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Opinion 92-1
… securities); (submission of securities in excess of amount to be withdrawn); (substitution of certificates of … §§106, 109-b: (1) A municipality does not have discretion to refuse to permit the withdrawal of retained percentages when proper … with withdrawal of amounts retained from payments to contractors …
https://www.osc.ny.gov/legal-opinions/opinion-92-1SUNY Bulletin No. SU-380
… of this bulletin is to provide instructions to agencies for processing the 2025 $1,500 GSEU Non-Pensionable Lump Sum … in the GSEU bargaining unit listed above may be eligible for a one-time lump sum payment. The one-time lump sum … Dated 10/22/2025. Eligibility Criteria: To be eligible for payment, on 10/01/2025 (Eligibility Date) and 10/08/2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-380-state-university-graduate-student-negotiating-unit-gsnuSeaford Fire District – Length of Service Award Program (2014M-319)
… Audit The purpose of our audit was to examine the District’s controls over its Length of Service Award Program (LOSAP) … year was $113,300. Key Findings The District’s LOSAP point system is not consistent with New York State General … the records maintained for activities performed under the point system were accurate and complete. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Chenango Valley Central School District -- Budget Review (B18-4-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … Chapter 260 of the Laws of 2008 authorizes the District to issue debt totaling $3.5 million to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… acquiring property, resulting in the likely expenditure of more money than necessary: The Town spent over $3.6 … Center (SMC). After an adjustment for the stated value of rent, we estimate the sale price was approximately … Town of Aurora Real Property Acquisition and Sale 2018M64 …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Washington County – Procurement (2017M-224)
… period January 1, 2016 through May 31, 2017. Background Washington County is located in the eastern part of New York … Washington County Procurement 2017M224 …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224State Agencies Bulletin No. 1625
… agencies that the pensionable overtime earnings limit for Tier 5 Employee Retirement System (ERS) and Tier 5 Teacher’s Retirement System (TRS) members for calendar year 2018 is $19,001.55. Background In … thereafter by three percent. The overtime earnings limit for 2018, 2019, and 2020 have been calculated by the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1625-tier-5-pensionable-overtime-earnings-limit-calendar-year-2018-employeesDivision of Housing and Community Renewal Bulletin No. DH-43
… Code of HRY . Agency Actions Notify affected employees. It is the agency’s responsibility to change the employee’s Dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-43-district-council-37-local-1359-division-housing-andState Agencies Bulletin No. 1507
… check box. These changes have been added as part of the new uncashed payroll check outreach process. Paychecks cashed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1507-changes-review-paycheckFulton County Industrial Development Agency – PILOT Program (2014M-291)
… Purpose of Audit The purpose of our audit was to evaluate the IDA’s project monitoring practices for the … County Industrial Development Agency was created in 1970 to further economic development in the County. The Agency is … during our audit period did not have a recapture clause to recover benefits from the businesses if they did not meet …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programVillage of Hobart - Board Oversight (2018M-88)
… taxpayers. A Trustee, as co-owner of a local hardware store, had a prohibited conflict of interest. 1 She received … as a result of 59 contracts totaling $2,398 between the store and the Village during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… is an independent public benefit corporation created under New York State General Municipal Law. The IDA is governed by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectBus Driver Licensing (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial report, Bus Driver Licensing (2012-S-30). Background Our initial … To determine the extent of implementation of the four recommendations included in our initial report Bus Driver Licensing 2012S30 …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/bus-driver-licensing-followChautauqua Utility District – Banking (2017M-121)
… if banking transactions were adequately safeguarded for the period January 1, 2014 through March 27, 2017. … District, which is located within the Town of Chautauqua in Chautauqua County, provides water, sewer and lighting … York State Legislature in 1934. Budgeted appropriations for 2016 totaled approximately $1.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Greece Public Library – Information Technology (2017M-130)
… and the sanitation and disposal of hardware and electronic media. Adopt a comprehensive disaster recovery plan and …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Riverhead Central School District – Vendor Master File (2017M-139)
… The Riverhead Central School District is located in the Towns of Brookhaven, Riverhead and Southampton in Suffolk County. The District, which is governed by an … master file. The District did not have any procedures in place to determine whether a vendor name is already …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Erie County Water Authority – Information Technology (2018M-9)
… Authority is a public benefit corporation established in 1949, providing water supply to approximately 550,000 …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Town of Angelica – Justice Court Operations (2018M-11)
… Justice did not follow up on pending tickets listed in the New York State Department of Motor Vehicle database. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Genesee County – Purchasing (2015M-241)
… Department did not have documentation that it always made purchases from the vendor with the lowest bid price. County officials and employees who were provided with purchase cards did not always comply … with purchase cards understand their responsibilities, sign the cardholder agreement and adhere to the policy. …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241