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Town of Lockport – Justice Court (2018M-36)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Court’s financial activity … Court’s cash assets and outstanding liabilities for any of the Court’s fine or bail accounts. Because bail reports … Town of Lockport Justice Court 2018M36 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36IX.7.F M-Year Legislation – IX. Federal Grants
… awarding agency and the award is considered expired. In some instances, the life of a federal award may be more or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationSUNY Bulletin No. SU-134
… Article 5, Section 5.9 of the 2006 Agreement between the State of New York and the Graduate Students Negotiating Unit … for a $500 stipend increase for eligible GSEU employees on full-time assistantships and $250 for eligible GSEU employees on less than full-time assistantships. Stipend increases must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-134-april-1-2007-stipend-increase-employees-representedFormer Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… W. Cowart, 58, of Grand Island, NY, pleaded guilty to theft concerning programs receiving federal funds before … The charge carries a maximum penalty of 10 years in prison and a $250,000 fine. In addition, Cowart’s son and … and Fredia, 28, both of Niagara Falls, NY, pleaded guilty to a misdemeanor charge of theft of government funds which …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughterTown of Lockport – Fuel Inventory (2025M-54)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) Highway Superintendent (Superintendent) … control intended to limit access and reduce the risk of unauthorized access to the fuel pumps and improper fuel usage. The Town purchased 71,389 gallons of fuel totaling $201,709 and used 73,304 gallons of fuel …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54Accounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdfA Review of Capital Needs at the Metropolitan Transportation Authority
OSC’s inflated estimate of the MTA’s capital repair needs, based on the MTA’s 2013 TYNA, suggests $69 billion was needed over the 10-year period covering two capital programs from 2015 through 2024.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-18-2024.pdfEcoNews Spring 2021
This edition of EcoNews provides more detail on our work at the Fund to address the investment risks posed by climate change and to take advantage of opportunities to invest in climate solutions.
https://www.osc.ny.gov/files/reports/special-topics/pdf/econews-spring-2021.pdfAdministration of Mitchell-Lama Waiting Lists (Follow-Up) (2020-F-19) 30-Day Response
To follow up on the actions taken by the Division of Housing and Community Renewal to implement the recommendations contained in our prior audit report, Administration of Mitchell-Lama Waiting Lists (Report 2016-S-46).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f19-response.pdfSign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
… for Candlewood Suites in North Carolina, the Boston Duck Tour and household expenses. Brown, who was treasurer for …
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftCost-Saving Ideas: Evaluating Solid Waste Collection Options
… increased costs as a result of administering the contract. Residential households will lose the ability to select the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… [read complete report – pdf] Audit Objective Did the Caledonia Fire Department (Department) Board of Directors … Period January 1, 2023 – January 8, 2025 Understanding the Program The Board must provide oversight to ensure … or compensating controls are implemented to safeguard funds, and reviewing records and reports to detect …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mCUNY Bulletin No. CU-430
… CUNY employees in the title of Locksmith Effective Date(s) Increases were submitted in Pay Period 7C … must be received in OSC’s Audit Section by the agency deadline for Pay Period 7C. The Earnings Code AJR must be … (CUNY Bonus Payment) Amount: Applicable amount OSC Actions Processing Automatic Retroactive Adjustments Provided the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-430-retroactive-rate-increases-and-lump-sum-payment-locksmithsOpinion 97-1
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Powers and Duties (participation in county workers' compensation self-insurance plan) WORKERS' … COMPENSATION -- County Self-Insurance Plan (participation in by village housing authority) WORKERS' COMPENSATION LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 98-20
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads (qualification for appointment to) FIRE COMMISSIONERS -- Powers and Duties (establishment of … Whether a board of fire commissioners in its discretion may provide that … newlyappointed members not be immediately assigned to the fire police squad …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 90-62
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … fixed for the office; an entry of a judgment or order of a court of competent jurisdiction declaring the incumbent to be … that a deputy town superintendent of highways shall act and be vested with all the powers of the town …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Enforcement of Commission Orders and Other Agreements (Follow-Up)
… or improving the quality of service. These conditions are listed in Commission Orders (Orders), and any violation of an Order’s terms is grounds for the … not met, including applying monetary penalties and other sanctions. Our initial audit covered the period from January …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followSex Offender Registration (2014-MS-2)
… Lawrence [pdf] , Steuben [pdf] and Warren [pdf] counties; city police departments in Buffalo [pdf] , Mount Vernon [pdf] … must comply with DCJS registration requirements including address verification, notification of change of address, and Registry photograph updates. DCJS notifies local …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2Ordinary Disability (Section 362) – New Career Plan
… Filing You, your employer or someone authorized with your power of attorney may file your application for ordinary …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-disability-section-362Ordinary Disability (Section 362) – Non-Contributory Plan with Guaranteed Benefits
… If you are unable to perform your duties because of permanent physical or mental incapacity, and have ten or … Filing You, your employer or someone authorized with your power of attorney may file your application for ordinary disability …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-disability-section-362