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Examination of Outstanding Premiums
… of submitting receivables which meet SWOP criteria to DTF on an individual basis prior to implementation of proposed …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsCompliance With School Safety Planning Requirements (Follow-Up)
… after the issuance of this report to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followVillage of Horseheads – Collections (2023M-169)
… funds. In August 2023, the Assistant Clerk was arrested on the charges of grand larceny in the third degree and …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… displays and cameras. Also, 30 out of 95 assets on hand were not listed in the inventory records. None of …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Fillmore Central School District – Reserve Funds (2016M-386)
… debt service payments. The District’s 2015-16 report on reserves did not include the dates the reserves were …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Fund Financial Data – 2022 Financial Condition Report
… view of finances. As such, these statements only focus on the inflows and outflows of current financial …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataHampton Bays Union Free School District – Claims Processing (2013M-333)
… vendor. For example, the District paid a vendor $17,960 on September 7, 2012, for special education services; the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… capital needs. The plan should be monitored and updated on an ongoing basis. … The purpose of our audit was to review …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Cayuga County – Court and Trust Funds (2024-C&T-5)
… filed to ensure payment for contracted services rendered on the property 2 When the whereabouts of any person entitled …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… AFR was for the fiscal year ending May 31, 2022, filed on July 28, 2023; 363 days after the due date. Report the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Town of Java – Tax Collection Remittance (P1-24-21)
… corrective action. Appendix B includes our comment on an issue raised in the Supervisor’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… health insurance amounts, and the tax levy were entered on the balance sheet instead of being categorized as salary …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… AFR was for the fiscal year ending May 31, 2022, filed on July 18, 2024; 717 days after the due date. Report the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Forms
… Member Forms If you are retired, please go to the Retiree and … tier of membership, transfer your membership, or withdraw from NYSLRS. Tier Reinstatement Application To reinstate a … the fastest and most convenient way to update your federal tax withholding and direct deposit information . If you still …
https://www.osc.ny.gov/retirement/formsOpinion 90-8
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE … amend city charters and those which do not, based solely on form, not substance. Further, such a construction would … local laws. Further, Insurance Law, §§9104(g) and 9105(e), on their face, do not purport to repeal or supersede any …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Opinion 91-34
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … work and cost, such as in printing of briefs and records on appeal, it is our opinion that contracts for such services … the specifications could describe the requirements based on the data available at the time the specifications are …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Opinion 98-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … in the official record of the board's proceedings. Based on the foregoing, the submission of a voucher to a county … held public officials to a high standard of conduct and, on occasion, have negated certain actions which, although not …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 89-3
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … requirement that purchases under a State contract be made on the same terms as that contract is consistent with the … 381, 383). Similarly, since the State contract is based on terms and conditions in specifications which provided a …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Opinion 89-39
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST … because you state that the board member will not vote on, or participate in discussions pertaining to the insurance … held public officials to a high standard of conduct and, on occasion, have negated certain actions which, although not …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 97-19
… of the insurance agency which was the successful bidder for the fire district's insurance business would have a … fire district business and that the firm was the agent for the fire district prior to the treasurer's election to office. For purposes of this opinion, we assume the treasurer owns 5% …
https://www.osc.ny.gov/legal-opinions/opinion-97-19