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Opinion 2002-12
… and Highways (combining two village street departments) -- Water (combining two village water departments) SEWERS AND SEWER SYSTEMS -- Contracts … Municipal Law §119-o[1]). If the authority of a municipal corporation to provide or perform, by itself, any facility, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… and Highways (combining two village street departments) -- Water (combining two village water departments) SEWERS AND SEWER SYSTEMS -- Contracts … Municipal Law §119-o[1]). If the authority of a municipal corporation to provide or perform, by itself, any facility, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Franklin County – Procurement (2016M-366)
… period January 1, 2015 through July 31, 2016. Background Franklin County is located in northeastern New York State and … for the selection of service providers is documented. … Franklin County Procurement 2016M366 …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366North Merrick Union Free School District - Purchasing (2018M-87)
… Achievements The District generally complied with New York State General Municipal Law (GML) and its purchasing policy …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Walden Fire District No. 2 – Purchasing (2017M-204)
… Fire District No. 2 is a district corporation of the State, distinct and separate from the Town of Cheektowaga in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Capital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… The Capital Region BOCES is an association of 23 component school districts in Albany, Saratoga, Schenectady and Schoharie Counties and the City School District of Albany. It is governed by a 10-member Board of …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mAccounts Payable Advisory No. 73
… Service (UPS)” to “Statewide Contract Vendor for Small Package Delivery.” … Updated Guidance for Paying Sales Tax …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsTown of Roxbury – Payments to Not-For-Profit Organizations (2022M-177)
… Objective Determine whether payments made by the Town of Roxbury (Town) officials to certain not-for-profit … to ensure that it does not violate Article VIII, Section 1 of the New York State Constitution. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2023/01/27/town-roxbury-payments-not-profit-organizations-2022m-177XIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… assets including infrastructure, subject to defined levels of materiality, are included in the State’s government-wide … as a method to reflect asset condition. The purpose of recording capital assets in the Statement of Net Position is to record the value of these assets, as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingXVII.2.D Federal M-Year Reminder – XVII. Lapsing Appropriations
… and cancel any remaining balances by September 30th of the 5th year after the period of availability began. Federal … and cancel any remaining balances by September 30th of the 5th year after the period of availability began …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2d-federal-m-year-reminderDunham Public Library – Claims Processing (2015M-15)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the period …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15Schenectady Municipal Housing Authority – Payroll (2014M-223)
… The Authority, which was established under New York State Public Housing Law, is governed by a seven-member Board …
https://www.osc.ny.gov/local-government/audits/public-authority/2014/09/12/schenectady-municipal-housing-authority-payroll-2014m-223Albany Parking Authority – Cash Collections (2016M-181)
… Purpose of Audit The purpose of our audit was to review the Authority’s cash receipt process for the period January 1, 2015 through January 31, …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Gloversville Enlarged School District - Claims Auditing (2019M-244)
… claims paid prior to audit were allowable, supported and for appropriate purposes. Key Findings Signed checks were printed before the claims auditor audited and approved claims. Claims for … Audit and approve claims before payment in accordance with New York State Education Law (Education Law), Section 2524. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Travel Advisory No. 14
… & Voucher Denial Codes Guidance : The Office of the State Comptroller updated the following sections in Chapter …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/14-gfo-updates-responding-audit-questions-voucher-denial-codesLocal Government Data
… Download annual financial data spreadsheets by class of local government and year. Use Open Book New York to see data for …
https://www.osc.ny.gov/local-government/dataOperational Advisory No. 26
… Subject : Updating Agency Contact Information Reference : Guide to Financial Operations (GFO): Chapter XIV.15 – … in the OSC Online Contact Management System by June 30, 2025. If you have any questions about the content of this …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/26-updating-agency-contactsReceiving Your Benefit and Filing Your Option Election – New Career Plan for ERS Tier 2 Members
… information for ERS Tier 2 members covered by Sections 75h and 75i Receiving Your Benefit and Filing Your Option Election …
https://www.osc.ny.gov/retirement/publications/1509/receiving-your-benefit-and-filing-your-option-electionAdditional Service Credit for Sick Leave (Section 41[j]) – New Career Plan for ERS Tier 2 Members
New Career Plan information for ERS Tier 2 members covered by Sections 75h and 75i Additional Service Credit for Sick Leave Section 41j
https://www.osc.ny.gov/retirement/publications/1509/additional-service-credit-sick-leave-section-41jCredit for Previous Public Employment or Military Service – New Career Plan for ERS Tier 2 Members
New Career Plan information for ERS Tier 2 members covered by Sections 75h and 75i Credit for Previous Public Employment or Military Service
https://www.osc.ny.gov/retirement/publications/1509/credit-previous-public-employment-or-military-service