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Opinion 91-49
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS … advised us that the county owns fee simple title to the road bed. Highway Law, §131-b(1) provides that a county … the area is given; and (4) there are sections of the old road as it existed before the improvement which are of no …
https://www.osc.ny.gov/legal-opinions/opinion-91-49State Agencies Bulletin No. 851
… Purpose To explain procedures for processing OGS Bonus Payments. Affected Employees Certain OGS employees in … Subdivision 1 of Section 135 of Civil Service Law, an OGS Bonus Payment is authorized. Effective Date(s) Administration … Provisions and Eligibility Criteria The amount of the Bonus Payment cannot exceed $500 per recipient, per year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/851-2008-office-general-services-ogs-bonus-paymentCity of Johnstown – Internal Controls Over Payroll (2015M-75)
… or for maintaining timekeeping records. Not all department heads signed employee time records to document their … payroll and maintaining time records. Require department heads and supervisors to document their approval of time …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Compliance With Payment Card Industry Standards (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Compliance With Payment Card … graduate degree programs to over a half million students in a single integrated system. CUNY’s Central Office is responsible for issuing various CUNY-wide policies in areas such as academic affairs, legal and compliance …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/compliance-payment-card-industry-standards-followCity of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… City of Little Falls’ (City’s) progress, as of March 2024, in implementing our recommendations in the audit report released in June 2021. Background The City, located in Herkimer … the City of Little Falls Citys progress as of March 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-fNew Hartford Central School District – Payroll (2021M-149)
Determine whether New Hartford Central School District (District) officials ensured the District accurately paid employees’ salary and wages.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-hartford-2021-149.pdfAttorney General, Office of the
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/office-attorney-general.zipThe Practice of Internal Controls
The Practice of Internal Controls lgmg local government management guide
https://www.osc.ny.gov/files/local-government/publications/pdf/the-practice-of-internal-controls.pdfSubway Wait Assessment
… progress toward its goal of providing reliable service for its customers and federal, State, and local government … at time points, which should consist of between 25 and 50 percent of all stops along each route. We found that time … such as Penn Station, 59th Street-Columbus Circle, and 14th Street. These stations had the second, third, and fourth …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentTown of Cherry Valley – Budget Review (B25-4-7)
… [read complete report – pdf] Purpose of Budget Review The purpose of our review was to provide an independent evaluation of the Town’s preliminary 2026 budget. Background Based on our review, we determined … The purpose of our review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… Adopt the required uniform project evaluation or selection criteria needed to assess project applications. Develop the …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringTown of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… The Town of Boonville is located in Oneida County, has a population of approximately 4,600 residents and is governed … has not established an effective claims audit process. A Board member has a prohibited interest in Town contracts. … itemized and is approved by the officer whose action gave rise to the claim. Ensure that all officials and …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Not-For-Profit Prompt Contracting Annual Report - 2022 Calendar Year
Not-for-profit organizations provide a variety of services to New Yorkers including child care, healthcare education, social services, the arts and more.
https://www.osc.ny.gov/files/state-agencies/contracts/2022/pdf/prompt-contracting-report-2022.pdfNot-For-Profit Prompt Contracting Annual Report - 2021 Calendar Year
Not-for-profit organizations provide a variety of services to New Yorkers including child care, healthcare education, social services, the arts and more.
https://www.osc.ny.gov/files/state-agencies/contracts/2021/pdf/prompt-contracting-report-2021.pdfNot-For-Profit Prompt Contracting Annual Report - 2020 Calendar Year
Not-for-profit organizations provide a variety of services to New Yorkers including child care, healthcare education, social services, the arts and more.
https://www.osc.ny.gov/files/state-agencies/contracts/2020/pdf/prompt-contracting-report-2020.pdfNot-For-Profit Prompt Contracting Annual Report - 2019 Calendar Year
Not-for-profit organizations provide a variety of services to New Yorkers including child care, healthcare education, social services, the arts and more.
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/prompt-contracting-report-2019.pdfNot-For-Profit Prompt Contracting Annual Report - 2018 Calendar Year
Not-for-profit organizations provide a variety of services to New Yorkers including child care, healthcare education, social services, the arts and more.
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/prompt-contracting-report-2018.pdfNot-For-Profit Prompt Contracting Annual Report - 2016 Calendar Year
Not-for-profit organizations provide a variety of services to New Yorkers including child care, healthcare education, social services, the arts and more.
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/prompt-contracting-report-2016.pdfAdministration of Non-Competitive and Limited-Competition Contracts (2013-N-2)
To determine whether the Administration for Children’s Services (ACS) properly awarded, extended, and renewed non-competitive and limited-competition contracts
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13n2.pdfApplying for Previous or Military Service Credit – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… Benefits information for ERS Tier 1 under Sections 75d and 75e Applying for Previous or Military Service Credit …
https://www.osc.ny.gov/retirement/publications/1502/applying-previous-or-military-service-credit