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Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… While the Board budgeted for the use of appropriated fund balance and reserves as a financing source from 2014 … 2016, the more than $1 million in total appropriated fund balance went unused. The Board did not develop a … are tracked in the Town’s accounting software, separate fund balance records for each water district are not …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… requiring construction of a new facility with a completion deadline of April 2017. If the new facility is not completed by the deadline, DEC could levy fines of $50,000 plus a maximum of … that the new facility is constructed by or before the DEC deadline to avoid any penalties or fines. Continue to monitor …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mOpinion 91-27
… discussed in the opinion. COUNTIES -- Real Property (sale of unneeded real property without public bidding) LOCAL … LAWS -- Real Property (authority of county to supersede sale and lease provisions of County Law, §215) REAL PROPERTY … with or in limitation of a provision of any alternative form of county government heretofore or hereafter adopted by …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Unified Court System Bulletin No. UCS-275
… not processed automatically Affected Employees Employees in the following bargaining units who meet the eligibility … increase effective April 1, 2019 for all eligible members. In addition, consistent with prior practice, when a CSEA Agreement is reached, the negotiated changes detailed in the Labor Relations Memorandum are extended the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-275-april-2019-state-new-york-unified-court-system-ucs-salaryUnified Court System Bulletin No. UCS-257
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … increase effective April 1, 2018 for all eligible members. In addition, consistent with prior practice, when a CSEA Agreement is reached, the negotiated changes detailed in the Labor Relations Memorandum are extended the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-257-april-2018-state-new-york-unified-court-system-ucs-salaryResponding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… tools they should be. As officials responding to an audit, you will be asked to prepare two documents at the end of the … and released. Your CAP, on the other hand, tells us how you plan to correct the findings and implement the … on our audit testing and what we recommend you should do to improve your operations or strengthen internal …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansOpinion 98-6
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions … A county supervisor would not have a prohibited interest in a contract with a firm of which the supervisor's spouse is … required. The supervisor would have a prohibited interest in renewal of such a contract and in any additional contracts …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 93-23
… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … town planning board and performs work for private parties may not disclose confidential information acquired in the … town electrical contracts (see, e.g., 26 Opns St Comp, 1970, p 262), it is possible that he or she could have those …
https://www.osc.ny.gov/legal-opinions/opinion-93-23Opinion 98-10
… to a contract with the village. This is in reply to your letter concerning a contract between a town and a …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 90-50
… the municipality to the project (see, gen., Gill, Korff et al. v County of Onondaga , 152 AD2d 912, 544 NYS2d 393). …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 91-2
… existence of conflicts of interest. This is in response to your letter in which you question the authority of the State …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 88-38
… The opinion may no longer represent those views if, among other things, there have been subsequent court cases or … Appeals) CIVIL PRACTICE LAW AND RULES, §8022: Counties and other municipalities, including the City of New York, are not … for our opinion on the question of whether counties and other municipalities, including the City of New York, are …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Military Service Credit
… If you served in the U.S. Armed Forces, you may be eligible to purchase credit toward your retirement benefit for your military service. Because service credit is a factor … with and without the military service credit to see how it will change if you purchase all or part of your …
https://www.osc.ny.gov/retirement/members/military-service-creditState Agencies Bulletin No. 2344
… is to provide agency instructions for processing the April 2025 Longevity Payment for Long-Term Seasonal Employees for … Institution Extra Lag Pay Period 2 paychecks dated 05/15/2025 or the Administration Extra Lag Pay Period 2 paychecks dated 05/21/2025 Eligibility Criteria: Employees who meet the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2344-april-2025-longevity-payment-long-term-seasonal-employeesOversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… physical impairments, are unable to meet their essential needs (e.g., food, shelter, clothing, medical care, securing … unclean home conditions, and potential hoarding. This client was facing eviction because of these conditions. … and using drugs. The caseworker then initiated a 911 wellness check immediately after speaking with the referral …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanState Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… not verify that many of the companies participating in the Excelsior Jobs Program met their obligations or even justify … that are supposed to create jobs and expand under the Excelsior program, but ESD’s oversight leaves a lot to be … are not taking advantage of state taxpayers.” The Excelsior Jobs Program, established in 2010, provides …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programState Agencies Bulletin No. 1237
… the Office of Parks, Recreation and Historic Preservation in the following bargaining units who meet the eligibility … 05/08/13 Background Pursuant to a side letter contained in the 2011-2016 Agreements between the State of New York and … Federation (PEF), a lump sum award of $500 will be paid in the first pay period of the fiscal year to employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1237-april-2013-longevity-payment-long-term-seasonal-employeesOpinion 95-18
… each burial lot in a village-owned cemetery in lieu of the yearly assessment provided for by Village Law, §15-1506. You … authority for a village to impose upon lot owners a yearly assessment of up to twelve dollars for maintenance …
https://www.osc.ny.gov/legal-opinions/opinion-95-18State Agencies Bulletin No. 601
… Bulletins This Bulletin updates Payroll Bulletin No. 505 issued 10/26/04. Warnings and Time-outs in OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/601-managing-osc-e-government-sessionsMarketing Service Performance Monitoring
… to promote travel, tourism, and business investment. In support of these programs, ESD awarded a contract in December 2011 to BBDO USA LLC (BBDO) for an amount not to … the Office of the Attorney General to ensure that it was in proper form and included all provisions mandated by law, …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoring