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Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 … Hamburg Industrial Development Agency Project Approval and Monitoring 2015M32 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andOrdinary Death Benefit – State Police Plan
… may be entitled to an ordinary death benefit if you meet the eligibility requirements and your death is not attributable to an on-the-job accident. The ordinary death benefit is a one-time, … not receive a monthly pension benefit). The first $50,000 of this benefit is paid in the form of group-term life …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitBeacon City School District – Claims Auditing (2016M-20)
… Key Findings The Board did not develop a comprehensive job description that outlines the expectations and requirements … and implement a purchasing policy and procedures for the procurement of goods and services when competitive bidding is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… disbursements. As a result, the former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in unauthorized checks to himself from January 2014 through May 2022. Use a Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected financial … supervisors for which it had no legal authority to do so, and the District, as a result, made more than $810,000 in …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingVillage of Richmondville – Disbursements (2012M-178)
… all employees had the wrong amounts withheld for health insurance. In addition, 447 checks totaling approximately … all employees are paid at documented Board-approved pay rates and that withholdings are accurate. Ensure that the …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… recorded and reported and that moneys were safeguarded for the period January 1, 2014 through February 28, 2015. … the Town of Fenner. The District’s general fund budget for 2015 totals $68,996. Key Findings The Treasurer has not submitted required annual financial reports to OSC for 2010 through 2014. The Treasurer does not provide the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Prompt Contracting Information Provided by State Agencies (Alphabetical by Agencies) - 2022 Calendar Year
Contracting Information Provided by State Agencies (Alphabetical by Agencies)
https://www.osc.ny.gov/files/state-agencies/contracts/2022/pdf/pcl-state-agency-data-A1-2022.pdfOpinion 93-25
… to create a public street by prescription or public use. With regard to the situation presented in your letter, we do …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Opinion 89-40
… or defend an action or proceeding affecting any district property or claim of the district, or involving its rights or …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Accounts Payable Advisory No. 50
… XII, Section 5.F – Selecting the Appropriate Payment Terms Guidance: An early payment discount is an incentive (in the form of a reduction of the invoice amount) offered by a vendor to an agency for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsAccounts Payable Advisory No. 10
… Subject: Handling Code “A” and “Separate Payment” Box Guidance: This advisory is … Handling Code A and Separate Payment Box …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/10-handling-code-and-separate-payment-boxState Comptroller DiNapoli Releases Municipal Audits
… was accurate with respect to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information … recorded, deposited, disbursed and reported fines and fees in a timely manner. However, the justice did not ensure …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1217
… Purpose To provide clear and consistent requirements for processing salary payments made pursuant to Court Orders, Awards, and Settlement Agreements. Affected … To provide clear and consistent requirements for processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1217-new-requirements-and-procedures-processing-salary-payments-pursuantState Agencies Bulletin No. 1217.1
… Bulletin Supersedes Payroll Bulletin No. 1217 Purpose: To provide clear and consistent requirements for processing salary payments made pursuant to Court Orders, Awards, and Settlement Agreements. Affected … To provide clear and consistent requirements for processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/12171-new-requirements-and-procedures-processing-salary-payments-pursuantAlternate Contribution Stabilization Program
… Laws of 2013) established an alternative to the original Contribution Stabilization Program (CSP) enacted in 2010. Like the original program, the Alternate Contribution Stabilization Program provides short-term cash … cycle NYSLRS employers could opt in to the Alternative Contribution Stabilization Program to defer annual …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programOpinion 2000-18
… under a service award program for each calendar year "after the establishment of the program" in which an active …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Opinion 91-53
… fixed, however, may not exceed the amount set forth in the notice of hearing on the preliminary budget unless a local … of deputy supervisor is not required to be listed in the notice of hearing on the preliminary budget. (3) A town board … additional salary in excess of the amount set forth in the notice of hearing on the preliminary budget for the highway …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Opinion 91-36
… This opinion represents the views of the Office of the State … with park trust funds should be in or sufficiently near the developments which generated the fees so that the … an existing town park as long as the park is sufficiently near the developments which generated the moneys so as to be …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Necomb Central School District - Claims Audit (2023M-159)
Determine whether Newcomb Central School District (District) claims were properly audited prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/newcomb-central-school-district-2023-159.pdf