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Village of Ossining – Parking Ticket Collections (2017M-259)
… adequate system is in place to collect outstanding parking tickets for the period January 1, 2016 through September 18, 2017. … Village has approximately $1.8 million in unpaid parking tickets outstanding as of September 30, 2017. Tickets have …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Albany Public Library – Leave Accruals (2015M-293)
… January 1, 2013 through August 31, 2014. Background The Albany Public Library is located in the City of Albany, Albany County. The Library, which is a Public School Library … Albany Public Library Leave Accruals 2015M293 …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… in a timely manner. Ensure that adequate procedures are in place to monitor the use of portable devices when they are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesBallston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… Library’s internal controls over donations and circulation desk cash receipts for the period June 1, 2013 through … documentation. Remit cash collections from the circulation desk to the Clerk on a timely basis. … Ballston Spa Public Library Donations and Circulation Desk Cash Receipts 2015M101 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mTown of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… and internal controls over cash disbursements for the period January 1, 2011, through April 30, 2012. Background … Town contained the Village of Edwards through our audit period. The Village was dissolved on December 31, 2012 and …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Available Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… When you die (even if it is only one year, or sooner, after retiring), nothing will be paid to any beneficiary. … will provide you with a reduced monthly benefit for your lifetime. At your death, the unpaid balance of your … will provide you with a reduced monthly benefit for your lifetime. It guarantees that if you die before receiving …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsOpinion 90-27
… within the proposed district (Town Law, §189-a[2][b]). Notice of the hearing must be published at least once in a … less than 10 days before the date of the hearing. Also, notice must be mailed to members of the town and village boards. The notice must contain a brief description of the boundaries of …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Administration and Collection of Real Estate Transfer Taxes
… and practices in place to allow it to effectively collect Real Estate Transfer Taxes (RETT), as required by relevant … of interests in real property, including those of real estate investment trusts, easements, and leases, are … and practices in place to allow it to effectively collect Real Estate Transfer Taxes as required by relevant law and …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesOpinion 98-20
… FIRE COMPANY -- Fire Police Squads (qualification for appointment to) FIRE COMMISSIONERS -- Powers and Duties (establishment of minimum service requirement for appointment to fire police squad) GENERAL MUNICIPAL LAW, … squad and is in the best interests of the fire district ( id .; NY Const, art XIII, §1; Rathbone v Wirth , 150 NY 459; …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Collection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… PBT and MFT, as required by relevant law and regulation. We found that, in general, the Department had systems and … MFT, as required by relevant law and regulation. However, we also found that the Department did not review … continued to be appropriate based on Department criteria. We also identified distributors that, despite Department …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followMorristown Fire District – Board Oversight (2025M-101)
… audit claims? Audit Period January 1, 2024 – May 5, 2025 We extended the audit period to review the District’s … the Audit Area The Board is responsible for the general management and control of the District’s financial … residents, taxpayers, the Office of the New York State Comptroller (OSC) and interested parties. Due to the lack of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Opinion 90-56
… the Military Law may be denied or diminished" ( Williams v Walsh , 289 NY 1, at p 6). For purposes of section 242, the … their return to civilian status (see also City of Albany v Helsby , 48 AD2d 998, 370 NYS2d 215 affd 38 NY2d 778, 381 …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Opinion 89-37
… the State Comptroller in connection with collateral loan brokers (i.e. "pawnbrokers") is a limited one. Licensed collateral loan brokers must file a registration statement with the State … Property Fund, oversees the compliance by collateral loan brokers with the provisions of the Abandoned Property Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-37Reporting of Billboard Income
… Property Income Expense Statements filed with NYC Dept of Fin …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeMedicaid Program – Oversight of Health Homes
… through October 2024. About the Program The Health Home Program (Program), implemented in New York in January … York State’s approach to Program implementation, a Health Home is the central point for directing patient-centered care … for reducing unnecessary health care costs. A Health Home is not a physical place; it’s a care management model …
https://www.osc.ny.gov/state-agencies/audits/2026/01/20/medicaid-program-oversight-health-homesAvailable Options – New Career Plan
… When you die (even if it is only one year, or sooner, after retiring), nothing will be paid to any beneficiary. … will provide you with a reduced monthly benefit for your lifetime. At your death, the unpaid balance of your … will provide you with a reduced monthly benefit for your lifetime. It guarantees that if you die before receiving …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsAvailable Options – Career Plan
… When you die (even if it is only one year, or sooner, after retiring), nothing will be paid to any beneficiary. … will provide you with a reduced monthly benefit for your lifetime. At your death, the unpaid balance of your … will provide you with a reduced monthly benefit for your lifetime. It guarantees that if you die before receiving …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Police and Fire Plan
… When you die (even if it is only one year, or sooner, after retiring), nothing will be paid to any beneficiary. … will provide you with a reduced monthly benefit for your lifetime. At your death, the unpaid balance of your … will provide you with a reduced monthly benefit for your lifetime. It guarantees that if you die before receiving …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsHomeless Outreach Program at the Long Island Rail Road
… During one unannounced visit, we observed the SUS outreach team drive up to a train station parking lot and sit in the … for approximately three minutes prior to leaving. The team neither walked the platforms nor visited the station … of Interest Homeless Shelters and Homelessness in New York State – An Overview, Exclusive of New York City ( …
https://www.osc.ny.gov/state-agencies/audits/2019/01/16/homeless-outreach-program-long-island-rail-roadState Agencies Bulletin No. 1964
… the Statewide Financial System (SFS) to the employee’s address or deceased employee’s next-of-kin. For questions … months. Note : For NYS payroll check replacement, the Payee Reference/Invoice No. on the replacement check will be … indicating the reason for the exchange (example: death of payee, incorrect payee name). Ensure the employee’s address …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1964-new-process-request-stop-payment-replacement-reversal-or-exchange-new