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Opinion 91-15
… that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (authority of newly incorporated … park land fee upon subdivision plat already so assessed by town) TOWN LAW, §277(1); VILLAGE LAW, §7-730(1): When a … the village to modify a portion of the filed subdivision map in order to change the configuration of a road and change …
https://www.osc.ny.gov/legal-opinions/opinion-91-15Oversight of Certified Homeless Shelter Food Services
… Purpose To determine whether the Office of Temporary and Disability … May 10, 2018. Background Shelter operators are required to provide meals that are balanced, nutritious, and adequate in amount to meet the dietary needs of residents. Such meals should be … To determine whether the Office of Temporary and Disability …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesOversight of Drug Disposal
… disposal of unused and unwanted controlled substances in New York State is regulated at the federal level primarily by …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalOpinion 92-6
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Family Relationships … GENERAL MUNICIPAL LAW, §§800[2],[3], 801, 803: A clerk in a town highway superintendent's office, whose duties … equipment to the clerk's spouse. You ask whether a clerk in the highway superintendent's office would have a conflict …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Retirement System Membership – Special 20- and 25-Year Plans
… and paid firefighters working for New York State or any municipal employer in the State, membership in the New York … adopting this plan, whichever is later (you must file your election in writing with the Office of the State … in a special plan after one year has passed. If your date of membership is January 1, 2015, or later, and you are …
https://www.osc.ny.gov/retirement/publications/1517/retirement-system-membershipLe Roy Central School District – Reserve Funds (2022M-110)
… established and used reserve funds and maintained them at reasonable levels. Key Findings Although the Board and … and did not transparently use or maintain all reserves at reasonable levels. The Board and District officials: … not demonstrate that $2 million held in four reserves was reasonable or needed. For example, as of June 30, 2021, the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110State Police Accidental Disability (Section 363-bb) – State Police Plan
… one or more medical examinations. The cost of the medical exam will be paid for by the Retirement System. Notice of …
https://www.osc.ny.gov/retirement/publications/1518/state-police-accidental-disability-section-363-bbVillage of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Village’s water and sewer funds for the period June 1, … Village of Holley Financial Condition of the Water and Sewer Funds 2014M334 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Newfane Central School District – Financial Management (2020M-88)
… of annually appropriating fund balance that is not needed to finance operations and overstating appropriations … fund balance exceeded the limit each year by $8.1 million to $9 million, or 26 to 28 percentage points, which exceeded the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Frankfort – Justice Court Operations (2022M-16)
… not reported timely. The Court software lacked fundamental controls. As a result, court clerks could delete and …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16Belleville-Henderson Central School District - Information Technology (2019M-128)
… and securing personal, private and sensitive information. The District did not have a disaster recovery plan. Sensitive … Develop written procedures for managing access to the network and financial application. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mOpinion 92-29
… of General Municipal Law, §207-m to salary of deputy police commissioner); (salary of individual filling vacancy in office of police commissioner) POLICE AND POLICE PROTECTION -- Police Commissioner …
https://www.osc.ny.gov/legal-opinions/opinion-92-29State Police Bulletin No. SP-84
… increase ( PRO ) effective 4/07/05 Command Pay increase ( COM ) effective 4/07/05 Maintenance Allowance increase ( MTA … where the employee's bargaining unit is 62. Command Pay (COM) For employees whose bargaining unit is 62 and have Command Pay ( COM ) of $2,328.00, OSC will insert a row and update the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-84-state-police-bu-62-arbitration-award-implementation-2003-05Ending Your Membership – New Career Plan
… Once you join, there are five ways your membership can end: If you do …
https://www.osc.ny.gov/retirement/publications/1515/ending-your-membershipMetropolitan Transportation Authority: Ridership Trends - January 2010
The Metropolitan Transportation Authority (MTA) is responsible for operating the largest mass transit system in the nation.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-18-2010.pdfGetting the MTA Back on Track - August 2010
The Metropolitan Transportation Authority (MTA) is responsible for operating the largest mass transit system in the nation.
https://www.osc.ny.gov/files/reports/osdc/pdf/mta-summary-report.pdfCybersecurity Month Software Management
Learn about software management practices that you can implement in your municipality to help mitigate cybersecurity threats.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-software-management-10-11-22.pdfFinancial Outlook for the Metropolitan Transportation Authority - September 2021
Since the start of the COVID-19 pandemic, the MTA has been in a state of existential crisis.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2022.pdfOil Tranpsort Letters
Comptroller DiNapoli sent 14 letters seeking information on safety measures taken by businesses involved in shipping oil.
https://www.osc.ny.gov/files/press/pdf/oil-transport-letters.pdfRatio of Employee Compensation to Revenue NYC
Ratio of Employee Compensation to Revenue For the Seven Largest Financial Firms Headquartered in New York City
https://www.osc.ny.gov/files/press/pdf/firm-compensation-to-revenue-nyc.pdf