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Chenango County – Departmental Cash Receipts (2015M-21)
… the County Treasurer’s Office. Key Recommendations There are no recommendations for this audit. …
https://www.osc.ny.gov/local-government/audits/county/2015/04/17/chenango-county-departmental-cash-receipts-2015m-21Bridgehampton Union Free School District – Claims Auditing (2017M-179)
… of our audit was to examine the claims auditing process for the period July 1, 2015 through February 28, 2017. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $13.8 … Key Finding The District established effective procedures for processing claims. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179Maine Endwell Central School District – Budget Review (B4-13-14)
… Purpose of Audit The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… Purpose of Audit The purpose of our audit was to assess controls over cash receipts for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Opinion 89-64
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … -- Purchases (consideration paid); (obtaining appraisals) NEW YORK CONSTITUTION, ARTICLE VIII, §1; GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Use, Collection, and Reporting of Infection Control Data
… On February 28, 2020, a case of coronavirus disease 2019 (COVID-19) was identified in a resident of a long-term care … Disease Control and Prevention (CDC) concluded: "Once COVID-19 has been introduced into a long-term care facility, … and visitors. In the context of rapidly escalating COVID-19 outbreaks in much of the United States, it is …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataMonitoring of Air Quality (Facility Permits and Registrations)
… effects of exposure to pollutants. The audit covered permit and registration data from January 2020 through April … air pollution, and the Department, must follow for air permit application and permitting processes. Permit or registration type is based on a source’s potential …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsUnified Court System Bulletin No. UCS-306
… F8, G9, SA, SD, SG, SK, SN, SR, SY, or S9) provides for a Longevity Bonus for all eligible members. The April 2016 … the equivalent of 120 work days in each fiscal year and had a performance rating other than “Unsatisfactory” to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-306-april-2022-unified-court-system-ucs-longevity-bonus-jloDiNapoli: Jury Convicts Councilman Ruben Wills in Public Corruption Scheme
… General Eric Schneiderman announced the jury conviction of New York City Councilman Ruben Wills (D-Queens) following … eleven-day trial that resulted in a guilty verdict on five of six counts related to Will's theft of approximately $30,000 in public campaign funds and state …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-jury-convicts-councilman-ruben-wills-public-corruption-schemeDiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… maintenance. Transit prioritizes repairs based on how wide their impact is, their location and the severity … maintainers and challenges in finding parts for obsolete cameras. Transit uses a number of alarms, cameras and ID card … 7, 2023. Auditors looked at 80 alarms and found either no live videos were available or the cameras were not working …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-orderState Agencies Bulletin No. 1350
… name and Social Security number on their employees’ Form W-2. This requirement also applies to resident and … employees. To ensure this requirement is met prior to Form W-2 production, OSC and agency Personnel/Payroll … Details Tab, Date of Death must be populated using the format of MM/DD/YYYY. NOTE: When an agency is made aware that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1350-verification-employees-social-security-number-ssn-and-name-be-reportedOpinion 93-27
… reduction of townwide taxes within town outside village area) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8); TAX LAW, … town may not use its share to reduce townwide taxes in the area of the town outside villages. A town may not adopt a … town taxes; (b) to reduce county taxes levied in the area of the town outside the villages; or (c) to finance …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 94-27
… Town Law, §200 authorizes a town board, either upon petition of a prescribed percentage of fronting or abutting … improvement is subject to permissive referendum and the petition requesting a referendum must be initiated, signed and acknowledged in the same manner as a petition for the improvements pursuant to section 200 (Town …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 2002-10
… public hearing, may accept a gift of a privately-owned, family cemetery that constitutes historical property within … whether a town may accept a gift of a privately-owned, "family cemetery", established during the late eighteenth … a town board may accept a gift of a privately-owned, family cemetery and provide for the upkeep and repair of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… public hearing, may accept a gift of a privately-owned, family cemetery that constitutes historical property within … whether a town may accept a gift of a privately-owned, "family cemetery", established during the late eighteenth … a town board may accept a gift of a privately-owned, family cemetery and provide for the upkeep and repair of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Pension Payment Option Election – Divorce and Your Benefits
… a small share of the overall pension benefit. For a full description of each option, see the Pension Payment … death. Available options include the Joint Allowance Full (100 percent), Joint Allowance Half (50 percent) or any … member with a customized pension payment option election form during the processing of their retirement application. …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionIX.12.R Major Federal Programs Subject to CMIA Agreement – IX. Federal Grants
… concerning those “major” federal programs which are subject to Subpart A (interest calculations) of the Treasury-State Agreement (FY TSA 2024) that governs the State’s cash management of Federal … information concerning those major federal programs which are subject to Subpart A interest calculations of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12r-major-federal-programs-subject-cmia-agreement-sfy-2019-20State Agencies Bulletin No. 1870
… instructions for processing the 2020 CSEA ASU Work-Related Clothing Allowance. Affected Employees Employees in the … memorandum dated 10/14/2020 provide for a Work-Related Clothing Allowance. Effective Dates The 2020 CSEA ASU Work-Related Clothing Allowance may be processed beginning in Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1870-2020-csea-work-related-clothing-allowance-asuOversight of the Nourish New York Program (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of the Nourish New York Program (Report 2022-S-33 ). About The Program The … To determine the extent of implementation of the five recommendations …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followOversight of the Early Intervention Program (Follow-Up)
… services later. Young children missing these opportunities for early intervention services are potentially at greater … located, and referred to the Program. Generally, after referral, children should be evaluated by qualified … the audit identified disparities across the State in the referral and inclusion of children into the Program as well …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-follow