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Member Outreach and Presentations
… Services We Offer Pre-Retirement Presentation (Webinar) A … information and requirements, email Benefit Information Services at [email protected] . (Return to … NYSLRS Services and Requests …
https://www.osc.ny.gov/retirement/employers/member-outreach-and-presentationsOpinion 90-53
Whether a village may contract with a private corporation to exercise the powers and perform the duties of the positions of assessor building inspector and deputy road commissioner and to perform services as a zoning consultant
https://www.osc.ny.gov/legal-opinions/opinion-90-53Opinion 91-38
… CONTRACTS -- Bid Specifications (amount returned from the deposit for copies of) LOCAL LAWS -- Pre-emption (deposits on … political subdivision must return the entire amount of the deposit on plans and specifications for the performance of … subdivision must also return an amount equal to the deposit for one of the additional sets of plans and …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Opinion 2004-9
… there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. … to General Municipal Law §103(8) indicate that those amendments were intended primarily to permit local … 1998). Nonetheless, although the primary purpose of the amendments was to allow use of the joint purchase authority …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9DiNapoli: The Rockaways is on the Rise
… developments projects in the pipeline, the Rockaways is coming back. Today's report shows how far the Rockaways … Even with these hardships, the future for the Rockaways is a bright one, and even brighter if we work together. I … sure the needs of Rockaway residents are met." "Rockaway is experiencing a wave of new developments and improvements," …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-rockaways-riseNew York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… averaged around 167,000. Those claims almost doubled to over 314,000, as the shutdown went into effect, starting a … Assistance program (PUA) which provides benefits to individuals not traditionally eligible for unemployment … than expected personal income tax collections and the prospect of significant aid from the federal government, in …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021Madison County Probation Department – Restitution Payments and Revenues (2014M-093)
… Purpose of Audit The purpose of our audit was to determine if restitution payments were adequately …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Hampton Bays Union Free School District - Claims Processing (2018M-68)
… Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved … payment. Key Findings The claims auditor approved claims for payment for purchases containing confirming purchase orders. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Town of Kingsbury – Water Fees (2016M-400)
… The purpose of our audit was to review the Town’s process for billing and collecting water fees for the period January 1, 2015 through August 31, 2016. … by an elected five-member Town Board, which is responsible for overseeing Town operations, including establishing water …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Village of Sharon Springs – Water Accountability (2014M-148)
… of our audit was to review the Village’s water operations for the period June 1, 2012 through March 10, 2014. … a five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled $686,730. Key Finding … Key Recommendation Develop written policies and procedures for determining water accountability, including reconciling …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Employer Billing
… fiscal year. Your annual invoice is only one piece of the billing process. The resources below can help you understand the entire process. This Billing Dashboard Quick Guide will show employers with the Billing security role how to view billing information for …
https://www.osc.ny.gov/retirement/employers/employer-billingChenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… over cash receipts and disbursements for the period January 1, 2013 through September 8, 2014. Background The … amounts that should have been collected for fund-raising events. Key Recommendation Consider implementing procedures … the amount of items purchased and sold for fund-raising events and reconcile those amounts to determine the expected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsOpinion 2003-6
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Part-Town Charges (raising costs for town police department … Taxable properties in all portions of a town, except that part containing a portion of a village having its own police … the town police department. Taxable properties within that part of a town containing a portion of a village having its …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 2008-3
… NYS2d 918, mod on other grnds 88 AD2d 780, 451 NYS2d 523, app dsmd 58 NY2d 601, 458 NYS2d 1025, app dsmd 58 NY2d 687, 458 NYS2d 543, rearg den 58 NY2d 824, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3State Comptroller DiNapoli Releases Municipal & School Audits
… County) District officials did not properly identify, report or implement needed remediation to reduce lead …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1Manual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Manual Therapy Center, Inc. (Manual Therapy) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Manual Therapy’s CFR for the fiscal year ended June 30, 2014, and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1707
… automatic termination. The report includes the Department ID, Department Description, Employee Name, EmplID Number, … been processed. The report will be sorted by Department ID, then by employee name in alphabetical order. NHRP748 – … terminated. The report includes the Department ID, Department Description, Employee Name, EmplID Number, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1707-automatic-system-termination-employees-inactive-more-one-yearCost-Saving Ideas: How to Reduce Energy Costs
… district or local government by paying less for energy and consuming less energy. Reducing energy consumption also … models. Use Energy Star power management software on your computers. Turn on power save features in office … systems. Tighten up windows and door frames and install weather stripping. Use programmable thermostats to raise air …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsTravel Advisory No. 4
… Subject : Mandatory Header Fields in SFS Travel and Expense Module Guidance : The Travel and Expense module in the Statewide Financial System (SFS) will be updated to … To ensure the approval of any expense reports currently in process, the deadline for submitting expense reports to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/4-expense-report-mandatory-header-fieldsCompliance With Outcome Reporting Requirements
… Empire State Development (ESD) meets legal and regulatory requirements to report on the outcomes of its programs and … State laws and regulations contain outcome reporting requirements for ESD. Under these laws and regulations, ESD … the outcomes of numerous programs it supervises. Reporting requirements for specific programs vary, often with many of …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirements