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Opinion 99-2
… for the construction of a town salt storage shed. You ask whether it would be a violation of competitive … for: (1) plumbing and gas fitting; (2) steam heating, hot water heating, and ventilating and air-conditioning … competitive bidding requirements for the construction of a town salt storage shed …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Oversight of Adult Protective Services Programs
… Objective To determine if the Office of Children and Family Services adequately monitors Adult … 2021. About the Program In New York State, the Office of Children and Family Services (OCFS) administers the Adult … program to assist vulnerable adults. APS is a program of State-mandated services for adults (over age 18) who, …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsUnified Court System Bulletin No. UCS-137
… of increases to Judicial Longevity Payments paid in April 2008 Affected Employees Employees in the following bargaining units who received a 2008 … F8, DR, SG, S9, SK, SD, SY, 87 and unrepresented employees in CT, 86, and 88 Effective Date(s) Pay Period 13L, paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-137-april-2008-retroactive-judicial-longevity-bonus-jlo-adjustmentOversight of Transportation Services and Expenses
To determine if the Department of Corrections and Community Supervision has established adequate controls to effectively monitor and ensure accountability over transportation expenses and transportation services
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesDue Diligence for Companies Holding Abandoned Funds
… property account is $1,000 or less. (However, in the spirit of the law, we ask you to send a certified mailing if …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsMoravia Central School District – Lead Testing and Reporting (S9-25-2)
… report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to … on the lead levels of the 98 water outlets not sampled for testing, we were unable to determine whether officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Germantown Central School District – Lead Testing and Reporting (S9-25-3)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andOversight of Certified Homeless Shelter Food Services
… Purpose To determine whether the Office of Temporary and Disability Assistance (OTDA), New York City Department of Homeless Services (DHS), and New York City Department of … May 10, 2018. Background Shelter operators are required to provide meals that are balanced, nutritious, and adequate …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesOpinion 88-79
… of Article VIII, section 1 of the State Constitution. We express no opinion, however, as to the types of activities … that the arrangement is permissible under Federal law. We express no opinion, however, as to whether such an …
https://www.osc.ny.gov/legal-opinions/opinion-88-79DiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… Almost three million New York households are dealing with housing … and affordable housing. DiNapoli’s report examines three categories of housing insecurity: high housing costs; … Almost three million New York households are dealing with housing …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highestSUNY Bulletin No. SU-133
… Bonus and Salary Increases for eligible employees in Bargaining Unit 42. Affected Employees Eligible SUNY Non-Professional Services employees in Bargaining Unit 42 Background The 2006 agreement between … and Eligibility Criteria Eligibility Employees must be in Bargaining Unit 42 (CSEA Local 1000) Employees must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-133-ratification-bonus-and-salary-increases-employees-nonNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members
… after the date their coverage ended; for example, action can be taken to disenroll a member on December 31, 2018, but …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesUnified Court System Bulletin No. UCS-320
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023 UCS Salary Increases and Overtime Meal … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2023 UCS Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-320-april-2023-state-new-york-unified-court-system-ucs-salaryOpinion 90-44
… exclusive of the cost or value of fringe benefits. This is in response to your inquiry concerning the notice of … whether the "compensation" referred to in section 5-508(3) is limited to salary or must also include the cost or value of fringe benefits. Section 5-508 of the Village Law is a part of article 5 of the Village Law, relating to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-44East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… District: Could have saved $14,000 if it used government rates to reimburse for travel expenditures. Could have saved … consider following the government travel reimbursement rates. When possible, District officials should use NYS …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelTown of Holland - Real Property Tax Exemptions (2018M-232)
… exemptions totaling $2.5 million, on properties with a total assessed value of $16.4 million. Twenty-seven … were not properly supported by adequate documentation. The Assessor allowed what appear to be ineligible agricultural woodland exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Accounts Payable Advisory No. 53
… XI-A, Section 3 - Purchase Orders Guidance: The Office of the State Comptroller (OSC) has updated the policy and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersOpinion 91-1
… Albany Area Builders v Town of Guilderland , 74 NY2d 372, 547 NYS2d 627; Jancyn v County of Suffolk , 71 NY2d 91, 524 …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Data Breach
… Legislative Program Legislative Session 2021-2022: Data Breach – Signed into law on December 22, 2021 as … to notify, within 24 hours following the discovery of a data breach or receiving notice of a data breach or network security breach, the chief information …
https://www.osc.ny.gov/legislation/data-breach