office) - - Eligibility … TOWN LAW, §177-b; PUBLIC OFFICERS LAW, §9: In order to qualify for appointment as deputy treasurer of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-8XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… 223 and ST-220-TD . A second certification form ( ST-220-CA ) is required to be provided by the contractor to the … the applicable renewal term, provide certification (ST-220-CA) to the contracting agency that the requisite (ST 220-TD) … 5-a, the procuring agency must include a copy of ST-220-CA in all contract packages submitted to OSC for approval. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationOpinion 97-22
… Uses (financing by county of construction of community college dormitory) COMMUNITY COLLEGES -- Powers and Duties … -- Powers and Duties (financing the cost of community college dormitory) EDUCATION LAW, §§6304, 6306: The county governing board, and not the county community college board of trustees, may authorize the issuance of …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Town of Stockton – Financial Management (2014M-90)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial management practices for the period … The purpose of our audit was to assess the Towns financial management practices for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90State Agencies Bulletin No. 2286
… agencies of a program that will automatically update the Form 8233 information on the Employee Tax Data page when the Form is no longer valid, to ensure employees with expired … Employees: Nonresident alien employees with an expired Form 8233. Background: Per IRS publication 519, if a tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2286-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and reports, as … was completed in May 2023, subsequent years have not been audited. Ensure the past six fiscal year AFRs were prepared …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Opinion 88-49
… prevent him or her from discharging his or her duties as a de facto officer ( Application of Delehanty , 202 Misc 33, …
https://www.osc.ny.gov/legal-opinions/opinion-88-49Town of Lewisboro – Financial Condition (2014M-309)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … plan. Key Recommendations Develop a realistic plan to accumulate and maintain a reasonable amount of fund … funds. Develop a comprehensive multiyear financial plan to establish long-term objectives for funding long-term needs. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309Opinion 92-37
… 1 of section 173, on the other hand, provides that certified copies of a town board resolution "establishing or extending …
https://www.osc.ny.gov/legal-opinions/opinion-92-37County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… acquisition, COIDA officials learned that a large-scale timber operation would be the only type of local industry …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaXI.18.C Consultant Disclosure – XI. Procurement and Contract Management
… State Consultant Services Contractor's Planned Employment form ( AC 3271-S ) in the procurement record submitted to OSC for new consultant contracts. The completed form must include information for all employees providing … by the contractor or a subcontractor. Please note that the form captures the necessary planned employment information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18c-consultant-disclosureTown of Louisville – Water User Charges (2015M-44)
… financial duties or provide sufficient oversight of billing, collecting and recording of water payments and … users have administrative rights in the computerized water billing system which allow them to adjust customer accounts, … in the system. Key Recommendations Segregate the duties of billing, collecting and recording or provide for oversight …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Town of Brant – Justice Court (2014M-180)
… Purpose of Audit The purpose of our audit was to review the Justices’ records and reports for the period … Town Justice Court operations. Town revenue attributable to Court operations in 2013 was $366,772. Key Findings The … The Justices did not always report and remit funds to the Justice Court Fund (JCF) in a timely manner. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180CUNY Bulletin No. CU-421
… tax credit and of the Office of the State Comptroller’s (OSC) approach to update affected employee records. … Employees hired under the HIRE Act Effective Date(s) Institution paychecks dated January 13, 2011 Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actHornell City School District - Financial Management (2019M-38)
… complete report - pdf] Audit Objective Determine whether the Board adequately managed the District’s financial condition. Key Findings Conservative … budgeting has produced operating surpluses negating the use of appropriated fund balance. Certain reserve … Determine whether the Board adequately managed the Districts financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38