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Opinion 2004-1
… in the opinion. AMBULANCE SERVICE -- Fees (imposition of for services of emergency rescue and first aid squad) FIRE DISTRICTS -- Ambulance Services (imposition of fees for services of an emergency rescue and first aid squad) … §209-b; TOWN LAW §176: A fire district may not impose fees for emergency rescue services provided by an emergency rescue …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1New York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… the economic hardships faced by small businesses and not-for-profit organizations due to the pandemic. It provides low-interest loans for payroll and other qualified expenses, such as rent and … 2021, signed into law in March 2021, added $7.25 billion for a total authorization of $960.3 billion. The ARP also …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… include (but are not limited to): collecting the license plate number of drivers who purchase OTG tags; limiting the … the E-ZPass account management system to search license plate numbers to determine the mailing addresses of violators …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesDiNapoli: MTA'S Homeless Outreach Program Didn't Do Much Outreach
… outreach reports. The MTA is not getting what it paid for and riders and the homeless are suffering for it.’ Since 2010, the MTA has contracted with the … and outlying stations. When auditors found BRC’s data didn’t add up, they checked its monthly reports against their …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-mtas-homeless-outreach-program-didnt-do-much-outreachDiNapoli, Sanders and Anderson Take Action to Expand Lending in Underserved Communities and Spur Economic Development
… of the Senate Committee on Banks, will make it easier for community and minority-owned banks to access state deposits … financing for small businesses and homeowners. “Supporting community and minority-owned banks and credit unions puts … programs and removing outdated barriers, we are empowering community banks and minority‑owned financial institutions to …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-sanders-and-anderson-take-action-expand-lending-underserved-communities-and-spur-economicState Agencies Bulletin No. 835
… the 2007-2011 CSEA agreement, OSC is issuing instructions for the revised method of calculating salaries for affected employees retroactive to April 1, 2003. This … Date(s) The revised method of calculating salaries for affected employees is effective April 1, 2003. Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/835-revised-method-calculating-salaries-employees-upon-movement-civilTransportation and Warehousing Sector – New York City Industry Sector Dashboards
… visitor numbers fell dramatically, stunting the demand for passenger transportation. At the same time, demand for goods skyrocketed due to shifts in consumer and business … sales; in sales tax year 2023, e-commerce accounted for 18 percent of retail taxable sales in the City. The …
https://www.osc.ny.gov/osdc/reports/nyc-sectors/transportation-and-warehousingIntroduction – Information Technology Contingency Planning
… resources from human error, malware or hardware failure, for example, could significantly curtail an organization’s … operations. Proactively anticipating and planning for IT disruptions will prepare local government and school district personnel for the actions they must take in the event of an incident. …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introduction2021 Financial Condition Report – 2021 Financial Condition Report
… State Fiscal Year (SFY) 2020-21 will long be remembered for the disruption caused by the COVID-19 pandemic and for the resilience demonstrated by New Yorkers in responding … the ongoing risks and challenges, and opportunities for changes to improve the long-term outlook for State …
https://www.osc.ny.gov/reports/finance/2021-fcrSUNY Bulletin No. SU-366
… the request of UUP, OSC will update the base annual salary for the calculation of dues (Deduction Codes 222 UUP Member … 26P or 260 UUP Member 21P) as follows: The deduction for employees with a base annual salary of $36,420 or less is .9% of the adjusted biweekly gross. The deduction for employees with a base salary of $36,421 or more is 1% of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-366-united-university-professions-uup-change-dues-structureYates County – County Clerk Cash Receipts (2015M-223)
… our audit was to examine the Clerk’s cash receipt process for the period January 1, 2014 through August 19, 2015. … a 14-member Board of Legislators. Budgeted appropriations for 2015 total approximately $42.8 million. Key Findings The … Clerk has not established written policies and procedures for cash receipts. Cash receipt duties are not adequately …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223City of Mount Vernon – Building Department Fees and Fines (2014M-65)
… purpose of our audit was to examine the City’s procedures for collecting and enforcing building violation fees and fines for the period January 1, 2012 through September 26, 2013. … City Council. General fund budget appropriations for 2013 totaled approximately $93 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… effective internal controls over leave accruals for the period of July 1, 2012 through January 31, 2014. … with approximately 740 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $15 million. … not adopt comprehensive written policies and procedures for leave accruals. District officials do not review leave …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsMassapequa Water District (2014M-100)
… individual life insurance policies to District employees for the period January 1 through December 31, 2013. … elected three-member Board of Commissioners. Expenditures for 2013 totaled approximately $5 million. Key Finding The … currently holds seven individual life insurance policies for its four administrators and 14 full-time employees. GML …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… the District’s travel expenditures and reimbursements for the period July 1, 2012 through May 13, 2014. Background … with approximately 2,900 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $53.3 … claims auditor did not ensure that the District only paid for travel and conference expenses that were necessary and as …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andBroadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… of our audit was to examine the adequacy and support for the District’s calculations of separation payments and health insurance buyouts for the period July 1, 2012 through February 28, 2014. … of approximately 1,800 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $30 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andValley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… by a seven-member Board of Education that is responsible for managing and controlling the District’s financial and … educational affairs . Results of Review We examined files for all 37 new employees hired during the 2021-22 school … teachers, nine monitors and two summer helpers. Except for minor findings, which we discussed with District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Village of Schuylerville – Procurement (2014M-228)
… audit was to evaluate the Village’s procurement practices for the period June 1, 2012 through April 30, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year are approximately $1.5 million. … officials did not always use competitive procedures for the procurement of goods and services as required by …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Longwood Public Library – Bank Account Management (2015M-309)
… to examine Library officials’ management of bank accounts for the period July 1, 2014 through June 30, 2015. Background … five-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year were $7.5 million. Key Finding … return, maintained a minimum number accounts required for operations and periodically sought competition for …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… if cash disbursements were properly approved and made for appropriate Company purposes for the period January 1, 2014 through January 31, 2016. … Fire District and provides fire protection services for portions of the Towns of Greenfield and Wilton in …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118