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Opinion 93-15
… of annual audit of by town board) TOWN BOARDS -- Powers and Duties (authority to annually audit public library) … a town public library is required to annually account to, and submit its books for audit to, the town board with … of the library fund pursuant to Education Law, §259, and that the library board of trustees has appointed a …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 93-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to engage a firm to serve legal process on behalf of the county is exempt from the competitive bidding requirements of General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Enforcement of Local Law 144 – Automated Employment Decision Tools
… scanning a candidate’s online presence, and analyzing video interviews to evaluate a candidate’s behaviors and …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsOversight of Chemical Dependence Residential Services
… programs. OASAS’ mission is to improve the lives of New Yorkers by leading a comprehensive system of addiction … 2020, there were 64 CR and 32 SL programs (Programs) in New York State. OASAS is responsible for certifying … pursuant to requirements established in State law and New York Codes, Rules and Regulations (Regulations). A …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesSelected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… and Accounts Receivable System. DOF’s Computer Assisted Collection System aggregates summonses issued to the same … then assigns small-dollar cases (under $350) to outside collection agencies (OCAs) under contract with DOF and cases with the highest probability of collection to in-house staff. DOF’s Collection Division is …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsApplication Review and Site Permitting for Major Renewable Energy Projects
… and require 100% carbon-free electricity by 2040, placing New York’s program on par with leading programs nationally … of the Climate Act strive to improve quality of life for New Yorkers, protect the environment, and strengthen … the overall success for the Climate Act and its goals for New Yorkers. Key Recommendation Track the number of days from …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsHousing for Seniors
… Objective To determine whether the New York City Department of Housing Preservation and Development and the … 2022. About the Programs The New York City (NYC or City) Department of Housing Preservation and Development (HPD) is … To determine whether the New York City Department of Housing Preservation and Development and the …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsAddiction Support Services During Emergencies
… the Program OASAS’ mission is to improve the lives of New Yorkers by leading a comprehensive system of addiction … individuals on any given day. To open and operate a new Program, providers must apply for and obtain OASAS … Providers are also required to be set up to use the New York State Evacuation of Facilities in Disasters System …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesDivision of Housing and Community Renewal Bulletin No. DH-139
… Effective Dates provided in the Effective Dates section who are receiving Location Pay (Earnings Code LOC) at … the Current Payment Amount in the Eligibility Criteria section as follows Location Pay Downstate Adjustment (LOC) … Date: Effective Date referenced in the Effective Dates section or the date the employee returns to the payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-139-april-2025-increases-location-pay-eligible-employeesSyracuse City School District – Information Technology (2025M-129)
… and other unauthorized individuals, and the lack of a contingency plan can paralyze a school district’s … not needed and should have been disabled. We determined that 433 of the unneeded network user accounts (89 percent) … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129DiNapoli: Port Authority Falling Short of Compliance With Americans With Disabilities Act
… access to these terminals. For example: The GWBBS and the closest MTA subway station at 175 th Street were not fully …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-port-authority-falling-short-compliance-americans-disabilities-actDiNapoli Issues Report on Transparency of Village Fiscal Activities
… with financial reporting and other requirements. By law, a village’s chief fiscal officer (CFO) is required to file an … to the public and provides detailed information about the village’s financial position and results of operations, and … raises questions about the financial standing of the village as well as the general effectiveness of its …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… You can take steps to reduce the cost of unemployment insurance, which provides short-term financial assistance to … After you terminate an employee and file for unemployment insurance, DOL will determine whether or not the employee is … uses the tax contribution method to fund unemployment insurance. Document your reviews thoroughly and ensure that …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsComptroller DiNapoli Releases School District Audits
… The college overpaid $4.6 million to the county for health insurance in fiscal years 2018 and 2019. Of the 20 employees paid health insurance buyouts totaling $81,189, auditors … out of 78 check disbursements tested totaling $5,871. FFA advisors used debit cards to make purchases totaling $74,893 …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1State Agencies Bulletin No. 1133
… to recipient Not applicable. Box 11 Withholding agent’s EIN This box is populated with the Employer Identification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1133-form-1042-s-foreign-persons-us-source-income-subject-withholdingVillage of Owego – Records and Reports (2025M-137)
… [read complete report – pdf] Audit Objective Did Village of Owego (Village) officials maintain complete, accurate and … financial reports and could not provide adequate oversight of the Village’s financial operations. Additionally, because … AFR on time and the Board did not perform an annual audit of the Clerk-Treasurer’s accounting records, officials did …
https://www.osc.ny.gov/local-government/audits/village/2026/07/03/village-owego-records-and-reports-2025m-137Opinion 96-10
… of whether voter approval is obtained (1977 Opns St Comp No. 77-787, unreported; see Town of Evans v Catalino … on other grnds 88 AD2d 780, 451 NYS2d 523 app dsmd 58 NY2d 601, 458 NYS2d 1025 app dsmd 58 NY2d 687, 458 NYS2d 543 rearg … Municipal Law, §6-g[11]; cf . General Municipal Law, §6-e, authorizing the establishment of contingency and tax …
https://www.osc.ny.gov/legal-opinions/opinion-96-10XI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… STATE AGENCIES AND DEPARTMENTS In an opinion dated June 9, 1980 (1980 Op Atty Gen 81), the Attorney General of the State of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsDiNapoli: Chatham Police Chief Pleads Guilty to Pension Double-Dipping and Defrauding Village
… of Chatham Chief of Police Peter Volkmann following a joint investigation. As a result of his conviction, Volkmann is required to leave public office. “Instead of upholding the law, … a private business, PF Volkmann & Associates. He also plead to official misconduct, a misdemeanor, for stealing …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-chatham-police-chief-pleads-guilty-pension-double-dipping-and-defrauding-villageState Agencies Bulletin No. 2205
… of the employee’s pay will be delayed past the scheduled check date, resulting in undue hardship to the employee. … within 14 days or upon receipt of the employee’s salary check. In the event the agency determines a payroll … agency must utilize the appropriate Single Payment Vendor ID as indicated in the updated GFO guidance . This method is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2205-updated-guidance-issuing-payroll-corrections