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Port Jervis City School District – Audit Follow-Up (2022M-152-F)
… of Review The purpose of our review was to assess the Port Jervis City School District’s (District’s) progress, as … in implementing our recommendations in the audit report Port Jervis City School District – Financial Condition … condition. Background The District serves the City of Port Jervis and the Towns of Deer Park and Mount Hope in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… surplus fund balance ranged from 10 to 15 percent of the upcoming year’s budget, which was nearly $962,000 to $1.8 … amount ranged from approximately 12 to 23 percent of the upcoming year’s budget, which exceeds the statutory limit by …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mOpinion 96-16
… ask whether the town may use the excess proceeds from the sale for the construction of a new town hall if the town … since the town may not use the proceeds from the proposed sale for the construction of a new town hall pursuant to … Whether the town may use the excess proceeds from sale for the construction of a new town hall or whether …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Cayuga County – Court and Trust Funds (2024-C&T-5)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June 30, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Opinion 2001-13
… to political subdivisions (see, e.g., People v Grant , 306 NY 258, 260). Further, when there is a general delegation of … , 157 AD2d 642, 549 NYS2d 740). Moreover, in People v County of Westchester , 282 NY 224, the Court of Appeals specifically …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13State Police Bulletin No. SP-264
… to agencies for entering the Fiscal Year 2026-2027 Sign-on Bonus payments for eligible employees at DOCCS. Affected … Benevolent Association (NYSCOPBA), a $3,000.00 Sign-on Bonus, paid in two separate $1,500.00 installments, has been … Officers only ) for Fiscal Year 2026-2027 . The Sign-on Bonus is not pensionable but must be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-264-fiscal-year-2026-2027-sign-bonus-eligible-employees-departmentAccountability for Traffic Ticket Surcharges
… collected, accounted for, and reported all traffic ticket surcharge revenue received through its Traffic … for processing and collecting fines and traffic ticket surcharges. Unlike fines, surcharges are … TVBs, including about $147 million generated from traffic ticket surcharges. Key Findings With the exception of about …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesOpinion 90-48
… in reply to your letter concerning the award of a contract by a school district to a bus company for transportation of … the bus company has an office and outdoor parking facility near the homes of certain residents of the school district. … Inc. v White , 141 Misc 2d 28, 532 NYS2d 690; Lord Electric Co., Inc. v Litke , 122 Misc 2d 112, 469 NYS2d 846). …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 93-26
… to offset ambulance district costs) TOWN LAW, §§198(10-f), 202, 202-a: A town board on behalf of an ambulance district may … treatment (Town Law, §198[10-f][a][ii]). Town Law, §§202(3) and 202-a(1) provide that the costs of establishment …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Opinion 92-57
… approved by the State Comptroller and providing for the payment of interest by the State in the event of late payment, there is no authority for the State to pay to a … You inquire whether the State is responsible for the payment of late charges imposed by the Village of Attica …
https://www.osc.ny.gov/legal-opinions/opinion-92-57XI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… right to terminate a contract can create a situation in which all vendors are not bidding on the same basis. … the period for which the service is to be provided. In short, such a clause provides the vendor with the ability … their bids on the full term of the agreement as set forth in the solicitation issued by the State agency. Further, such …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsTown of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… – pdf] Audit Objective Determine whether the Town of Pound Ridge (Town) Board (Board) procured goods and services … Determine whether the Town of Pound Ridge Town Board Board procured goods and services in …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150DiNapoli: Better Oversight Needed for Youth Jobs Programs
… they were hired. The total two-year maximum limit was $5,000 for full-time employees and $2,500 for part-time … Book New York . Track municipal spending, the state's 150,000 contracts, billions in state payments and public …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-better-oversight-needed-youth-jobs-programsOpinion 90-53
… (authority to contract out functions of village road commissioner) -- Permissible Functions (discretionary … Contractor (authority to contract out functions of village road commissioner) FEES -- Retention of (by independent … to perform the functions of a building inspector or deputy road commissioner. A village may, however, contract with a …
https://www.osc.ny.gov/legal-opinions/opinion-90-53SUNY Bulletin No. SU-379
… who, as of 08/14/2025, have: A Payroll Status of Active, Leave With Pay, or Leave of Absence; and A Comp Rate Code of 21P; and An … Return the employee from leave effective 09/01/2025. Request a Position Change to move the employee into a CAL …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-379-2025-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-331
… who, as of 08/18/2022, have: A Payroll Status of Active, Leave With Pay, or Leave of Absence; and A Comp Rate Code of 21P; and An … Return the employee from leave effective 09/01/2022. Request a Position Change to move the employee into a CAL …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-331-2022-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-346
… who, as of 08/17/2023, have: A Payroll Status of Active, Leave With Pay, or Leave of Absence; and A Comp Rate Code of 21P; and An … Return the employee from leave effective 09/01/2023. Request a Position Change to move the employee into a CAL …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-346-2023-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-364
… who, as of 08/15/2024, have: A Payroll Status of Active, Leave With Pay, or Leave of Absence; and A Comp Rate Code of 21P; and An … Return the employee from leave effective 09/01/2024. Request a Position Change to move the employee into a CAL …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-364-2024-restoration-contract-pay-and-additional-pay-suny-21pOther Bulletin No. 9
… to the SUNY Construction Fund’s Board Resolution a new LLS payment begins April 2010. The Longevity Lump Sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-9-april-2010-suny-construction-fund-longevity-lump-sumState Agencies Bulletin No. 2321
… is to notify agencies of an automatic dues increase for employees represented by NYSCOPBA, Inc. in Bargaining … will automatically increase the biweekly deduction amount for dues, deduction codes 291 (BU01) and 491 (BU21) as … is to notify agencies of an automatic dues increase for employees represented by NYSCOPBA Inc in Bargaining Units …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2321-new-york-state-correctional-officers-and-police-benevolent-association