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County of Cortland – Departmental Operations (2013M-157)
County of Cortland Departmental Operations 2013M157
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… Purpose of Audit The purpose of our audit was to review the School’s information … Background The Young Women’s College Prep Charter School of Rochester is a public school financed by local, State and … Young Womens College Prep Charter School of Rochester Information Technology 2016M24 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyAlbany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… was to assess potential revenue enhancement opportunities and controls over the cash receipts process of the Department of Weights and Measures for the period of January 1, 2012 through April … The County of Albany has approximately 303,000 residents and is governed by an elected 39-member Legislature and a …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andTown of Oppenheim – Town Clerk Operations (2014M-248)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s operations for the period January 1, 2013 through … The purpose of our audit was to examine the Clerks operations for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… services for a portion of the Town of Shawangunk in Ulster County. The Company is governed by an elected … records and reports, bank statements and reconciliations. In addition, the Board should conduct annual audits of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesOpinion 92-54
… or unable to purchase the notes at the same or a lower rate of interest, and the sale would not cause the bank or …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Opinion 99-5
… and/or cooperative library systems" (Memorandum of the New York Library Association to the Governor, May 8, 1972). …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Unified Court System Bulletin No. UCS-335
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2024 UCS Salary Increases and provide … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2024 UCS Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-335-april-2024-state-new-york-unified-court-system-ucs-salaryComptroller DiNapoli Releases Annual Review of MTA Finances
… declines, to 94.8 percent through July. The Comptroller's full report on the MTA's financial outlook can be read here: …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesOpinion 88-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to Tax Law 2613 are required to be apportioned among the town and certain villages in the town for the period October 1 1986 through March 31 1987 …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 91-26
… to prepare plans and designs for the construction of a new library building. You have informed us that both the …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 88-56
… in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (fire district commissioner an employee of firm … doing business with district) -- Exceptions (remuneration and duties exception) GENERAL MUNICIPAL LAW, §§800(3)(c), … of interest in purchase contracts between the firm and the district if the exception contained in General …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 94 - 23
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … town in which the extension is to be located may proceed on its own, without action by the other town. If the proposed … the town within which the extension is located may proceed on its own pursuant to Town Law, §172-d unless the fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Opinion 2000-11
… as otherwise provided by law," all appointed officers for which a term of office is not fixed in that section serve … of the superintendent. Memoranda in the bill jacket for chapter 621 of the Laws of 1952 indicate that the intent …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Selected Management and Operations Practices
… 2011 (Law). RNY power is to be allocated to businesses and not-for-profits that commit to retain or increase New York … power allocations that it offers to RNY applicants, but not the power they actually accept. NYPA also reports job … Identify resources available within NYPA that can conduct an independent and objective review of the models …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesPayroll Improvement Project Bulletin No. PIP-013
… transaction cutoff dates surrounding and impacted by the Payroll Improvement Project Go Live activities. Affected … Employees All agency PayServ, PS Query, and New York State Payroll Online (NYSPO) users are affected. Agency Control D … online on March 15, 2021. To accomplish cutover, shortened payroll cycles will be required prior to Go Live. The final …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-013-payroll-improvement-project-cutover-schedule-andCUNY Bulletin No. CU-547
… adjustment process is the employer’s timely payment of the full amount of underpaid FICA tax to the IRS and the … that the employer must make the correction and pay the full underpaid tax within a prescribed time period, which is … remit both the employer and employee share to the IRS in full. OSC is then required to quickly begin collecting from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareDiNapoli Report Identifies Trends in Causes of Subway Delays
… June 2024. 44 major incidents were caused by subway car problems in 2023, 12% lower than in 2019. The number of … on the E, F and R lines. The fact that subway car problems are the fastest rising cause of major incidents …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysConflicts of Interest of Municipal Officers and Employees
… serving in your public capacity, the interests of your municipality must come before your own. In fact and … is intended to help you better understand New York State law as it pertains to conflicts of interest, and your … of interest, however, are prohibited by law. What State laws govern conflicts of interest on the part of …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesXI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… Contractor generally offers more advantageous special price promotions or special discount pricing to other … the Contract term for a similar quantity, and the maximum price or discount associated with such offer or promotion is … otherwise available under this Contract, such better price or discount shall apply for similar quantity …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchases