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XI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… State may not enter into formal contracts with each other, on the basis that the two agencies have no separate or … dispute "inside the State government." The opinion went on to say, however, that state agencies, departments and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsDiNapoli: Former Marbletown Fire Chief Pleads Guilty in Connection With $100K Theft From the Department
… Department to serve and protect others, but instead preyed on the public’s philanthropy, all to fill his pockets. … Richard M. Heaty. He is due back in court for sentencing on Sept. 3. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-marbletown-fire-chief-pleads-guilty-connection-100k-theft-departmentDiNapoli: Local Sales Tax Collections Drop for Second Quarter of 2020
… in New York City, revealing the effect of the pandemic on consumer behavior. We'll be watching July closely to see … smaller vendors online. (New York already receives taxes on most sales made by the largest online retailers.) …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-local-sales-tax-collections-drop-second-quarter-2020Forms and Publications
… for Securities and Cash - We’ll require you and the reporting organization to complete this form if we can’t find … Wire Extension Request Form Handbook for Reporters of Unclaimed Funds OFAC Blocked Accounts - reference section on Blocked Accounts Property Type Table Report of Abandoned Property (AC 2686 …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsTown of Wethersfield – Capital Project (2025M-46)
… [read complete report – pdf] Audit Objective Did the Town of Wethersfield (Town) Board (Board) properly plan for and … The Board is responsible for the oversight and management of capital projects, including ensuring they are properly … projects are generally large in scale, require large sums of money and are long-term. In May 2017, the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… services do not involve consumable goods and no transfer of an asset (to the State) occurs when services are provided … services such as bond counsel, agency representation in court/hearings, review of documents, etc. 55174 Attorney for … reimbursement of travel expenses of non-salaried public officers who are members of boards, commissions, advisory …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceMcLean Fire Department - Financial Operations (2018M-40)
… of our recommendations. Appendix B includes our comment on an issue raised in the Department’s response letter. … …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Cost-Saving Ideas: School District Auditing – Audit Committee
… as a separate advisory committee or a combination of the two a district resident or nonresident Who does not … employees or service providers (see Avoiding conflict of interest ) Resources "Audit Committee Charter Guidance [pdf]," Office of the State Comptroller (includes audit committee charter …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeCity of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… 28, 2017. Background The City of Glens Falls is located in Warren County and has a population of approximately 14,300. The City is governed by an elected six-member Common Council. Budgeted … awareness training. Officials do not prevent or monitor public disclosure of information that could jeopardize the …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Town of East Hampton – Budget Review (B17-7-15)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2018 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Catskill Central School District – Financial Management (2017M-134)
… District’s budgeted appropriations for the 2016-17 fiscal year totaled approximately $39.4 million. Key Findings Budget …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Village of Nassau – Budgeting (2018M-3)
… budgets based on reasonable estimates for the period June 1, 2014 through September 30, 2017. Background The … 1,100. General fund budgeted appropriations for the 2017-18 fiscal year total $697,543. Key Findings General fund … of May 31, 2017, which represents 68.5 percent of the 2017-18 appropriations. Village officials have not developed a …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Town of Union Vale – Procurement and Information Technology (2017M-172)
… 1, 2016 through May 24, 2017. Background The Town of Union Vale is located in Dutchess County and has a population of … for unauthorized personal Internet use. … Town of Union Vale Procurement and Information Technology 2017M172 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Pine City Fire District No. 1 – Board Oversight (2017M-166)
… City Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Southport in … Revise the fuel policy to provide reimbursement based on actual expenditures or standard mileage. Establish reserve …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… to fund operations. Use surplus funds as a financing source to fund one-time expenditures and needed reserves or …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementCattaraugus County - Onoville Marina and Probation Department (2018M-32)
… of tickets or ticket stubs sold and count money collected on a daily basis. Issue duplicate receipts for all money …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Bay Shore Fire District – Time and Attendance Records (2017M-264)
… they were entitled for the period January 1, 2016 through June 30, 2017. Background The Bay Shore Fire District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Becoming Eligible for a Benefit – En-Con Police Officers Plan
… your service, age at retirement and the salary you earned when you were an active member. Vesting is automatic — you do …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitBecoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Once you have accrued five years of credited service, you will be vested. This means you have earned the right to receive a retirement benefit, even if you leave public … you reach age 63. Vesting is automatic — you do not have to fill out any paperwork or file an application to become …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitState Agencies Bulletin No. 1697
… 2019 maximum salary limit for members of ORP and VDC in Tier 6 Background In accordance with Section 415 of the … 2019 plan year, which is the calendar year for ORP and VDC Tier 6 participants. Affected Employees Employees who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1697-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-defined