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Opinion 91-29
… Exempt Volunteer Firemen's Benevolent Associations (use of tax moneys for an eye care plan, hospital telephone and television charges, and gifts); (procedure to make fire department recipient of tax moneys); (power to require treasurer to be bonded) -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Controls Over Transportation Services and Transportation-Related Expenses
… OPWDD could take additional steps to monitor employee driving records and require training or counseling for employees with poor driving records to ensure the safety of individuals it … does not have controls in place to educate or improve driving skills for employees with frequent driver license …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expensesDivision of Housing and Community Renewal Bulletin No. DH-105
… promoted or otherwise advanced to a higher salary grade on April 1, 2020 and after will be paid at the Hiring … higher grade or will receive a percentage increase in base pay determined as indicated below, whichever results in a higher salary. For the purpose of this section, “base pay” shall now include any Longevity Lump Sum (LLS) payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-105-calculating-base-salary-employees-district-council-37State Agencies Bulletin No. 1817
… promoted or otherwise advanced to a higher salary grade on April 1, 2020 and after will be paid at the Hiring … higher grade or will receive a percentage increase in base pay determined as indicated below, whichever results in a higher salary. For the purpose of this section, “base pay” shall now include any Longevity Lump Sum (LLS) payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1817-calculating-base-salary-employees-civil-service-employees-associationVillage of Hagaman – Claims Auditing (2022M-11)
… and approval. Ensure claims had department head approval. Pass resolutions approving claims. Key Recommendations … to audit. Ensure a resolution is passed approving the number of claims on the abstract, amount of the abstract and the abstract number. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Opinion 94-18
… for the members of a village volunteer fire department to form a not-for-profit corporation constituting the … for the members of a village volunteer fire department to form a notforprofit corporation constituting the incorporated …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 88-37
… -- Periods of Probable Usefulness (purchase of police cars) LOCAL FINANCE LAW, §§11.00(a)(29)(a),(77), 21.00(a), … 28.00(a): The purchase of a passenger vehicle to be used as a police car may be financed by the issuance of … city may finance the purchase of five automobiles to be used as police cars by the issuance of a capital note. …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Responsiveness to Noise Complaints Related to Construction Projects
… was January 1, 2014 through June 30, 2016. Background For the period January 1, 2014 through June 30, 2016, a total … According to the World Health Organization’s Guidelines for Community Noise , the general population is increasingly … exposed to community noise, creating the potential for a significant public health concern. The Centers for …
https://www.osc.ny.gov/state-agencies/audits/2017/08/31/responsiveness-noise-complaints-related-construction-projectsState Comptroller DiNapoli Releases Municipal & School Audits
… claimed for some students classified as homeless. Town of Summit – Town Clerk (Schoharie County) Although fees were …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 90-5
… bear on the issues discussed in the opinion. LIBRARIES -- Library Trustees (increase in their number) EDUCATION LAW, … Although the town board appoints the trustees of a public library, the trustees are empowered to increase their number, … reply to your letter concerning the appointment of public library trustees. You state that a town public library …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Avoiding a Rejected DRO – Divorce and Your Benefits
… There is no statutory authority to establish a separate account for an ex-spouse. Ex-spouse Beneficiary Designation — There is no provision in the RSSL for an ex-spouse to designate a beneficiary or to elect a method of payment. The …
https://www.osc.ny.gov/retirement/members/divorce/avoiding-rejected-droXII.8.E Payment Assignments – XII. Expenditures
… of State Expenditures - Offset Unit 110 State Street - 10th Floor Albany, NY 12236 If the agency manager rejects the … of State Expenditures - Offset Unit 110 State Street - 10th Floor Albany, NY 12236 [email protected] Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsState Agencies Bulletin No. 422.3
… Bulletin Board twice per week and shows the status of all direct deposit delete and reversal requests. OSC Actions: … will be transferred to the Payroll Reversal and Exchange team for processing. If the funds are not successfully … next payroll period. Notify the impacted employee. Submit all direct deposit delete or reversal requests through the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4223-new-process-request-direct-deposit-delete-or-reversalCost-Saving Ideas: Reviewing Your Revenue Collection Process
… Improving your local government's receipt collection system may get … is the process for residents? By becoming more efficient, your local government can possibly increase collections, … Use a Bank Having a bank process payments on behalf of your local government can reduce the amount of staff time …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processTaberg Volunteer Fire Company, Inc. – Financial Activities (2026M-6)
… and funds were safeguarded? Audit Period January 1, 2024 – August 26, 2025 Understanding the Audit Area A fire company treasurer … The current Treasurer was elected to the position in April 2025. From January 1, 2024, through March 31, 2025, the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/08/taberg-volunteer-fire-company-inc-financial-activities-2026m-6Rushville Hose Company, Inc. – Financial Oversight (2026M-16)
… [read complete report – pdf] Audit Objective Did the Rushville Hose Company, Inc. (Company) Board of Trustees (Board) and membership provide adequate oversight … Period January 1, 2024 – January 5, 2026 Understanding the Audit Area The Board and membership must provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16Security Self-Assessment: Questions – Information Technology Governance
… Technology Governance: Security Self-Assessment Questions A fillable form is available for download and completion … service to be provided by the vendor and specific remedies if those requirements are not met? Yes No N/A … the logs? 10c Has intrusion detection been automated using modern antivirus software, a firewall(s) or a dedicated …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questionsOversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… Housing Trust Fund Corporation (HTFC). DHCR is responsible for the supervision, maintenance, and development of … grants to public housing authorities to be used for major repairs, such as replacing or repairing roofs; … systems; and renovating elevators. DHCR is responsible for overseeing the Program, while HTFC disburses the Program …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… (Supervisor) maintain complete, accurate, and up-to-date accounting records and reports to allow the Town Board (Board) to properly manage the Town’s financial operations? Audit … a result the Board lacked reliable information necessary to manage the Towns financial operations …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47State Comptroller DiNapoli Releases Municipal & School Audits
… payments and did not ensure an independent review of separation payment calculations was performed. Therefore, calculation errors went undetected and resulted in erroneous and missed payments. Of the 41 employees … $66,036 were not calculated correctly, which resulted in errors totaling $20,157. The audit identified that four …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits