Search
Use of Foreign Fire Insurance Tax Money (2017-MS-5)
… four letter reports to the following entities: the City of Buffalo (Buffalo) and the Buffalo Firefighters Two Percent … Mutual Aid Association of the Paid Fire Department of the City of Yonkers, New York, Inc. (Yonkers) [pdf] ; and the …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5State Agencies Bulletin No. 2093
… Tier 6 employees’ Savings Plans pages due to the two-year look back. Affected Employees Tier 6 VDC members are … Rate based on review of the “two-year look back” salary. Locked query, LQ_RET_2_YR_LOOKBACK_VDC , … from each row must be combined, determining the “two-year look back” salary. When the query prompts for: Calendar Year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2093-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… financial reports. The booking coordinator oversees hall rentals and certain fundraising events. The Department’s … Provided the Board with adequate financial reports, bank statements, canceled check images and bank … Ensure that officials safeguarded and properly supported hall rental and fundraising revenues. From January 1, 2023 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mCity of Mechanicville – Financial Oversight (2025M-78)
… [read complete report – pdf] Audit Objective Did the City of Mechanicville (City) Mayor and officials provide adequate … extended our audit period to December 31, 2024, to include the 2024 fiscal year-end bank reconciliation. Understanding … Did the City of Mechanicville City Mayor and officials provide …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0NYS Comptroller DiNapoli Announces Coal Investments Under Review
… New York State Comptroller Thomas P. DiNapoli today announced the New York State Common Retirement Fund (Fund) is reviewing 27 … by Governor Cuomo and Comptroller DiNapoli. About the New York State Common Retirement Fund The New York State … New York State Comptroller DiNapoli today announced the New …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewCUNY Bulletin No. CU-703
… OSC Actions OSC has activated General Deduction Codes 634 (NYT Arrears Before Tax) and 647 (NYT Prior Service After Tax) in PayServ. Agency Actions … owed (Goal Amount), the individual deduction amounts (Flat Amount), and the pay period the arrears deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-703-new-retirement-arrears-deduction-codes-members-new-yorkGreenburgh Paramedic Supervisor Accused of Forging Certifications, Keeping Student Fees
… numerous felonies in relation to his alleged forgery of 22 medical certification cards and unlawful retention of certification … that he conducted with members of Greenburgh's Emergency Medical Services, and others. From on or about between May …
https://www.osc.ny.gov/press/releases/2026/05/greenburgh-paramedic-supervisor-accused-forging-certifications-keeping-student-feesLake Mohegan Fire District – Procurement (2026M-31)
… [read complete report – pdf] Audit Objective Did the Lake Mohegan Fire District (District) Board of Commissioners (Board) use a competitive process to procure … extended our audit period to February 1, 2023, to review the purchase of pumper trucks. Understanding the Audit Area A …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/10/lake-mohegan-fire-district-procurement-2026m-31Opinion 92-20
… which runs the fair. You ask whether a town may impose a license fee on concerts which take place during the running … the town. Pursuant to section 136, a town has the power to license, among other activities, "... the giving of … relative to a local government's authority to regulate or license occupations or businesses by local law). Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… a fundamental limitation on home rule powers (Albany Area Builders v Town of Guilderland, 74 NY2d 372, 547 NYS2d 627). … Inc., 78 NY2d 500, 577 NYS2d 215; see also Albany Area Builders, supra). The intent to preempt may be express (see … statutory scheme (see Daytop Village, supra; Albany Area Builders, supra). Based on express language in section 209-b …
https://www.osc.ny.gov/legal-opinions/opinion-94-7DiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… progress on bringing back riders, but ridership remains well below pre-pandemic levels, putting a major strain on its … better.” Before the pandemic, subway ridership was well over 125 million riders a month and currently is … progress on bringing back riders but ridership remains well below prepandemic levels putting a major strain on its …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backOpinion 2000-4
… §201(4); RETIREMENT AND SOCIAL SECURITY LAW, §113, 470: A school district is not prohibited from establishing, pursuant … is in reply to your letter concerning the authority of a school district to establish, pursuant to collective … an incentive to certain employees to terminate their employment with the school district (hereinafter the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Terms of Service
… to this TOS Agreement: “User” shall mean a person or entity that enrolls on the Services. It may include an … would negatively impact the confidentiality, integrity or availability of the data obtained from the Services. Any … communications (including but not limited to email, search queries, and other Internet activities), Users will be …
https://www.osc.ny.gov/online-services/terms-serviceOpinion 88-16
… of Judgment (method of computing interest on income executions) -- Poundage Fees (method of computing poundage fees on income executions) CIVIL PRACTICE LAW AND RULES, §§5003, 5004, 5231; … §650: The proper method of computing interest on income executions is the declining balance method. CIVIL PRACTICE …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… Accountability RDU – CAP Submission 110 State Street, 12th Floor Albany, NY 12236 OSC will send you a letter … Government and School Accountability 110 State Street, 12th floor Albany, NY 12236 Tel: (518) 474-4037 Fax: (518) …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansState Comptroller Thomas P. DiNapoli Statement on IDA Reform Legislaton (S.5867/A.7915)
… to that will preserve IDAs as a critical economic engine in improving local communities. My thanks also to …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-statement-ida-reform-legislaton-s5867a7915X.7 Overview – X. Guide to Vendor/Customer Management
… in the Statewide Financial System to bill, collect receivables, and manage revenue contracts. Information about …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewIX.12.A Key Provisions – IX. Federal Grants
… interest calculations if the total annual expenditures for any federal program, as recorded in a given Single Audit, exceed the CMIA program threshold calculated for the upcoming state fiscal year (SFY); certain state … and the states to the date such funds are paid out for federal program purposes through either presentment of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsV.3.J Activity (Projects) – V. Chart of Accounts (COA) Governance
… The Activity ChartField can be used to define lower-level detail of a Project Type. Statewide Project Types are … the standard “General” Activity value if a lower level of detail is not needed or, if a lower level of detail is needed, may use one of the other predefined …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3j-activity-projects