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Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)

… and did not appoint a faculty counselor. Ensure each club maintained a separate set of records from those of the … District officials did not ensure: 15 of 39 activity club collections totaling $72,998 and 20 of 39 cash … disbursements totaling $44,395 were recorded by the ECA club. 16 deposits totaling $23,680 were deposited timely. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-funds

Opinion 93-29

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for in villages) VILLAGE BOARD -- Powers and …

https://www.osc.ny.gov/legal-opinions/opinion-93-29

Opinion 2003-7

… or statutory amendments that bear on the issues discussed in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and … costs and feasibility studies) TOWN LAW §277(4): Moneys, in lieu of land for park, playground and other recreational …

https://www.osc.ny.gov/legal-opinions/opinion-2003-7

Opinion 88-10

… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. TAXES -- Gross … -- Modification (addition of amount of gross receipts tax on petroleum products) TAX LAW, §300 et seq .; GENERAL … awarded a municipal contract for fuel oil may not add on the amount of the gross receipts tax imposed under article …

https://www.osc.ny.gov/legal-opinions/opinion-88-10

State Agencies Bulletin No. 1428

… Employees Employees designated management or confidential in Bargaining Unit 06 or Bargaining Unit 46 who meet the … Cleaning and Maintenance Allowance should be processed in Administration Pay Period 17L, paychecks dated 12/02/15 or … paychecks dated 12/10/15. Eligibility Criteria Employees in Bargaining Unit 06 or Bargaining Unit 46 on the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1428-2015-uniform-cleaning-and-maintenance-allowance-employees-designated

State Agencies Bulletin No. 1605

… Purpose To provide agency instructions for processing the 2017 M/C Uniform Cleaning and Maintenance … and Community Supervision: $1200 Deputy Superintendent for Security Services 2 – 007977 Deputy Superintendent for Security Services 3 – 007978 Correction Captain – 007930 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1605-2017-uniform-cleaning-and-maintenance-allowance-employees-designated

State Agencies Bulletin No. 1521

… in Bargaining Unit 06 or Bargaining Unit 46 who meet the eligibility criteria Background The Governor’s Office of … Relations (GOER) memorandums dated October 12, 2016 to the Department of Environmental Conservation; Office of Parks, … Department of Corrections and Community Supervision; and Division of Military and Naval Affairs authorize a 2016 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1521-2016-uniform-cleaning-and-maintenance-allowance-employees-designated

Opinion 2006-3

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …

https://www.osc.ny.gov/legal-opinions/opinion-2006-3

North Shore Public Library – Financial Condition (2013M-344)

… 2013. Background The North Shore Public Library is located in the Towns of Riverhead and Brookhaven in Suffolk County and is governed by an elected five-member … Key Findings The Library retained excessive fund balance in each of the fiscal years 2006-07 through 2011-12, ranging …

https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344

Freeport Union Free School District – Financial Condition (2016M-300)

… The Freeport Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance not needed … reserve funds identified to benefit District residents in accordance with statutory requirements …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300

IX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants

… Single Audit Act (The Act) was first enacted by Congress in 1984 and was intended to establish uniform audit requirements for Federal awards. The Act mandated that the Federal Office … and guidelines to implement the provisions of the Act. In 1985, the OMB issued administrative Circular A-128, Audits …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984

DiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects

… construction sector in the nation, New York state is one of five states that have not recovered from pandemic job … businesses in New York City continue to face a variety of challenges, including softer demand for office space, … to lag in the near future,” DiNapoli said. “A number of factors, many of them out of the city’s control, will …

https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projects

Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)

… Purpose of Audit The purpose of our audit was to review the Agency’s processes for … any analysis in arriving at an approval decision is based on verified information. Review and update the UTEP to …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-project

Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)

… District expenses. The District did not select all professional service providers through a competitive process … interest in a contract between the District and a store which the Chair owns. Key Recommendations Issue … and enter into written contractual agreements with professional service providers. Establish and implement …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operations

March 2000: Handicapped Parking Education Program

March 2000 Handicapped Parking Education Program

https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-program

Service Retirement Benefit – Regional State Park Police Plan

… New York State police officer service. Or, you may qualify for a service retirement if you reach age 60 before having … benefit will equal one-half (50 percent) of your FAS. For each year of service beyond 25 years, including service … percent) of your FAS, up to a maximum of 15 years for Tier 1 members and seven years for Tier 2, 3, 5 and 6 …

https://www.osc.ny.gov/retirement/publications/1867/service-retirement-benefit

Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)

… controls over financial operations for the period January 1, 2011, to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is governed by the Board of Supervisors which comprises 18 …

https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operations

20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans

… service, as specified by the New York State Retirement and Social Security Law (RSSL). You must separate from … interest earned). If you are age 55 or older at retirement and your regular plan would provide a greater benefit, the … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 …

https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-d