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Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… welfare of the people of the State. The Allegany County Industrial Development Agency (ACIDA) was established in 1973 … Allegany County Industrial Development Agency Internal Controls Over Selected …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalCity of Long Beach – Budget Review (B7-16-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B7169 …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Long Island Workforce Housing Act (2015-MR-4)
… located in the local government, or can choose to pay a fee in lieu of constructing the affordable units. Key … One local government required a developer to pay a fee in lieu of the developer setting side affordable workforce units but the fee calculated was significantly less than the fee required …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4City of Amsterdam – Budget Review (B25-5-5)
… Chapter 531 requires the City to submit to the State Comptroller, starting with the fiscal year during which … revenue and expenditure projections and other matters that should be reviewed by the Mayor and Council. City … fund is not structurally balanced because it includes a subsidy from the general fund to finance its operation. The …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Opinion 2000-5
… discussed in the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from … -- Highway Fund (transfer of moneys from to a snow and ice removal and road repair reserve fund) GENERAL MUNICIPAL LAW … and appropriated by a town for town highway snow and ice removal may not be paid into a snow and ice removal and road …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Pinnacle Organization – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Pinnacle Organization (Pinnacle) on its Consolidated Fiscal Report (CFR) were properly … To determine whether the costs reported by Pinnacle Organization on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/pinnacle-organization-compliance-reimbursable-cost-manualUnified Court System Bulletin No. UCS-330
… processing. Affected Employees: Employees who received a June 2022 and/or December 2022 Uniform Allowance or Blazer … agreements between the Unified Court System of the State of New York and the following bargaining units: Civil … Note: If an employee has one payment that falls within the 05/31/2022-11/29/2022 time frame, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-330-april-2022-retroactive-ucs-uniform-and-equipment-allowance-andXVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… Agency Financial Officer prior to the published deadline. GL Journal Entries/AP Journal Vouchers GL Journal Entries/AP Journal Vouchers affecting lapsing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment
… of Strict and Intensive Supervision and Treatment for sex offenders placed in the community. Our audit covered the … period April 1, 2012 through June 16, 2015. Background The Sex Offender Management and Treatment Act (Act) was enacted … confinement and post-release supervision, for certain sex offenders who are at or near their anticipated release …
https://www.osc.ny.gov/state-agencies/audits/2015/12/17/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatmentHomeless Outreach Program at the Metro-North Railroad
… Terminal) distributed in seven counties in New York State (Bronx, Dutchess, New York [Manhattan], Orange, Putnam, … The presence of the homeless at Metro-North stations is a growing concern for Metro-North customers and staff, and … did not even have access to the MTA HOP database that BRC uses to report the results of its outreach. Based in …
https://www.osc.ny.gov/state-agencies/audits/2019/02/21/homeless-outreach-program-metro-north-railroadOpinion 2000 - 13
… in the opinion. FIRE COMPANY - Membership (eligibility to join second company) TOWN LAW §176-b(10): An individual who is a member of a volunteer fire company may not join a second company unless he or she first terminates … individual would not meet the necessary qualifications to join a second volunteer fire company unless membership in the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Oversight of Juvenile Justice Facilities (Follow-Up)
… is responsible for the operation and oversight of nine State-run residential juvenile justice facilities that serve court-placed youth. The nine facilities include … youth entering juvenile justice programs often have a history of medical neglect. Further, OCFS did not ensure …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-followSelected Management and Operations Practices (Follow-Up)
… power is to be allocated to businesses and not-for-profits that commit to retain or increase New York State jobs and agree to make capital investments in their … of the Public Authorities Law requires NYPA to prepare a report, at least annually, listing all personal property …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followDisability Retirement – Divorce and Your Benefits
… retirement benefits. However, NYSLRS does not decide if a particular disability benefit constitutes marital or separate property in a matrimonial action. Whether a member’s disability … on the lesser of the two benefits. It is important to note that a disability retirement benefit does not revert to a …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementOpinion 88-28
… and which is entered as second class mail matter in the post office of a city within the county in which the town is … for circulation. (Village of Tonawanda v Price , 171 NY 415, 64 NE 191; Loos v City of New York , 257 AD 219, 13 … No. 80-580, unreported; 24 Opns St Comp, 1968, p 328; 10 Opns St Comp, 1954, p 75;). To the extent that 1982 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-88-28Unified Court System Bulletin No. UCS-360
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … created the Special Commission on Judicial Compensation to examine, evaluate and make recommendations with respect to the adequate levels of compensation and non-salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-360-april-2026-salary-increase-judges-justices-and-new-york-cityOversight of Nurse Licensing (Follow-Up)
… was issued on September 29, 2017, determined whether the State Education Department (Department) independently … nurses in accordance with its policies and procedures in a timely manner. The audit covered the period April 1, 2014 … particularly Priority 1 complaints (complaints that pose a substantial danger to public health and safety), …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followIntroduction – Travel and Conference Expense Management
… creates the need for diligent oversight. A long line of audit findings have emphasized the need to provide guidance … of travel and conference expenses. Some examples of our audit findings in this area include: 1 A lack of travel … school district's credit card was used for these expenses. Extension of trips after conferences for personal reasons at …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionMaine-Endwell Central School District – Financial Condition (2013M-49)
… in revenues than budgeted. Most of this shortfall was from State aid and interest earnings. The effects of the revenue … were offset by the over-estimated expenditures that amounted to about $9 million over the three-year period. … Key Recommendations Reduce reliance on fund balance as a financing source and evaluate recurring revenue sources …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Town of Lebanon – Justice Court (2013M-247)
… The Town of Lebanon is located in Madison County and has a population of 1,332 residents. The Town Board, which … Key Recommendations Take action to recover any moneys that are due to the Town and/or New York State. Perform accountability reconciliations monthly, and …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247