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Opinion 99-12
… to extend) TOWN LAW, §§206, 206-a: Subject to public hearing and permissive referendum requirements, a town, in … and future extensions. Similarly, subject to public hearing and permissive referendum requirements, a town, in … Pursuant to Town Law, §202(5), the debt service costs for each extension are charged only against the benefited …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Review Invoices, Purchase Orders and Payments
… Portal. The online service allows you to search for invoices, purchase orders and payments (dating back to … Statewide Financial System: Log in Don't have an account? For step-by-step online instructions, select the “help” link … SelfService Portal The online service allows you to search for inv …
https://www.osc.ny.gov/state-vendors/portalState Agencies Bulletin No. 2306
… Dates: Effective beginning Institution paychecks dated January 9, 2025, and Administration paychecks dated January 15, 2025. Background: Effective July 18, 2022; Title 9 Executive Department, Subtitle G Office of General …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2306-2025-state-employees-federated-appeal-sefa-campaignNew York State Artificial Intelligence Governance
… its agencies have been using AI to aid their operations. For example, the Department of Motor Vehicles (DMV) uses AI … to centralize IT services and develop technology services for State government. ITS provides statewide direction, … policy (AI Policy), providing guidelines and requirements for the acceptable use of AI technologies by State Entities …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceAsylum Seeker Spending Report
… information will be updated monthly. Data are available for download below. State Spending The 2025-26 Enacted Budget … State Fiscal Year (SFY) 2022-23 through SFY 2026-27 for emergency spending related to people seeking asylum in the United States. Emergency spending for asylum seekers totaled $1.68 billion through June 30, …
https://www.osc.ny.gov/reports/asylum-seeker-spending-reportOverview – Governmental Accounting Standards Board
… pension plan liabilities are accounted for and disclosed in the financial reporting statements of public pension plans …
https://www.osc.ny.gov/retirement/employers/gasb/overviewCity of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… identify conflicts of interest were not filed. Payments in lieu of taxes (PILOTs) billing and collections were not … district and library, $300,875. Tax exemptions disclosed in audited financial statements were overstated. Key … Appendix B includes OSC’s comments on issues raised in the IDA’s response. … Determine whether the City of Glen …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
Determine whether Starpoint Central School District (District) officials adequately secured access to the network and properly managed user permissions to the financial and student information applications.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/starpoint-central-school-district-2022-101.pdfSteppingStone Day School, Inc. - Compliance With the Reimbursable Cost Manual (2020-S-23) 180-Day Response
To determine whether the costs reported by SteppingStone Day School, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education programs ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s23-response.pdfUnfinished Business: Fiscal Reform in New York State, May 2016
New York State has taken important steps to improve its budget practices and financial condition over the past decade, but much work remains to be done.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-fiscal-reform-2016.pdfClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… Services (BOCES) officials ensured the third-party administrator (administrator) returned forfeited funds from the health … program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. Key Findings BOCES officials did not …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeTown of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… authorized disbursements that were properly supported and for appropriate purposes and effectively managed the Highway … Board did not verify that disbursements were supported and for an appropriate purpose prior to payment. The Board also … a result, 47 Town assets totaling $6,654 were unaccounted for. We reviewed 949 disbursements totaling $2 million that …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… Standards Committee X9 ) Establish guidelines for phone, fax and Internet purchases. Safeguarding Credit Card Use Keep …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudDiNapoli Statement in Support of Senator Warren's Legislation Creating Greater Climate Risk Disclosure
… changing world," DiNapoli said. "I applaud Senator Warren for drafting this vital legislation. If the SEC required the … with limited evidence that companies are preparing for climate change's impact. Time is short. No matter what … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-statement-support-senator-warrens-legislation-creating-greater-climate-risk-disclosureDiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… cash donated at fundraisers – including the "Smile for Christmas" campaign which collects money for toys for local children. She covered her actions by exaggerating …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsVillage of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… was to review the financial condition of the sewer fund and the internal controls over financial records and reports for the period June 1, 2011, through October 31, … by an elected Board of Trustees consisting of a Mayor and four Trustees. For the fiscal year ending May 31, 2013, …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and its … officials did not properly classify the amounts due to the general fund from the water and sewer funds. For the … the fiscal year ending May 31, 2014, the amount increased to $560,359. The Board did not adopt budgets which contained …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityState Agencies Bulletin No. 828
… Affected Employees Certain seasonal hourly employees in the Department of Environmental Conservation (09180) and … (49xxx) who meet the eligibility criteria and are in Bargaining Unit 05 Effective Date(s) April 2007 payments may be submitted in Pay Period 7L, paychecks dated 7/17/08 Institution Lag …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/828-april-2007-and-april-2008-50000-longevity-payments-long-term-seasonalState Agencies Bulletin No. 808
… Affected Employees Certain seasonal hourly employees in the Department of Environmental Conservation (09180) and … (49xxx) who meet the eligibility criteria and are in Bargaining Units 02, 03, and 04 represented by CSEA … period of the fiscal year. If the employee is not Active in the first pay period of the fiscal year, the Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/808-april-2007-and-april-2008-50000-longevity-payments-long-term-seasonalState Pension Employer Contribution Rates Announced for 2020-21, Assumed Rate of Return Lowered
… as the previous year for the Employees’ Retirement System (ERS) with a small increase in rates for the Police and Fire … The estimated average employer contribution rate for ERS will remain at 14.6 percent of payroll. The estimated …
https://www.osc.ny.gov/press/releases/2019/08/state-pension-employer-contribution-rates-announced-2020-21-assumed-rate-return-lowered