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Opinion 2009-2

… of the full valuation of taxable real property in the area of the town outside of any villages. You ask whether the … may provide a water improvement as a town function in the area of the town outside of any villages or in any portion of … of any villages is subject to permissive referendum requirements (Town Law § 209-q [11] [a]; see e.g . 23 Ops St …

https://www.osc.ny.gov/legal-opinions/opinion-2009-2

Capital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)

… BOCES is an association of 23 component school districts in Albany, Saratoga, Schenectady and Schoharie Counties and … were for legitimate purposes and were properly audited in a timely manner and in compliance with BOCES policy and New York State Education …

https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015m

State Comptroller DiNapoli Releases Municipal & School Audits

… $471,156 or safeguard the purchasing agent’s electronic signature. City of Glens Falls – Sexual Harassment Prevention …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2

Monitoring of Air Quality (Facility Permits and Registrations) (2021-S-41)

To determine whether the Department of Environmental Conservation is taking necessary action to adequately enforce certain aspects of the State’s air contamination and pollution requirements to protect the public and environment from the adverse effects of exposure to pollutants.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s41.pdf

Town of Stony Creek – Supervisor's Records and Reports (2022M-32)

Determine whether the Town of Stony Creek (Town) Supervisor maintained accurate accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/stony-creek-2022-32.pdf

Patient Safety Center Activities and Handling of Revenues (2019-S-15)

To determine whether the Department of Health is meeting the goals and objectives of the Patient Safety Center and is collecting and utilizing designated revenue for that purpose.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s15.pdf

Unified Court System Bulletin No. UCS-111

… Insurance Program. Affected Employees Employees in Bargaining Unit SN represented by the Court Attorneys …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-111-change-eligibility-aflac-voluntary-supplementary-insurances

Town of Broome – Purchasing and Justice Court (2014M-255)

… audit was to review the Towns purchasing practices and the Justice Courts financial activity for the period January 1 …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255

XI.11.C Banking Services Contracts – XI. Procurement and Contract Management

… Law requires that moneys received by a state officer in his official capacity shall be deposited into a bank or … by certain securities pledged as collateral as specified in Section 105 of the State Finance Law. The purpose of this … Services -- Services provided by a banking institution in maintaining a bank account, including, but not limited to: …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contracts

V.3.E Programs – V. Chart of Accounts (COA) Governance

… ranges are assigned to agencies, beginning with the 1xxxx series, to keep the values unique across New York State. … name. Additional ranges are assigned the next available series of codes. Non-appropriated expenditure transactions … can be found on SFS Coach and submit it to helpdesk@sfs.ny.gov . Guide to Financial Operations REV. 10/22/2025 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programs

DiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track

… more than half of the delays to determine if the MTA could show efforts to address these issues. Car Equipment: Three … that showed 1,173 new hires in 2013 and 2014, but could show no analysis of delay categories by employee or employee … caused by growing ridership, the MTA would have more to show for its efforts than a 17-slide Power Point that is …

https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-track

Other Bulletin No. 11

… Purpose To explain OSC’s automatic processing of the 2010 salary … employees. Annual employees receive a 4% increase rounded to the nearest dollar. Hourly employees receive a 4% increase rounded to the nearest cent. Exception: No increase for employees who … To explain OSCs automatic processing of the 2010 salary …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-11-2010-salary-increase-suny-construction-fund-employees

Opinion 93-6

… generally limited to establishing "fire districts", "fire alarm districts" and "fire protection districts" (see Town … and apart from the town (see Town Law, §174[7]). A "fire alarm district" or a "fire protection district", however, is …

https://www.osc.ny.gov/legal-opinions/opinion-93-6

Opinion 88-27

… district that employed the injured fireman shall be liable for all medical treatment and hospital care furnished during … accidental disability retirement allowance or a retirement for disability incurred in performance of duty allowance … age or performs the period of service specified by law for termination of his services. Pursuant to subdivision 4 of …

https://www.osc.ny.gov/legal-opinions/opinion-88-27

XIV.14.H Disposition of General Capital Assets – XIV. Special Procedures

The disposition of capital assets should be recorded by reducing the appropriate asset and liability accountss for the total cost of the asset and its associated depreciation or amortization

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assets

Town of Hamburg - Finance Office (2023M-109)

Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper Town purposes. Determine whether the Town’s Finance Office payroll was accurate and supported.

https://www.osc.ny.gov/files/local-government/audits/2023/pdf/hamburg-town-2023-109.pdf

Town of Green Island – Justice Court Operations (2016M-349)

… 30, 2016. Background The Town of Green Island is located in Albany County and has approximately 2,600 residents. The … Town Board. The Town’s Justice Court collected $333,922 in fines and fees and $15,498 in bail during our audit period. Key Finding Town Justices …

https://www.osc.ny.gov/local-government/audits/justice-court/2016/12/16/town-green-island-justice-court-operations-2016m-349

Tuition Assistance Program – State Financial Aid Program at Barnard College

… students for State financial aid. Background Founded in 1889, Barnard College (Barnard) is a women’s liberal arts college. Located in Manhattan, near Columbia University, students at both schools can enroll in each school’s courses. Barnard offers bachelor’s degrees …

https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-college