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Opinion 96-19
Whether a town and a fire district located within the town may jointly purchase land and construct a building to be used as the town hall and fire station
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 98-13
… for those who visit the town building. A town also may grant money for the support of a museum registered by the … a building for use by a town public library (see, e.g., 1978 Opns St Comp No. 78-796, unreported). Section … and historical material relative to the watershed (see, e.g., 15 Opns St Comp, 1959, p 92). As a necessary incident …
https://www.osc.ny.gov/legal-opinions/opinion-98-13X.4.A Identifying Information – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Identifying Information” section of the Vendor Record contains useful information about the vendor. Information on this page can be … The Identifying Information section of the Vendor Record contains useful …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationOversight of Direct Placement of Children
… the court with information to make decisions regarding the safety and well-being of a child, such as details of the … which the courts rely on to make decisions regarding the safety and well-being of a child. While Local Districts must … placement cases. Establish minimum standards for the safety of children in direct placement. Correct the errors …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenCOLA – Child Center of New York
… was to determine whether the cost of living adjustment (COLA) payment made by the Department of Health (DOH) to the … of New York was properly spent in accordance with the COLA Guidance for Submitting Claims that DOH issued for … years 2013-14. Background Each fiscal year, DOH makes COLA payments to not-for-profit contractors with an eligible …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkScarsdale Union Free School District – Overtime (2022M-105)
… complete report – pdf] Audit Objective Determine whether the Scarsdale Union Free School District (District) officials … Determine whether the Scarsdale Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Village of Millbrook - Financial Operations and Procurement (2018M-135)
… officials did not maintain documentation for $317,988 of restricted donations. The Village has two bank accounts … Law. Village officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Orange County – Motor Vehicle Oversight (2015M-314)
… Adopt a comprehensive policy to provide guidance on the disposal of motor vehicles. …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Germantown Fire District – Board Oversight (2014M-166)
… March 4, 2014. Background The Germantown Fire District is a district corporation of the State, distinct and separate … expectations for managing District resources, there is an increased risk of abuse. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… 1, 2015 through March 22, 2017. Background The Kenmore Housing Authority is located in the Village of Kenmore in … was established in 1970 to provide low-income housing for qualified individuals. Budgeted appropriations … Kenmore Housing Authority Selected Financial Operations 2017M157 …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Dolgeville Central School District – System Access Controls (2016M-265)
… and sensitive information in the District’s financial system and student information system for the period July 1, 2014 through April 15, 2016. … approximately $19 million. Key Findings Not all financial system and student information system user accounts were …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Jamesville-Dewitt Central School District – Procurement (2016M-264)
JamesvilleDewitt Central School District Procurement 2016M264
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Village of Whitney Point – Cash Disbursements (2013M-69)
… the Village’s internal controls over cash disbursements for the period June 1, 2011, through January 29, 2013. … of four Trustees and a Mayor. The Village’s annual budget for the 2012-13 fiscal year was $1.22 million. Key Findings … a thorough and deliberate audit of the claims presented for payment and therefore, did not ensure that disbursements …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Village of Brookville – Board Oversight (2015M-45)
Village of Brookville Board Oversight 2015M45
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Town of Greene – Budget Practices (2016M-409)
… 1, 2015 through October 11, 2016. Background The Town of Greene is located in Chenango County and has a population of … Town of Greene Budget Practices 2016M409 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… you will receive additional benefits for service over 20 years if your employer adopted coverage under Section 384-e and/or 384-e (b) of the RSSL. If your employer adopts either of these … percent of your FAE for each year of service earned with a public employer before your work as a police officer or …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bService Retirement Benefits – Special 20- and 25-Year Plans
… 20 years or more of creditable service can retire with 50% of their Final Average Earnings (FAE) , plus an …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsOpinion 2010-3
… DISTRICTS: Fire Protection Contracts (cost of debt service of fire company as part of "definite sum"); (not … to be subject to a referendum. The fire company's debt service expenses for its debt incurred to finance a firehouse … Ops St Comp No. 70-182; 22 Ops St Comp No. 66-1034, at 853 [1966]). Accordingly, a fire protection contract between …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3State Agencies Bulletin No. 1025
… to mail direct deposit advice statements directly to the employee. Affected Employees Employees enrolled in Direct Deposit whose agency participates in the new direct mail distribution option Effective Date(s) Immediately Background At the request of many agencies, OSC is offering an option to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1025-direct-mailing-direct-deposit-advice-statementsState Comptroller DiNapoli Releases Municipal & School Audits
… County) District officials did not properly identify, report or implement needed remediation to reduce lead … DOH’s Health Electronic Response Data System. Greenwood Lake Union Free School District – Audit Follow-Up (Orange … audited for accuracy and completeness. The audit included nine recommendations to help officials monitor and improve …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0