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Opinion 90-40
… that bear on the issues discussed in the opinion. VILLAGE MAYOR -- Deputy (right to vote as trustee and deputy mayor) PUBLIC MEETINGS AND HEARINGS -- Voting Procedure (right of village deputy mayor to vote as deputy and as trustee) VILLAGE LAW, … Whether a village trustee when serving as deputy mayor during the absence or inability of the mayor to attend …
https://www.osc.ny.gov/legal-opinions/opinion-90-40State Agencies Bulletin No. 1831
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the Factor Change for Fiscal Year 2020-2021. Affected … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the Factor Change for Fiscal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1831-factor-change-fiscal-year-2020-2021State Agencies Bulletin No. 2287
… of new functionality allowing employees to enroll in direct deposit and update their direct deposit and bank account options in New York State Payroll Online (NYSPO). Affected Employees: All active employees of New York State enrolled in NYSPO. Background: It is essential that the NYS Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2287-new-york-state-payroll-online-direct-deposit-functionalityState Agencies Bulletin No. 734
… of the procedure to return employees in the titles of Forest Ranger 1, 2 and 3 to the original bargaining units of … Affected Employees Employees in positions with titles of Forest Ranger 1 and Forest Ranger 2 who are currently in Bargaining Unit 81 will … of the procedure to return employees in the titles of Forest Ranger 1 2 and 3 to the original bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/734-return-certain-arbitration-eligible-employees-bargaining-units-31-and-61Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… report – pdf] Audit Objective Did the Henrietta Fire Company, Inc. (Company) Board of Directors (Board) provide adequate … managed. Adequate oversight includes ensuring that Company officials maintain comprehensive records, … Did the Henrietta Fire Company Inc Company Board of Directors Board provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71DiNapoli Releases Interactive Map of Local Census Results
… reflecting the slowest growth in towns in decades. The number of people living in villages also grew, but only by … of the aggregate population. Outside of New York City, the number of Black people increased in all classes of local … and each of its five counties (Bronx, Kings, New York, Richmond and Queens). Online Dashboard Local Government 2020 …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-releases-interactive-map-local-census-resultsState Comptroller DiNapoli Releases Municipal Audits
… Union Street capital project that may require additional funds of approximately $1.3 million, the city estimates, to …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-auditsVI.3.A Overview – VI. Budgets
… State Statutes State Finance Law §51 governs the movement of budget authority for interchange transactions except as otherwise provided for under sections 53, 66-f, 72, or 93 of State Finance Law, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewDiNapoli & NYC Make it Easier to Save for College
… Plan has eliminated the $25 minimum contribution required to open an account in an effort to make the important college savings accounts available to … Plan has eliminated the $25 minimum contribution required to open an account in an effort to make the important college …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nyc-make-it-easier-save-collegeVI.1.A Budgetary Chartstrings – VI. Budgets
… viewed online in SFS via the navigation: SFS Financials > Tree Manager > Tree Viewer For additional instruction on this topic, visit job aid SFS Job Aid: JAA-KK215-018 – … The BU Reporting Tree (RPT_SW_BUS_UNIT) supports the roll-up of BUs by branch of government. Department The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsUnified Court System Bulletin No. UCS-191
… of the following: Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-191-unified-court-system-ucs-salary-restorations-unrepresentedOnondaga County – Sexual Harassment Prevention Training (S9-23-8)
… complete report – pdf] Audit Objective Determine whether County of Onondaga (County) employees and elected officials completed annual … not complete the annual SHP Training. Key Recommendation County officials should continue to monitor completion of … audit statewide county onondaga …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8Town of Amherst – Sexual Harassment Prevention Training (S9-23-9)
… completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was provided to employees and elected officials. … and eight elected officials did not complete the annual SHP Training. Key Recommendation Town officials should …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-amherst-sexual-harassment-prevention-training-s9-23-9Bainbridge Fire District - Board Oversight (2018M-252)
… the Treasurer’s reports on a monthly basis and reviewed all claims before payment. Although the Treasurer’s financial … records and reports accurately and properly accounted for all financial activities, the Board did not provide for an …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Town of Lenox - Real Property Tax Exemption Administration (2018M-242)
… complete report - pdf] Audit Objective Determine whether the Town Assessor properly administered select real property tax … to verify taxpayer eligibility. Key Recommendations The Assessor should: Ensure all applicants provide adequate … Determine whether the Town Assessor properly administered select real property …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242Town of Almond - Tax Collection (2019M-188)
… for tax payments collected or to establish tax payment dates. Key Recommendations Deposit and remit collections in a …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
Determine whether the District sought competition for its professional service providers
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalTown of Augusta - Real Property Tax Exemption Administration (2018M-230)
… Determine whether the Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed … Determine whether the Town Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Town of Lysander - Real Property Tax Exemption Administration (2018M-221)
… report - pdf] Audit Objective Determine whether the Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 116 properties with … to verify taxpayer eligibility. Key Recommendations The Assessor should: Ensure all applicants provide adequate …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173