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City of Mechanicville – Separation Payments (2025M-59)
… Period January 1, 2022 – September 30, 2024 Understanding the Audit Area When an employee leaves city employment (e.g., by resignation or retirement), the employee may be entitled to receive separation payments … as unused sick leave or vacation time) while employed with the municipality. A city may also establish “retirement …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59Gorham Fire District – Procurement (2026M-37)
… (District) officials ensure the procurement of goods and services in an economical manner? Audit Period January 1, … the Audit Area A fire district board of fire commissioners and its officials should seek competition for goods and services to ensure the best value for taxpayers, prevent …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/26/gorham-fire-district-procurement-2026m-37State Comptroller DiNapoli Releases Audits
… of Homeland Security and Emergency Services – Cyber Incident Response Team (Follow-Up) (2023-F-8) In 2017, the Cyber Incident Response Team (CIRT) was created within the Division … CIRT developed lines of service to guide its work – cyber incident response services, technical cyber services, and …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0Overtime Limits – Enhanced Reporting
… automatic capping feature is in effect for calendar year 2026 and Retirement Online will automatically notify you when … If you begin submitting reports using enhanced during 2026 , the automatic capping feature will be in effect for … 2025 were used to calculate your members’ limits for 2026. Therefore, the automatic capping feature is in effect …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-limitsResponse to Human Trafficking
… OTDA refers them to other social services Providers. The Polaris Project, a national non-profit organization focusing …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingMaternal Health
… in January 2021. New York State’s 2019–2024 Prevention Agenda (Prevention Agenda) developed by the NYS Public Health and Health … who experience them. One focus area in DOH’s Prevention Agenda is maternal and women’s health, including a goal to …
https://www.osc.ny.gov/state-agencies/audits/2024/07/30/maternal-healthTown of Lockport – Asphalt Millings Inventory (2025M-55)
… $60,000, and a similar size pile of unscreened millings, with a sale value of approximately $29,000. While unscreened … more screened millings are needed for Town projects, they can be screened. Therefore, the value of the unscreened … that totaled $36 for 36 tons was not paid until we brought it to the Clerk’s attention during our audit. The Clerk was …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55Comptroller DiNapoli Releases Municipal Audits
… Fire District , Village of Holley , Town of Olean Fire Company No. 1 and the Plattsburgh Public Library . “In … and $37,000, respectively. Town of Olean Volunteer Fire Company No. 1 – Controls Over Financial Activities … or provide the board with monthly financial reports. Company members did not maintain records for each activity to …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Oversight of School Fire Safety Compliance
… oversight to ensure school compliance with required fire safety procedures including inspections, reporting, and … The Department is responsible for overseeing school fire safety and for ensuring schools comply with fire safety provisions established in State Education Law, the …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… body and must align their WFD programs by developing a shared comprehensive understanding of WFD needs statewide. In …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesOversight of New York State Forest Tax Programs (Follow-Up)
… reductions – and lesser qualifying standards – for over 45 years. While the requirements are less stringent, the … had been benefiting from local tax reductions for over 45 years, but the properties were largely unmonitored by the …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followDiNapoli Announces State Contract and Payment Actions for June 2015
… million with Suit-Kote Corp., $2.8 million with Peckham Road Corp., and $2.3 million with Midland Asphalt Materials. … businesses. Thruway Authority $2.5 million with Oakgrove Construction Inc. for miscellaneous pavement repairs and … Warren, and Washington counties. $3.2 million with Peckham Road Corp. for pavement rehabilitation on Rte. 30 in the …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-announces-state-contract-and-payment-actions-june-2015Opinion 93-3
… for contracts for professional services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). Generally, professional … creativity in the performance of the contract (see People ex rel. Smith , supra ; Trane Co. v County of Broome , 76 … bidding statute to apply it to these services (see People ex rel. Smith , supra , 17 NY, at p 589; 1A Antieau, …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 90-33
… that bear on the issues discussed in the opinion. VILLAGE MAYOR -- Deputy (power to appoint officers and employees) … LAW, §4-400(1)(c), (h): In the absence of the village mayor at a village board meeting, the deputy mayor has the power to appoint village officers and …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Vendor Responsibility Documentation
… transactions, which are EXEMPT from Vendor Responsibility Documentation Requirements: STS/AC340-S address change … Documentation requirements for state contracting entities …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationXII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… the Single Payment Voucher: Workers’ Compensation Board (WCB) Notice of Decision (EC-23 form) or WCB Notice of Award in Death Cases (EC-68 form); a letter of certification from the WCB, stating there are no …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… of this key control because a claims auditing official would be performing this function as one of his or … whether or not the appointment of a claims auditing official would be beneficial for your locality. Several … claims auditing responsibilities. When a claims auditing official is appointed, the governing board generally no …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorTuition Assistance Program – LIM College
… certifying students for State financial aid. Background TAP is the largest student grant program administered by the … risk that a significant number of students certified for TAP were not eligible for awards. Nonetheless, our tests did … to help ensure that they fully credit student accounts for TAP awards within the required time frames. The State …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/tuition-assistance-program-lim-collegeCost-Saving Ideas: Legal Requirements
… Cash Management for Local Governments General Municipal Law (GML) Section 10 … funds electronically, subject to conditions. Section 99-b allows the governing board of a local government to … purchase contracts for the acquisition of equipment, machinery and apparatus. The Office of the State Comptroller …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsRockland County – Budget Review (B6-13-6)
… the significant revenue and expenditure projections in the County’s adopted budget for the 2013 fiscal year are reasonable. Background Rockland County has been experiencing financial condition difficulties … 2011. In addition to the deficit in the general fund, the County had unrestricted deficits of $109.5 million in the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6