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Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… not received from the Federal Emergency Management Agency (FEMA) until 2012. Additional storm-related projects were initiated in 2012 for which no reimbursements from FEMA or the State Emergency Management Office (SEMO) were …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Opinion 88-42
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by … Comp No. 79-131, unreported, which concerned a situation where a county distributed sales tax revenues to towns and … Concerning a situation where a county distributed sales tax revenues to towns and …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 89-29
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Sale (authority of village … A village may acquire a parcel of property to exchange for property owned by a federal agency and needed for village … property rather than an outright sale of its land. This is in reply to your letter in which you ask whether, in …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 88-30
… or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- Assessments (properties … property owners to connect to a district water system in the proper exercise of its police powers. (2) The costs of … raised by user charges, a charge upon all the properties in the district. This is in response to your inquiry …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Haldane Central School District - School District Website (S9-19-32)
… Central School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post: A final … appended property tax report card. Comprehensive budget-to-actual results or the corrective action plan (CAP) in an …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32York Central School District - School District Website (S9-19-35)
… School District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … to help residents see the impact of fiscal decisions over time. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Opinion 91-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Selected Performance Measures
… to include in ridership for weekly and monthly commutation ticket holders. Commutation tickets were about 60 percent of … including, but not limited to, consideration of ticket use patterns; changes in the composition and travel habits of customers; and changes in ticket, pass, and refund policies. Adjust the MTA Bus …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresTupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially … issues such as slowing children’s growth, causing learning and behavioral issues or causing hearing and speech problems …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Membership Milestones for Police & Fire Retirement System (PFRS) Members
… covered under, there are important milestones you need to know. Understanding your milestones will help you develop … under your employer’s 25-year plan and your employer does not offer a one-year final average earnings benefit. If you … employment and die prior to your retirement. No longer able to withdraw your membership and receive a refund of your …
https://www.osc.ny.gov/retirement/members/membership-milestones-police-fire-retirement-system-pfrs-membersLanguage Access Services (Follow-Up)
… will take to ensure meaningful access to their services for Limited English Proficiency (LEP) New Yorkers. The … that customers will be informed about the availability of free interpretation services and that the use of a family … form. The objective of our initial audit, issued October 26, 2023, was to determine if DMV was adequately serving the …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followState Agencies Bulletin No. 964
… required Quarterly Payroll Tax Reports submitted to the IRS. The Quarterly reporting schedule is as follows: Quarterly Dates Month Reported to IRS January 1 – March 31 April April 1 – June 30 July July 1 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/964-procedure-change-prior-year-ssmed-tax-refundsState Police Bulletin No. SP-250
… earnings that are calculated by the system based on annual salary such as OT – Nu 07 (Earnings Code OTI). These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-250-state-police-troopers-and-commissionednon-commissioned-officersState Police Bulletin No. SP-253
… earnings that are calculated by the system based on annual salary such as OT – Nu 62 (Earnings Code OTH). These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-253-new-york-state-police-investigators-association-local-4-iupa-afl-cioTransformation of the MTA
… Transportation Authority (MTA) established a working plan for implementing Transformation with completion dates and the … Plan (Plan) that resulted in improved service levels for the customer, process efficiencies, and cost reductions. … support services.” The roadmap consultant was responsible for 25 deliverables such as developing an inventory of IT …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mtaBayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingOpinion 92-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for designation in towns) GENERAL CONSTRUCTION …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Selected Financial Management Practices
… Purpose To determine whether the New York State Olympic Regional Development Authority (ORDA) … responsibility of the Belleayre Ski Area in Highmount, New York, from the New York State Department of Environmental Conservation … To determine whether the New York State Olympic Regional Development Authority ORDA …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practices