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Opinion 91-18
… serving as his or her bookkeeper or confidential secretary) GENERAL MUNICIPAL LAW, §800(3); TOWN LAW, §29(15): … if the supervisor's spouse were appointed confidential secretary or bookkeeper. The town's code of ethics, however, … of the town board on matters relating to the confidential secretary or bookkeeper. You ask whether it is still the …
https://www.osc.ny.gov/legal-opinions/opinion-91-18Opinion 91-61
… issues discussed in the opinion. FEES -- Bail Moneys (1% fee to fund an approved county alternatives to incarceration … having such an approved plan. We have been asked whether town and village justice courts must collect the additional … two of General Municipal Law, §99-m provides that "[a] town or village court shall be entitled to ... an additional …
https://www.osc.ny.gov/legal-opinions/opinion-91-61IX.9.A Transfer Authorizations – IX. Federal Grants
… or officer thereof except in pursuance of an appropriation by law. Section 4 (5) also provides that financial resources … or officer thereof except in pursuance of an appropriation by law …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsDiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… in public funds on personal purchases such as guns and motorcycle parts, according to an audit released today by State Comptroller Thomas P. … more than $5,800 in improper purchases, including guns, motorcycle equipment and items to support his personal … in public funds on personal purchases such as guns and motorcycle parts according to an audit released today by …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… year ended June 2015. About the Program Empowering Minds is an SED-approved, for-profit special education provider … special education services to children with disabilities who are between 3 and 4 years of age. SED sets the special education rates based on …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualNew York State Debt
… Study 2017 2013 2010 2008 Official Statements - State of New York General Obligation Bonds 2025ABC State of New York General Obligation Bonds, March 2025 2023ABCD State of New York General Obligation Bonds, October 2023 2021AB State …
https://www.osc.ny.gov/debtOpinion 89-55
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … Town boards are also authorized to determine, in accordance with applicable civil service and other … (Town Law, §150[2]). There is no similar authority in the Town Law, however, to confer upon the chief of police …
https://www.osc.ny.gov/legal-opinions/opinion-89-55State Comptroller DiNapoli Statement on State Budget Extender
… today regarding the Legislature's passage of an extender bill to fund state operations: "The passage of a budget extender bill will ensure that more than 60,000 state employees will … today regarding the Legislatures passage of an extender bill to fund state operations …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-statement-state-budget-extenderEarnings – Enhanced Reporting
… Certain types of member earnings may or may not be pensionable and there may be …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earningsReporting Formats – Enhanced Reporting
… types include regular reports adjustments or updates to job data …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formatsLocal Government Ethics
… A.7477 (Theile) / S.5548 (Biaggi) – Strengthens the current conflict of interest and ethics laws covering local governments in a number of ways including, but not limited to, prohibiting municipal … Strengthens the current conflict of interest and ethics laws covering local …
https://www.osc.ny.gov/legislation/local-government-ethicsEffectiveness of the Information Technology Transformation (Follow-Up)
… that there were significant deficiencies in planning the execution of the Transformation, with little to no evidence …
https://www.osc.ny.gov/state-agencies/audits/2017/12/13/effectiveness-information-technology-transformation-followLehman College – Controls Over Bank Accounts (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our … were not on CUNY Central’s list that Lehman opened prior to the implementation of the 2008 banking policy. One was a … To determine the extent of implementation of the four …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followTrash Can Free Stations Pilot Program (Follow-Up)
… recommendations included in our initial report, Trash Can Free Stations Pilot Program (2014-S-29). Background Our … three recommendations included in our initial report Trash Can Free Stations Pilot Program 2014S29 …
https://www.osc.ny.gov/state-agencies/audits/2017/02/14/trash-can-free-stations-pilot-program-followSelected Aspects of the Migrant Education Program (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Selected Aspects of the Migrant Education Program (2014-S-48). Background Our … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/selected-aspects-migrant-education-program-followManagement and Control of Employee Overtime Costs (Follow-Up)
… report, issued on August 17, 2011, determined that the Port Authority of New York and New Jersey (Port Authority) generally did not effectively manage and … proper prior approvals and justification. In addition, the Port Authority did not meet the 20 percent overtime reduction …
https://www.osc.ny.gov/state-agencies/audits/2014/12/19/management-and-control-employee-overtime-costs-followOversight of Nurse Licensing (Follow-Up)
… Objective To determine the extent of implementation of the three … Our initial audit found the Department was challenged to ensure investigations, particularly Priority 1 complaints (complaints that pose a substantial danger to public health and safety), were completed timely. We also …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followTown of Solon - Financial Management (2018M-233)
… Audit Objective Determine whether the Board established a fund balance and reserve policy and long-term plans to address the Town’s operational and capital needs in the general and highway funds. Key Findings From December 31, 2014 through December 31, 2017, unrestricted fund balance in the general fund increased by $106,230 (110 …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Woodbourne Fire District – Audit Follow-Up (2023M-98-F)
… report – pdf] [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Woodbourne Fire … The purpose of our review was to assess the Woodbourne Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fPlainville Fire District – Audit Follow-Up (2021M-31-F)
… District’s financial operations, including controls for wire transfers, online banking, investments, procurement, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-f