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Annual Report on Local Governments 2003
Annual Report on Local Governments 2003
https://www.osc.ny.gov/files/local-government/publications/pdf/03annreport.pdfAkorn Letter on Death Penalty Drugs
Akorn's objection to the use of its drugs for capital punishment.
https://www.osc.ny.gov/files/press/pdf/akorn-letter.pdfReport on the Justice Court Fund
Report on the Justice Court Fund
https://www.osc.ny.gov/files/local-government/publications/pdf/justicecourtreport2010.pdfAnnual Report on Local Governments 2019
The 2019 Annual Report on Local Governments is a summary of the financial state of the State’s counties, cities, towns, villages.
https://www.osc.ny.gov/files/local-government/publications/pdf/2019-annual-report.pdfSullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since … exempt from sampling and how they would be secured, and what remedial actions were planned or enacted. Because there is no information on the lead levels of the 136 water outlets …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1York Central School District – Lead Testing and Reporting (S9-25-19)
… 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since … how the water outlets would be secured against use and what remedial actions were planned or enacted. Because there is no information on the lead levels of the 130 water outlets …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Opinion 88-23
… CONFLICTS OF INTEREST -- Construction Contracts (village trustee an employee, officer and stockholder of construction … 802(1)(b), 2(a); VILLAGE LAW, §5-524(2): A village trustee who is an officer, employee and stockholder of a … to your letter asking whether a newly-elected village trustee, who is an officer, shareholder and employee of a …
https://www.osc.ny.gov/legal-opinions/opinion-88-23Ausable Valley Central School District - Claims Auditing (2018M-190)
… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before … audited and approved the claims. Claims totaling $27,888 for 15 check disbursements made during the audit period were … whether claims were supported by adequate documentation for appropriate purposes and audited and approved before …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190State Agencies Bulletin No. 942
… instructions for populating the Retirement Plans page in PayServ for affected employees of the State Police … c of Section 440 of the Retirement and Social Security Law to extend, until June 30, 2011, the applicability and … by agencies other than the State Police will continue in the Tier 2 non-contributory plan. OSC Actions OSC has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/942-mandatory-3-retirement-contribution-certain-tier-2-members-new-yorkOversight of Private Career Schools
… Purpose To determine whether the State Education Department's (Department) Bureau of Proprietary School Supervision (Bureau) provided sufficient oversight of private career schools in New York State. The audit covers … adequacy of programs offered by private career schools. As a result, the Bureau has not used its resources in the most …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsAudit Committee Charter Guidance and Template
… provided at the end of this guidance. This sample charter does notinclude all activities that might be appropriate to a … appropriate scope of the audit committee’s activities and make clear that these activities are advisory in nature. … the Board of Education in interpreting such documents. Make a recommendation to the Board of Education on accepting …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateVillage of Suffern - Budget Review (B20-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2020-21 fiscal year are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Opinion 95-22
… fire insurance tax moneys to purchase exercise equipment for use generally by members of the fire department. You ask … use such moneys as follows: Such taxes shall only be used for the care and relief of disabled or indigent volunteer and … It is evident that the purchase of exercise equipment for use generally by members of the fire department does not …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 90-17
… and equipment of the fire district, it makes no provision for the surplus moneys of the district. Consequently, it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Opinion 88-14
… AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … of intestacy. There is a comprehensive statutory scheme in New York State which provides that when an estate is administered …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Challenging a Determination – Special 20- and 25-Year Plans
… will be considered filed on the date they are received by NYSLRS. Hearing requests sent by certified mail, return … requested, are considered filed on the date mailed. NYSLRS Attn: Hearing Administration 110 State Street Albany, … When requesting a hearing, include your name, NYSLRS ID number, your return email and mailing addresses, and a …
https://www.osc.ny.gov/retirement/publications/1517/challenging-determinationCompliance With School Safety Planning Requirements
… York City Department of Education (DOE) complies with the school safety planning requirements in the Safe Schools … (Law), which requires public school districts to develop district-wide safety plans (District Plans) and …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsVillage of Herkimer – Payroll (2025M-37)
… employees’ hours worked. Audit Summary Village officials paid salaries and wages as authorized, but did not maintain … officials and employees were paid, as required by New York State Village Law (Village Law) Section 5-524. We reviewed … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Opinion 88-19
Whether the town can accept a gift of money from the citizens group to help defray legal expenses
https://www.osc.ny.gov/legal-opinions/opinion-88-19Protection of Child Performers
… temporary permits is entered by the child’s parent or guardian when applying through a web portal and automatically …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performers