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Opinion 2011-1
… the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees (serving as staff of not-for-profit corporations) -- Powers and Duties (hiring employees to serve as staff of … development agency lacks authority to hire employees and assign them to serve as the staff of not-for-profit …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Opinion 2003-6
… a town for services which are already adequately provided by the village. It recognizes that as a practical matter, …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Fare Evasion
… is North America’s largest transportation network, serving a population of 15.3 million people in the 5,000-square-mile … Service (SBS) passengers pay their fare before boarding at ticket purchase machines located at SBS bus stops, except for … comparisons of budgeted versus actual Program costs, but officials provided only a summary of the actual costs. …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionState Agencies Bulletin No. 1987
… Background The Memorandum of Agreements (MOAs) between the State of New York, OMH, and Council 82 AFSCME AFL-CIO (C82) … extended by mutual agreement of the parties. The New York State Payroll System (PayServ) uses overtime factor.00120 for … gross subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1987-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1990
… Background The Memorandum of Agreement (MOA) between the State of New York, OPWDD, the Civil Service Employees … the Public Employees Federation (PEF), the New York State Correctional Officers and Police Benevolent Association … of the parties. The overtime factor used by the New York State Payroll System (PayServ) for affected employees at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1990-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1991
State Agencies Bulletin No 1991
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1991-pilot-program-establishing-temporary-overtime-rate-employees-certainState Comptroller DiNapoli Releases Municipal & School Audits
… Although officials paid $85,000 about two years ago for precast concrete wall blocks, officials have not scheduled a delivery …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Statement on NYC's 2025 Budget Modification
… projections. The preliminary budget, due in January, is expected to include updated economic and revenue …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationMember Outreach and Presentations
… for members who are within 5 years of retirement to learn about: Their NYSLRS pension and how their pension benefit will be calculated; Preparing to … Online , which is the fastest and most convenient way to access account information and conduct business with NYSLRS; …
https://www.osc.ny.gov/retirement/employers/member-outreach-and-presentationsDiNapoli Statement on the Passing of His Father Nicholas DiNapoli
… p.m. at the Roslyn Heights Funeral Home, 75 Mineola Ave., Roslyn Heights, NY. The funeral is scheduled for … 10:00 a.m. at St. Mary's Roman Catholic Church, 110 Bryant Ave., Roslyn Harbor, NY. Seating and parking is limited at …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoliIX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
This section provides information to all state departments and agencies on the federal management debt collection procedures
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopePayments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… In addition, the governing board may generally establish petty cash funds and authorize petty cash payments in advance of audit. Most petty cash payments will involve small amounts required for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditCanaseraga Central School District - Financial Management (2019M-104)
… an average of $357,000 of fund balance that was not used to finance operations. As of June 30, 2018, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Town of Middleburgh – Claims Audit Process (2023M-56)
… sole source vendors and the reasons why solicitation of quotes is not in the Town’s best interest. Discontinue use of …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Addison Central School District – Procurement of Professional Services (2023M-6)
… complete report – pdf] Audit Objective Determine whether Addison Central School District (District) officials sought … audit school district addison …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6City of Jamestown – Financial Condition (2016M-298)
… 1, 2012 through August 19, 2016. Background The City of Jamestown is located in Chautauqua County and has … City of Jamestown Financial Condition 2016M298 …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Remsen Central School District – Fund Balance and Reserves (2015M-306)
… audit was to review the District’s general fund balance and reserves for the period July 1, 2014 through July 31, … in the Towns of Remsen, Steuben, Trenton, Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The … Remsen Central School District Fund Balance and Reserves 2015M306 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306West Genesee Central School District – Segregation of Duties (2016M-303)
… in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van Buren in Onondaga County. The District, which … Department. Key duties of cash handling, recordkeeping and reconciliation are concentrated with one position, and there was no process in place for someone independent …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Tully Central School District – Network Access Controls (2021M-138)
… account access. Disable unneeded network user accounts in a timely manner. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, approving and monitoring … created under New York State General Municipal Law. The IDA is governed by a Board of nine members who are appointed … by the County Legislature. For our audit period, the IDA reported 142 active projects totaling approximately $1.2 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-project