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Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… back to January 1, 2007 to determine Board-estimated replacement costs, January 1, 2020 to analyze reserve balance trends and forward to April 2, 2025 to estimate vehicle replacement costs, useful life and the creation of a … for 2025 totaled $920,505 and the District’s vehicle capital reserve (Reserve) fund balance totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Town of Spencer – Disbursements (2025M-35)
… non-payroll disbursements? Audit Period January 1, 2023 – September 30, 2024 Understanding the Program The Town paid … a remaining credit balance of $8,700 with the vendor as of September 25, 2024.The use of credit accounts without Board …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35State Agencies Bulletin No. 1608
… Clothing Allowance. Affected Employees Employees in the Operational Services Unit (OSU) – BU03 who meet the … Work-Related Clothing Allowance may be processed beginning in Institution Pay Period 18L, paychecks dated 12/21/17 or … paychecks dated 12/27/17. Eligibility Criteria Employees in Bargaining Unit 03 on 10/01/17 are eligible to receive the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1608-2017-work-related-clothing-allowance-osu-employees-represented-civilSUNY Bulletin No. SU-233
… Purpose To provide agency instructions for processing the 2015-2016 Recruitment and Retention Payments. Affected … of America/Graduate Student Employees Union, provides for recruitment and retention payments. Each doctoral degree … To provide agency instructions for processing the 20152016 Recruitment and Retention Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-233-2015-2016-recruitment-and-retention-payments-gsnuSUNY Bulletin No. SU-225
… Year Salary Calculation. Affected Employees SUNY employees in salary Grade 980 with a Pay Basis Code of CAL and CYF Background In any fiscal year in which February 29th falls, the biweekly salary calculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-225-leap-year-salary-calculation-fiscal-year-2015-16-suny-calSUNY Bulletin No. SU-217
… Purpose To provide agency instructions for processing the 2014-2015 Recruitment and Retention Payments. Affected … of America/Graduate Student Employees Union, provides for recruitment and retention payments. Each doctoral degree … To provide agency instructions for processing the 20142015 Recruitment and Retention Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-217-2014-2015-recruitment-and-retention-payments-gsnuState Police Bulletin No. SP-171
… automatic processing of the 2016 State Police Hazardous Duty Pay. Affected Employees Employees of the Division of … York State Troopers (PBA), provide for an annual hazardous duty payment. Effective Date(s) The 2016 State Police Hazardous Duty Pay will be processed in Administration Pay Period 17L, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-171-2016-state-police-hazardous-duty-payOffice of Operations: 2025 Virtual Fall Conference
… for your interest in the Office of Operations 2025 Virtual Fall Conference. By attending any of the courses below, you … to receive future communications related to its annual Fall Conference. You may opt out at any time by clicking the … Announcements and Updates WHEN October 6 - October 10 REGISTRATION No registration is required. WHO SHOULD …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2025-virtual-fall-conference-archivedOpinion 91-3
… (see 1989 Opns St Comp No. 89-34, p 79; Myruski v Town of Goshen , 87 Misc 2d 1063, 386 NYS2d 984). Thus, in Opn No. …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 90-18
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Opinion 93-10
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (designating holidays for closing of county offices) LOCAL LAWS -- Public Holidays (determining day to celebrate) COUNTY LAW, §206-a; …
https://www.osc.ny.gov/legal-opinions/opinion-93-10Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… properly protect their IT resources, including data, if they do not know what resources they have and where those resources reside. …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesDiNapoli: NYC Spending Priorities Shifted During Pandemic
… the city’s pre-pandemic and current preliminary budgets for Fiscal Year 2024 (FY24) to examine how spending … that emerged during the pandemic,” DiNapoli said. “Funding for education, public health and social services have risen … impacted by the pandemic, the city’s current budget for FY 2024 increased funding for education when compared to …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicDiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… Off-Track Betting Corp. (OTB) spent at least $121,000 on tickets to sporting events, concerts, food and alcohol for … DiNapoli urged the OTB to seek reimbursement for tickets and other expenses that were inappropriately handed … New York State Gaming Commission permits giving out free tickets but requires the OTB to submit an annual marketing …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksClaims for Deceased Owners and Estates
… appointed a representative to administer the decedent's estate, even if all other matters have been settled, only … Type Less than $50,000 of personal property, no real property. Voluntary Administrator Certificate of … More than $50,000 of personal property and/or any real property; no will. Administrator Letters of …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesState Comptroller DiNapoli Releases Municipal & School Audits
… receive and review budget status reports, which could have assisted in developing and adopting more accurate budgets and …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsSelected Safety and Security Equipment at Train Stations
… taken appropriate action to ensure that equipment, such as cameras and "Customer Assistance Intercoms," are working, … technicians perform preventive maintenance and repairs on safety and security equipment such as CCTV cameras, CAIs, … for surveillance and security purposes. CCTV relies on strategic placement of cameras and the off-site …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsSelected Controls Over the Property Tax Assessment Process
… were authorized. This audit focused on Tax Class 2 properties that are valued as income producing, based on … property throughout the City – approximately 1.05 million properties each year. Property in New York City is divided … how property value is assessed. For Tax Class (TC) 2 properties, which include rentals, co-ops, and condos with …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processOversight of Adult Protective Services Programs
… Office of Children and Family Services adequately monitors Adult Protective Services activities to protect vulnerable … of Children and Family Services (OCFS) administers the Adult Protective Services (APS) program to assist vulnerable … or other legal intervention. Within OCFS, the Bureau of Adult Services (Bureau) oversees local APS programs …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsProtection of Managed Pollinators (Honey Bees)
… (Department) is adequately monitoring the health of honey bee pollinators to prevent and mitigate harmful effects to … of assessing the size and condition of the State’s honey bee population. This requirement was eliminated in 2010 but … Law (Law) was amended to include the Cooperative Honey Bee Health Improvement Program (Program), which, among other …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-bees