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State Agencies Bulletin No. 1835
… Purpose The purpose of this bulletin is to provide agencies with tools to assist in their efforts to enroll employees in direct deposit. … The purpose of this bulletin is to provide agencies with tools to assist in their efforts to enroll employees in direct deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1835-new-queries-identify-employees-receiving-paper-checksCost-Saving Ideas: Evaluating Solid Waste Collection Options
… garbage collection Local governments providing solid waste collection should periodically evaluate these services … CostSaving Ideas Evaluating Solid Waste Collection Options …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsSpencerport Central School District – Employee Benefits (2025M-65)
… employees for a retirement incentive or all or a portion of their earned but unused leave time when the employee … Some employees are also eligible for periodic payments of unused leave. These payments are an employment benefit … or non-unit benefit agreements authorized by a board of education (board) and can represent significant district …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65Franklin Square Union Free School District – Website Transparency (2025M-93)
… School District (District) officials ensure the District’s website provided the public with transparent and … and administrative information on a school district’s website to help enhance the public’s access to basic … information easily accessible for review on the district’s website so that the community and other interested parties …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Canisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… [read complete report – pdf] Audit Objective Did the Canisteo-Greenwood Central School District (District) … totaling $23.7 million. Audit Summary The claims auditor did not properly audit all claims prior to payment. As a … approved by the claims auditor for payment. These claims did not contain sufficient supporting documentation to allow …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84Richburg-Wirt Fire District – Board Oversight (2025M-73)
… did not: Develop and adopt required policies, including an investment policy, a procurement policy and a code of ethics. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73Vertus Charter School – Information Technology Asset Management (2025M-9)
… 2854 of the New York State Education Law, as amended by Chapter 56 of the Laws of 2014. Our methodology and …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Montauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… pay Advanced Life Support (ALS) employees only the amounts to which they were entitled? Audit Period January 1, 2023 – … sign-in sheets and a biometric timeclock (finger reader) to help ensure that they are properly compensated for all the … The Board did not pay ALS employees only the amounts to which they were entitled. The Board overpaid its 13 ALS …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… Board of Directors (Board) provide adequate oversight of financial operations? Audit Period January 1, 2023 – January … the Program The Board must provide oversight to ensure financial operations are properly managed. This includes … The Board is responsible for managing the Department’s financial activities. The Treasurer is responsible for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mCounty of Oneida – County Clerk (2025M-110)
… Did the Oneida County County Clerk Clerk properly collect and deposit funds …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110City of Mechanicville – Financial Oversight (2025M-78)
… [read complete report – pdf] Audit Objective Did the City of Mechanicville (City) Mayor and officials provide … extended our audit period to December 31, 2024, to include the 2024 fiscal year-end bank reconciliation. Understanding the Audit Area The City Council (Council) is responsible for …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78State Agencies Bulletin No. 1971.3
… A: Employee Information (Required) Name (Last, First, MI): Agencies should ensure the spelling of employee name is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19713-direct-deposit-guidance-and-audit-queryOpinion 91-12
… from fund raising activities) GENERAL MUNICIPAL LAW, §204-a: Moneys raised by a fire company through activities … conducted under the authority of General Municipal Law, §204-a belong to the fire company to be used for the lawful … the village or the fire company. General Municipal Law, §204-a authorizes "fire companies" to engage in certain "fund …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 90-61
… IMPROVEMENT DISTRICTS -- Assessments (authority to impose benefit assessments in water supply district) -- Water Supply Districts (authority to impose benefit assessments) WATER SUPPLY AND DISTRIBUTION -- Water … an ad valorem basis. Town Law, §202-a(1) provides that the cost of operation and maintenance of such a district shall be …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Opinion 90-59
… CONSTITUTIONAL LAW -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads (removing of snow and ice from) STATE CONSTITUTION, ARTICLE VIII, §1; HIGHWAY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Opinion 90-58
… the official is a member. May 1, 1990 Gary J. Grayson, Esq., Village Attorney Village of Walton …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Opinion 90-42
… discussed in the opinion. CITIES -- Fees (filing of in rem tax foreclosure lists) FEES -- Exemption from (housing … TAXES AND ASSESSMENTS -- Enforcement (fees for filing in rem lists) REAL PROPERTY TAX LAW, §1122; CPLR 8021; PUBLIC … clerk is entitled to a fee of ten dollars for each in rem tax foreclosure list filed by a tax district therein. In …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Opinion 90-40
… as trustee) VILLAGE LAW, §4-400(1)(a): A village trustee who is also deputy mayor does not vote both in his or her … 280 of the Laws of 1947. In view of that amendment there can now be no doubt that the mayor has but one vote. He need … capacity as trustee and in his capacity as acting mayor. We note that the title to the position of "acting village …
https://www.osc.ny.gov/legal-opinions/opinion-90-40Opinion 89-17
… certiorari proceedings without voter approval. 1984 Opns St Comp, No. 84-32 superseded. You ask whether 1984 Opns St Comp No. 84-32, p 40 is still valid in light of the … Whether 1984 Opns St Comp No 8432 p 40 is still valid in light of the enactment …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Opinion 89-10
… 3 of section 77-b provides that all actual and necessary registration fees, all actual and necessary expenses of … to attend a conference for estimated expenditures for registration fees, travel, meals, lodging and tuition fees. …
https://www.osc.ny.gov/legal-opinions/opinion-89-10