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Town of Schuyler Falls – Host Fee Payments (2026M-26)
… fee payments? Audit Period April 1, 2016 – February 17, 2026 Understanding the Audit Area Landfill host fee payments … the landfill during the period of April 1, 2016, through December 31, 2025. Audit Summary The Town did not receive … the landfill during the period of April 1, 2016, through December 31, 2025, and determined that 35 of the 39 payments …
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
… Thank you for your interest in the Office of Operations 2025 Virtual Fall Conference. By … with an overview of the documentation requirements for a complete procurement record submission to OSC for goods and … when performing Vendor Responsibility (VR) reviews with a special emphasis on potential VR issues and subcontractor …
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 … may require all town vehicles, including those used by a superintendent of highways, to display a decal identifying the vehicle as town property. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 90-18
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Requiring … You ask whether the purchase of medical supplies by a county department of health is subject to the competitive … bidding requirements of General Municipal Law, §§103, 103-a, 103-b and 103-c. County Law, §408-a provides that every …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Opinion 2005-2
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … vehicles in performing firemanic duties. You ask whether a volunteer fire department may expend foreign fire insurance … by sections 9104 and 9105 of the Insurance Law, unless a special law enacted by the State Legislature provides …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 93-10
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (designating … Holidays (determining day to celebrate) COUNTY LAW, §206-a; GENERAL CONSTRUCTION LAW, §24; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(3): A non-charter county must keep its offices open on the …
https://www.osc.ny.gov/legal-opinions/opinion-93-10Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… available to the public through publications, pamphlets, web content and other distribution methods. Internal Use – …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesSelected Safety and Security Equipment at Train Stations
… 12, 2017. Background Staten Island Railway (SIR) is a subsidiary of the Metropolitan Transportation Authority (MTA). Administratively, SIR is a separate operating unit, reporting to New York City … Assistance Intercoms (CAIs) (intended for customer use in emergencies) at an estimated cost of approximately $21 …
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
… period August 15, 2010 through June 25, 2015. Background In New York, Driving While Intoxicated (DWI) is a serious crime that may be adjudicated as a misdemeanor or felony, depending on the specific …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedSelected Controls Over the Property Tax Assessment Process
… approximately 1.05 million properties each year. Property in New York City is divided into four different classes, each … units) and expense (to maintain and operate property on a daily basis such as fuel, insurance) data for most rental … market conditions, and the MV is determined by applying a capitalization rate (expected rate of return based on the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processOversight of Adult Protective Services Programs
… work completed through April 2021. About the Program In New York State, the Office of Children and Family Services … are in need of protection from abuse, neglect, financial exploitation, or other harm; or have no one available who is … sexual, or psychological abuse, as well as financial exploitation or neglect by caregivers. Elder abuse also often …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsProtection of Managed Pollinators (Honey Bees)
… to pesticides and other chemicals, and changing climate. In 2016, the State developed the New York State Pollinator … Plan (Plan) to address the high loss of pollinators in the State. The Plan is a multiagency effort, with the … honey bees pollinate $15 billion worth of crops in the United States each year. About one-third of the food …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesState Agencies Bulletin No. 2291
… Clothing Allowance. Affected Employees: All employees in the Operational Services Unit (OSU) – BU03 represented by … Relations (OER) memorandum dated 10/11/2024 provides for a Work-Related Clothing Allowance. Effective Dates: The 2024 … Work-Related Clothing Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay, or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2291-2024-work-related-clothing-allowance-osu-employees-represented-civilRoosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… breaches can lead to identify theft and loss of confidence in a school’s ability to safeguard sensitive information. The … significant which can strain school budgets. Implementing a robust cybersecurity measure fosters a culture of security …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mState Agencies Bulletin No. 2389
… 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 12/11/2025, or … dated 12/17/2025. Eligibility Criteria: Employees in Bargaining Unit 03 on 10/01/2025 are eligible to receive …
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-policeCUNY Bulletin No. CU-837
… Bonus Payments. Affected Employees: Part-time employees in one of the bargaining units below who meet the eligibility … subject to across-the-board increases, and is not included in the calculation of overtime. Effective Dates: The … at a college or school other than a three-semester college in an eligible Bargaining Unit listed above in the Affected …
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. 1575
… methods to be applied to Supplemental Wages are discussed in: IRS Publication 15, Section 17 - How To Use the Income … payroll period, but also may include payments made for a payroll period.” “As distinguished from Supplemental Wages, regular wages are amounts that are paid at a regular hourly, daily, or similar periodic rate (and not an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesState Comptroller DiNapoli Releases Municipal & School Audits
… Beekmantown Fire District No. 1 – Investment Program (Clinton County) Auditors determined that the district’s … Beekmantown Fire District No. 1 – Board Oversight (Clinton County) The board did not adequately oversee the … allocated board member and village attorney salaries and benefits totaling $117,709 to the sewer fund …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… area concerts. It is aimed at increasing OTB patronage and game play. The New York State Gaming Commission permits … (more instances are included in the audit): For a hockey game on Nov. 23, 2018, the board chairman received six … The OTB had no record of who actually attended the game. However, the bill for concessions was $1,167, which …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perks