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Town of Schuyler Falls – Host Fee Payments (2026M-26)
… confidence that revenues are properly received so they can be used for their intended public purpose and potentially …
https://www.osc.ny.gov/local-government/audits/town/2026/06/18/town-schuyler-falls-host-fee-payments-2026m-26Office of Operations: 2025 Virtual Fall Conference
… if you have questions or need assistance. COURSE SCHEDULE Monday, October 6 9:00 – 10:30: Procurement Record Document Submission Guide This course will provide attendees with an overview of the … OSC through Electronic Document Submission System (EDSS) Course Length: 1.5 hours Join WebEx Add to Outlook …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2025-virtual-fall-conference-archivedOpinion 91-3
… or statutory amendments that bear on the issues discussed in the opinion. SUPERINTENDENT OF HIGHWAYS -- Powers and … vehicles. Town Law, §§64(1) and (3), respectively, vest in the town board "the general management and control of the … such equipment "shall be used by the town superintendent in such manner and in such places in such towns [sic] as he …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 90-18
… bidding, competitive bidding is required if it is known or can be reasonably anticipated that the county will expend, in …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Opinion 2005-2
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for expenses in operating personal vehicles) INSURANCE LAW §§9104, 9105: Foreign fire tax monies may not … a volunteer fire department may expend foreign fire insurance tax monies to reimburse active members of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 89-61
… outside of any incorporated villages. VILLAGE LAW, §3-301(2)(a); UNIFORM JUSTICE COURT ACT, §§201(b), 2001(1), 2101(i)(2); CRIMINAL PROCEDURE LAW, §100.55: A village may abolish the …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 93-10
… LAW, §206-a; GENERAL CONSTRUCTION LAW, §24; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(3): A non-charter county must … of the county may enact a local law pursuant to Municipal Home Rule Law, §10 providing for the closing of particular … to be transacted at county offices. March 11, 1993 Alan O. Minsker, Esq., County Attorney County of Cattaraugus …
https://www.osc.ny.gov/legal-opinions/opinion-93-10Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… detailed, up-to-date inventory records for all computer hardware, software and data. The information maintained for each piece of computer hardware should include a description of the item including … and any pertinent licensing information. In addition to hardware and software inventories, local governments and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesState Agencies Bulletin No. 2291
… Clothing Allowance. Affected Employees: All employees in the Operational Services Unit (OSU) – BU03 represented by … Work-Related Clothing Allowance may be processed beginning in Institution Pay Period 17L paychecks dated 12/12/2024, or … dated 12/18/2024. Eligibility Criteria: Employees in Bargaining Unit 03 on 10/01/2024 are eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2291-2024-work-related-clothing-allowance-osu-employees-represented-civilSelected Safety and Security Equipment at Train Stations
… September 2015. Failure to perform maintenance activities can shorten the operating life of the equipment and decrease …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsOversight of Persons Convicted of Driving While Intoxicated
… (Office) provided proper oversight of persons convicted of Driving While Intoxicated. Significant emphasis was placed on … 15, 2010 through June 25, 2015. Background In New York, Driving While Intoxicated (DWI) is a serious crime that may … to ensure that they have not been drinking while driving (rolling test). The IID vendor is to notify the …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedSelected Controls Over the Property Tax Assessment Process
… valuation calculations. For co-ops and condos, assessors can select comps contained in CAMA. Once CAMA determines the … Property inspections are required so that the assessor can make an informed determination of the value of the … for such adjustments, the objectivity of the process can be compromised. 93 (39 percent) of 237 Global Changes and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processOversight of Adult Protective Services Programs
… Office of Children and Family Services adequately monitors Adult Protective Services activities to protect vulnerable … of Children and Family Services (OCFS) administers the Adult Protective Services (APS) program to assist vulnerable … or other legal intervention. Within OCFS, the Bureau of Adult Services (Bureau) oversees local APS programs …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsProtection of Managed Pollinators (Honey Bees)
… This audit covered the period January 2017 through August 2022. About the Program Wild and managed pollinators are … honey bees pollinate $15 billion worth of crops in the United States each year. About one-third of the food eaten by … almonds, to name just a few. Therefore, honey bees are the United States’ primary commercial pollinator. Beekeepers are …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesRoosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… trust with students and families, as data breaches can lead to identify theft and loss of confidence in a … information. The cost associated with data breaches can be significant which can strain school budgets. Implementing a robust …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mCUNY Bulletin No. CU-837
… RBP Ratification Bonus Payment Agency Actions: Agencies can begin submitting transactions to process the Ratification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-837-professional-staff-congress-psc-part-time-ratificationState Agencies Bulletin No. 2389
… is to provide agency instructions for processing the 2025 CSEA OSU Work-Related Clothing Allowance. Affected … Office of Employee Relations (OER) memorandum dated 10/15/2025 provides for a Work-Related Clothing Allowance. Effective Dates: The 2025 CSEA OSU Work-Related Clothing Allowance may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2389-2025-work-related-clothing-allowance-osu-employees-represented-civilState Police Bulletin No. SP-245
… processed automatically. Affected Employees: All employees in the State Police Investigators Unit (BCI) – BU62 … Payment is effective on 11/01/2024 and will be processed in a separate check (there is not a Direct Deposit option for this payment) in the Administration Pay Period 17L check dated 12/04/2024.: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-245-2024-holiday-bonus-payment-eligible-employees-state-policeState Agencies Bulletin No. 1575
… Payroll officers should also become acquainted with IRS Form W-4 and New York State Form IT-2104 (Employee's Withholding Allowance Certificates) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesState Comptroller DiNapoli Releases Municipal & School Audits
… period were approximately $87 million. Of the $67 million in year-end transfers, $50.6 million went to the district’s … did not record and report all financial transactions in a timely and accurate manner, which increased the risk … financial records and reports for fiscal year 2024 in accordance with state law. In addition, the supervisor did …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-audits