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Town of Lebanon – Justice Court (2013M-247)
… March 31, 2013. Background The Town of Lebanon is located in Madison County and has a population of 1,332 residents. … failed to account for all moneys received, resulting in a $2,295 shortage in the Justice’s account. The Justice did not prepare monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Oversight of Nurse Licensing (Follow-Up)
… in a timely manner. The audit covered the period April 1, 2014 through April 18, 2017. Our initial audit found the …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followSodus Center Fire District – Board Oversight (2017M-108)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, 2015 … The purpose of our audit was to examine the Boards oversight of financial operations for the period January 1 2015 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Oversight of Hazardous Materials and Waste (Follow-Up)
… 1, 2015 through May 4, 2018, examined whether State University of New York (SUNY) institutions have developed … These weaknesses prevent proper monitoring and accounting for hazardous materials, compliance with legal requirements, and enforcement of restricted access to …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-followTown of Ripley – Town Clerk Collections (2024M-139)
… manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Housing Assistance – Federal Funding and New York
… U.S. Department of Housing and Urban Development (HUD). In 2024, there were 1 million New Yorkers benefitting from … HUD subsidies totaled $10.1 billion for these households in 2024. This funding does not go through the State’s budget; … households and landlords. Federal funding is instrumental in alleviating housing cost burdens in a state where 51 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceSUNY Bulletin No. SU-198
… eligible full-time employees, agencies must submit a Pay Change on the Job Action Requests page using the Reason code … to the row inserted above, the agency must submit a Pay Change on the Job Action Requests page using the Reason code … effect on the Earnings End Date. For employees who had a change reported on the Job Data page since the effective date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-198-500-service-award-full-time-psnu-employees-representedOpinion 88-13
… under General Municipal Law, §801 if the policy should be renewed by the village. Article 18 of the General Municipal … under General Municipal Law 801 if the policy should be renewed by the village …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Opinion 94-16
… governing board member and treasurer is stockholder) -- Stock Ownership (designation of bank as depository when IDA … interest solely because he or she owns less than 1% of the stock of a bank named as a depository of the IDA. In … in question owns less than 1% of the outstanding stock of the bank. Initially, we note that, by informal …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Opinion 2005-1
… is in response to your inquiry concerning the provision of emergency medical service in a town. You indicate that the … with a not-for profit organization for the provision of emergency medical service to town residents. Pursuant to the … a fee to users for this service. You ask: (1) whether the emergency medical services provider (the “provider”) may …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Opinion 98-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions (contracts entered into prior to … Whether there would be a prohibited conflict of interest if the company were to be awarded additional …
https://www.osc.ny.gov/legal-opinions/opinion-98-6CUNY Bulletin No. CU-557
… TIAA After Tax Arrears Tax Information These monies are taxable income, will be included in the employee’s taxable gross and are subject to all employment taxes and … taxes. The monies will be included in the employee’s taxable gross and will be reported on the employee’s Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-557-cuny-retroactive-rate-increases-stationary-engineer-seniorCUNY Bulletin No. CU-536
… Purpose To explain the agency procedures for reporting rate increases and adjustments for miscellaneous … 13, 2009 through December 29, 2015. Agency Actions Reporting the Rate Increases To ensure all Job Action … row that exists on the employee’s Job Data page. Reporting Retroactive Adjustment for All Miscellaneous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-536-cuny-retroactive-salary-rate-increases-steamfitter-andCUNY Bulletin No. CU-535
… regarding Taxes should be directed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-535-cuny-retroactive-rate-increases-high-pressure-plant-tenderOpinion 91-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … including those used by a superintendent of highways, to display a decal identifying the vehicle as town property. … may require all town vehicles including those used by the town superintendent of highways to display a town decal …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Contact Us
… through Friday 8:00 am - 5:00 pm Write Office of the State Comptroller Office of Unclaimed Funds 110 State St. Albany, New York 12236 Fax (518) 270-2222 …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-usOpinion 2006-9
… to a county on behalf of a county district pursuant to an agreement under which the county will assume the payment of … The transfer would be pursuant to an inter-municipal agreement under which the county would assume the debt … a county on behalf of a county district, the town, by agreement with the purchaser, may provide that the “payment …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Opinion 89-11
… relief to disabled or indigent volunteer firemen and their families. You ask whether the Montgomery Fire Department … relief of disabled or indigent volunteer firemen and their families. Sections 9104 and 9105 of the Insurance Law, as … the relief, aid and assistance of such members and their families who are disabled or indigent, and the promotion of …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Area #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… third parties to provide a variety of IT-related services. For your protection and to avoid potential misunderstandings, … sensitive information. In addition, it is very important for local governments and schools to know who (any vendor or … relating to the protection of specific type(s) of data (for example, PII or electronic health records) should also be …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… would be inconvenient but not result in financial loss or damage to public credibility. Examples include … are essential for effective patch management (see Area #6 – Patch Management) and software licensing compliance. 10 … periodic physical inventories. 9 Education Law Sections 2-d(5)(e), (f); 8 NYCRR 121.2(c) 10 Software typically comes …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventories