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Otisco Fire District – Financial Activities (2025M-42)
We conducted an audit of the Districts financial management procedures and issued a report in February 2017 that identified certain conditions and opportunities for the Boards review and consideration We returned to the District in July 2024 to conduct an audit followup review Our followup rev
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Unified Court System Bulletin No. UCS-240
… Non-Judicial Employees Bargaining Unit 86, 88, CT Background Chapter 400 of the Laws of 2014, which … and Unrepresented employees in Bargaining Units 86, 88 and CT. Per correspondence issued by the UCS Executive Director … of Contract Bonus Payment (Bargaining Units 86, 87, 88, CT) will be paid in Administration Pay Period 26L, paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-240-2017-unified-court-system-csea-end-contract-bonus-paymentVillage of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… [read complete report – pdf] Audit Objective Did the Village of Asharoken (Village) Board of Trustees (Board) … that non-payroll disbursements were properly audited and the Village Treasurer’s (Treasurer) financial duties were … Audit Period June 1, 2023 – December 6, 2024 Understanding the Audit Area The audit of claims is often the last line of …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82Town of Marathon – Transparency of Fiscal Activities (S9-25-21)
… Supervisor’s records, we determined that the Supervisor, assisted by his part-time appointed bookkeeper, did not: …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21City of Mechanicville – Procurement (2025M-60)
… to seek competition, which is often required by State law or by locally adopted policy. One of the goals of seeking … formal competitive bids, requests for proposals (RFPs) 1 or written and verbal quotes, a well-planned solicitation … their purchases. Consequently, they made purchases without confirming there were available budget appropriations, which …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60State Agencies Bulletin No. 2375
… is to notify agencies of the 2025, year-end processing schedule for AC-230s (Report of Check Returned for Refund or … submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin. As part of OSC’s annual … is to notify agencies of the 2025 yearend processing schedule for AC230s Report of Check Returned for Refund or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2375-schedule-submitting-2025-year-end-returned-checksContact Us
… Office of Unclaimed Funds 110 State St. Albany, New York 12236 Fax (518) 270-2222 …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-usDiNapoli: Lax Oversight of Medicaid Payments Behind $700 Million in Improper Payments
… Hundreds of millions of dollars were spent on Medicaid Managed Long-Term Care (MLTC) costs for individuals who no longer qualified for the program, … with Maximus Health Services Inc. to assess whether individuals who voluntarily enroll meet the MLTC criteria. …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-lax-oversight-medicaid-payments-behind-700-million-improper-paymentsState Agencies Bulletin No. 2070
… is to notify agencies of a business process change in the submission of the AC 230 Check Reversals and AC 1476 Check Exchanges to the Office of … see Payroll Bulletin 1964 . The Stop Payment panel in PayServ will automatically populate check information to … is to notify agencies of a business process change in the submission of the AC 230 Check Reversals and AC 1476 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2070-process-change-ac-230-check-reversals-and-ac-1476-check-exchangesTown of Catharine – Transparency of Fiscal Activities (S9-25-26)
… to safeguard Town resources. Provide the Board with trial balance 1 or balance sheet reports and bank … public review in the Town Clerk’s (Clerk’s) office. 1 The trial balance is an internal accounting report that lists … the general ledger with its balance at a specific point in time. The report is a list of the balances of the accounts in …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26XI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… the vendor (stand-alone POs) are subject to the Office of the State Comptroller’s (OSC) review when they exceed OSC … on the contract header, and the Send to Supplier and Copy to Purchase Order boxes must be checked. This triggers … by OSC, OSC will transmit an approval notification and copy of the OP transaction’s Contract Page from the SFS, with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewOversight of the Community Based Residential Program for Released Individuals
… based on standardized tracking so that program success can be appropriately evaluated. …
https://www.osc.ny.gov/state-agencies/audits/2026/06/04/oversight-community-based-residential-program-released-individualsOpinion 96-8
… Law, §99-l[1][a]) WORDS AND PHRASES -- "other offenses" (meaning of for purposes of General Municipal Law, … collection regulations constitutes an "offense" within the meaning of General Municipal Law, §99-l(1)(a). The provisions …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 95-8
… of the general fund of the state where the claiming agent is an agency of the state or the political subdivision or public authority of which the claiming agent is a part, to be used for law enforcement use in the … the general fund of the state where the claiming authority is the attorney general or the political subdivision of which …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Opinion 2000-14
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … EDUCATION LAW §3109: A school district is not prohibited under Civil Service Law §201(4), or Retirement and Social … 201(4) of the Civil Service Law; see also 1983 Opns St Comp No. 83?37, p 43; 1980 Opns St Comp No. 80-550, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 91-52
… a bid specification which required bidders to have access to a plant within the county. The court stated as …
https://www.osc.ny.gov/legal-opinions/opinion-91-52State Agencies Bulletin No. 1505
… Employees Employees in the following bargaining units with an increment code of 0510, 0610, 0710, 0810, 0910, 1010 … LLS payment provided the employee: Is Active, on a Leave With Pay or on an Unpaid Military Stipend Leave in a BU02, … *Until a successor Agreement is negotiated, employees with ten (10) years at Job Rate will continue to receive the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1505-october-2016-civil-service-employees-association-csea-longevity-lumpOpinion 90-62
… another provision of law. You ask whether an elected town highway superintendent who is physically unable to perform … §36 provides statutory procedures for removal of a town highway superintendent duly elected to and holding office … Sullivan v Taylor , 279 NY 364, 18 NE2d 531; cf . former Highway Law, §160, repealed by L 1981, ch 183, which …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Opinion 2003-7
… in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility studies) ZONING AND PLANNING -- Park Lands (use of park trust moneys for preliminary costs and feasibility … costs related to a capital improvement at a town park …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Opinion 88-57
… the issues discussed in the opinion. WATER RENTS -- Rates (schedule of rates may include a classification under which … town board, on behalf of a water district, may establish a schedule of water rates including a classification under … a town, on behalf of a water district, may establish a schedule of water rates under which senior citizens who meet …
https://www.osc.ny.gov/legal-opinions/opinion-88-57