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Opinion 90-51
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (use of … and may not be paid for with surcharge funds. This is in reply to your letter inquiring about the use of … County Law (§300, et seq .), to fund certain activities in relation to the county's proposed installation and …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 2002-4
… absent dredging, the channel will continue to fill in with rock and sediment, impeding boat traffic by rendering …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
Determine whether Monroe No 1 Board of Cooperative Educational Services BOCES officials ensured credit card charges were properly approved supported and for appropriate BOCES purposes
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156East Ramapo Central School District – Budget Review (B25-5-2)
… and expenditure projections in the District’s adopted 2024-25 budget were reasonable. Background Pursuant to … providing for an additional 4.38 percent increase, or $6.8 million, to the 2024-25 tax levy, which was ultimately … $1.9 million. The appropriation of approximately $12.6 million for payments of teachers’ retirement is likely …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2State Agencies Bulletin No. 523
… Purpose To provide agencies with an updated List of Control-D Reports and Retention Schedules. The attached list replaces Attachment B of Payroll Bulletin No. 399, dated … To provide agencies with an updated List of ControlD Reports and Retention Schedules The attached …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/523-agency-control-d-report-list-and-retention-scheduleFile Your Vendor Responsibility Questionnaire
… Complete or update your Vendor Responsibility Questionnaire online. Filing online is the easiest and fastest way to inform State contracting entities of your business’s qualifications. Benefits of filing online … Complete or update your Vendor Responsibility Questionnaire online Filing online …
https://www.osc.ny.gov/state-vendors/vendrep/file-your-vendor-responsibility-questionnaireState Agencies Bulletin No. 1134
… Purpose To inform agencies of the process for reporting line number changes and to describe how account codes will be charged in Fiscal Year … To inform agencies of the process for reporting line number changes and to describe how account codes will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1134-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2012State Agencies Bulletin No. 734
… Conservation of the procedure to return employees in the titles of Forest Ranger 1, 2 and 3 to the original bargaining units of 31 in the Agency Law Enforcement Services Unit and 61 in the Security Supervisors Unit represented by Council 82. … Conservation of the procedure to return employees in the titles of Forest Ranger 1 2 and 3 to the original …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/734-return-certain-arbitration-eligible-employees-bargaining-units-31-and-61Train On-Time Performance
… departs later than half the headway time), or is abandoned en route (i.e., skips any scheduled station stops or fails to … a train on time when it is not canceled or abandoned en route, and it arrives at the end terminal not more than …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceAspire of Western New York – Compliance With the Reimbursable Cost Manual
… for the preschool special education programs we audited. Key Finding We identified $7,501 in costs that did not comply … costs such as entertainment and food expenses. We also identified $32,377 in questionable … the services were the most economical and/or appropriate. Key Recommendations To SED: Review the disallowances …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualOpinion 92-45
Whether the emergency rescue and first aid squad of a fire district fire department may impose a fee on certain persons to whom they provide service
https://www.osc.ny.gov/legal-opinions/opinion-92-45Opinion 98-21
… within the boundaries of the municipality to a hospital, clinic, sanatorium or other place for treatment of such …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Protection of Child Performers
… System database (System) to maintain permit and certificate information since 2004. Information from annual permits and employer certificate applications is manually entered in the System by …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersState Comptroller DiNapoli Releases Municipal Audits
… Yonkers – Information Technology (Westchester County) The IT department’s acceptable computer use policy was not signed …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsSelected Controls Over the Property Tax Assessment Process
… Purpose To determine if the New York City Department of Finance has sufficient controls … was July 1, 2013 through May 31, 2016. Background The New York City Department of Finance (DOF) is responsible for … 1.05 million properties each year. Property in New York City is divided into four different classes, each …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processDairy Inspections
… and consumers alike. The Milk Control and Dairy Services Unit (Unit) within the Department is responsible for inspecting the … considers important to quality control and safety such as delivery vehicle inspections, plant raw and pasteurized milk …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/dairy-inspectionsDisposal of Electronic Devices
… Purpose To determine if surplus electronic devices approved for sale … New York State Policy requires all State entities to establish formal procedures to address the risk that personal, private, or sensitive … To determine if surplus electronic devices approved for sale …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesState Comptroller DiNapoli Releases Municipal & School Audits
… Roosevelt Fire District – Length of Service Award Program (LOSAP) (Dutchess County) The board did not effectively monitor all aspects of the district’s LOSAP. Specifically, the board did not ensure that the LOSAP was annually audited in accordance with state law. …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Empire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012
… hospitals. The audit covered the period from January 1, 2012 through June 30, 2012. Background The New York State Health Insurance Program … hospitals do not have such limitations. From January 1, 2012 to June 30, 2012, Empire paid over $71 million for …
https://www.osc.ny.gov/state-agencies/audits/2013/12/13/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughState Agencies Bulletin No. 268
… Purpose Social Security and employee identification numbers will no longer be displayed on the employees' check … Social Security and employee identification numbers will no longer be displayed on the employees check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/268-removing-employee-social-security-number-and-employee-identification