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Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… [read complete report – pdf] Audit Objective Determine whether the Town of Throop … process by manually writing checks using a typewriter and blank check stock. Disbursed 106 payments totaling $782,518 …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Sherman Central School District – Claims Audit (2024M-92)
… District (District) claims auditor properly audited claims prior to payment. Key Findings The claims auditor does not … her job duties and did not properly audit all claims prior to payment. According to a District official, … District District claims auditor properly audited claims prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Opinion 2001-9
Whether a member of a county board would have a prohibited interest in contracts if he serves as chief operating officer of both contracting entities
https://www.osc.ny.gov/legal-opinions/opinion-2001-9State and Municipal Comptroller and Treasurer Comment Letter on Repeal of Carbon Pollution Emission Guidelines
The undersigned state and municipal treasurers and comptrollers submit this letter as an official comment in response to the Environmental Protection Agency’s (
https://www.osc.ny.gov/files/press/pdf/letter-on-repeal-of-carbon-pollution-emission-guidelines.pdfDiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… from pandemic job losses in the construction sector and a full recovery may take some time as construction businesses … future,” DiNapoli said. “A number of factors, many of them out of the city’s control, will affect future growth in the … 388,700 jobs in 2024, the highest of any metropolitan area in the nation and 4.4% of the national total. New York …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsState Agencies Bulletin No. 1805
… Purpose The purpose of this bulletin is to notify agencies of an automatic Dues increase. Affected … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is to notify agencies of an automatic Dues increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1805-new-york-state-correctional-officers-police-benevolent-association-0New York City’s Uneven Recovery: An Analysis of Labor Force Trends
… national level, the more prolonged impact of the pandemic on employment in New York City warrants further analysis and … about the City’s labor force and aim to shed light on why the employment situation in the City continues to lag … market outcomes, the pandemic placed an outsized strain on parents of school-age children, particularly young …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-analysis-labor-force-trendsOpinion 88-48
… 2740 of the Public Authorities Law provides as follows: "All contracts or orders for work, material or supplies …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Opinion 2005-7
… outside a water district) WATER RENTS -- Collection (by bank or trust company) WATER SUPPLY AND DISTRIBUTION -- Water … §15-1501: (1) A town may enter into an agreement with a bank or trust company, in accordance with the provisions of … and approvals. You ask whether a town may contract with a bank to collect, either by payment in person or payment by …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Opinion 2004-7
… "shall adopt rules, regulations and rates to apply to all consumers outside of the village." Section 11-1116 also …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 95-23
… by the town officer whose action gave rise or origin to a claim to be based on that officer's review of documentation relating to the claim. This is in response to your inquiry concerning the … the town officer whose action gave rise or origin to the claim may be based on that officer's review of documentation …
https://www.osc.ny.gov/legal-opinions/opinion-95-23State Agencies Bulletin No. 1506
… #1492 New Employer Federal Reporting Guidelines for the Affordable Care Act and NYS New Hire Reporting, the Office of … mandate” provisions of the federal Patient Protection and Affordable Care Act (PPACA) which took effect January 1, … certain provisions of the federal Patient Protection and Affordable Care Act. Reporting inaccurate or incomplete …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1506-updating-employee-health-insurance-eligibility-payservOpinion 93-17
… claims against such a school district, or awards or sums payable by such a school district pursuant to a … if the amounts needed to pre-pay the contributions are "sums" payable pursuant to an administrative or quasi-judicial … or settled claims" and "awards" precede the term "sums" in section 37.00(a)(3) and all connote to varying …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Other Bulletin No. 9
… Effective Date(s) Payments may be submitted in Pay Period 26, paychecks dated April 28, 2010 (Administration). Payments … positions are eligible for payment provided the employee: Is on the payroll on March 31, 2010 (Active, on Paid Leave of … as used in determining eligibility for the LLS payment, is paid service (including part-time annual-salaried service, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-9-april-2010-suny-construction-fund-longevity-lump-sumOpinion 89-26
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure … Chapter 813 of the Laws of 1987, known as the "Ethics in Government Act", amended Article 18 of the General … §37-b). General Municipal Law, §811(1)(a) authorizes, but does not require, the governing body of any "political …
https://www.osc.ny.gov/legal-opinions/opinion-89-26DiNapoli: MTA Faces Its Greatest Challenges in Decades
… and buses, the Long Island Railroad and Metro-North. Subway ridership has fallen notwithstanding the largest job … city funds, there has been little improvement so far in subway service. Riders are leaving the system in frustration … employees. Read the report , or go to: https://osc.state.ny.us/osdc/rpt8-2019-mta-financial-outlook.pdf Find out how …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-mta-faces-its-greatest-challenges-decadesDiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… allegedly pocketing $5,300 in village fees, including the "weekend loans" she took and repaid with a friend’s check on … allegedly pocketing $5300 in village fees including the weekend loans …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-feesGeddes Town Clerk Charged in $30K Swindle
… records that she had declined the coverage in order to fraudulently receive $6,000 from the town meant for … “Protecting taxpayer money has been a priority since I first took office. We appreciate our working partnerships … and of public money and I look forward to working with him in the years to come.” Carhart was charged with grand …
https://www.osc.ny.gov/press/releases/2019/04/geddes-town-clerk-charged-30k-swindleOpinion 88-31
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Refund (refund by county treasurer of … bail fee) GENERAL MUNICIPAL LAW, §99-m: A county treasurer is not required to refund the fee prescribed in section 99-m of the General Municipal Law, where the defendant in a criminal action is convicted of a …
https://www.osc.ny.gov/legal-opinions/opinion-88-31Opinion 97-11
… Whether art 18 of the Gen Municipal Law authorizes a city to require …
https://www.osc.ny.gov/legal-opinions/opinion-97-11