Search
Hendrick Hudson Central School District - Financial Condition (2019M-24)
… of a third-party consultant to prepare a report on the effects of the revenue loss and measures to take. According …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24Estimated Invoice
… to pay a discounted prepayment amount by December 15, 2025. ( Note: Since the February 1, 2026 due date falls on a … who need to view billing information. (Return to Top) Understanding Your Estimated Invoice Your estimated … Program, the system graded rate may change by up to 0.5 percent. NYSLRS uses the System graded rate to determine …
https://www.osc.ny.gov/retirement/employers/estimated-invoiceOpinion 92-38
… serve as chief or, if he or she resigns before a new chief is appointed, the assistant chief performs the functions of … that it will not submit a new nomination and that it is not aware of anyone else willing to serve as chief. You … chief would continue to act as chief until a new chief is properly appointed or the assistant chief would perform …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Opinion 92-25
… to ride on fire vehicles during emergency calls, so long as the regulation does not have the effect of … to be made based upon circumstances of each case. 16 Opns St Comp, 1960, p 404 is superseded to the extent … assume command, or attempted to instruct the fire chief on how to fight a fire (see Memoranda to the Governor by the …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Executive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… These audits assessed compliance with Executive Order 111 requirements for State agencies and public authorities to … energy from renewable sources. Background Executive Order 111 (Order) was a broad initiative that directed State … could have improved compliance with Executive Order 111 should be applied going forward with the implementation …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationOpinion 2000-24
… to General Municipal Law, article 5-G for the provision of police protection as a joint service. You ask whether two … Law, article 5-G (§119-m et seq.) for the joint provision of police protection. General Municipal Law §119-o(1) … to General Municipal Law, article 5-G for the provision of police protection as a joint service 1 . December 20, 2000 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Opinion 2001-14
… by the village to the town would fall within the literal definition of a "contract" under section 800(2). In addition, based on a literal reading of the definition of "interest", it would appear that, as an … not intend to include intermunicipal agreements within the definition of "contract" in General Municipal Law §800 (see, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 91-15
… -- Park Lands (authority of newly incorporated village to assess park land fee upon subdivision plat already so … a subdivision plat and collected a park land fee from the developer, and the area then becomes part of a newly … You inquire whether the village may require the developer to pay money in lieu of park land as a result of …
https://www.osc.ny.gov/legal-opinions/opinion-91-15State Comptroller DiNapoli Releases Audits
… Cost Manual (2017-S-32) Auditors identified $1.6 million in reported costs that did not comply with requirements for … employees of Nursing Homes, Adult Care Facilities and Home Health Care providers. However, auditors identified 24 … but were in pending status because they did not sign a contract. In some cases, these businesses later …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-0DiNapoli: NYS Pension Fund Announces $400 Million in Sustainable Investments
… renewable assets including onshore and offshore wind and solar, as well as climate infrastructure assets that support … will target investments in renewable power assets such as solar and wind. Background on Climate Investment Actions …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-nys-pension-fund-announces-400-million-sustainable-investmentsMexico Academy Central School District –Financial Management (2016M-219)
… period July 1, 2014 through April 5, 2016. Background The Mexico Academy Central School District is located in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, Richland, Scriba and … Mexico Academy Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Opinion 2011-1
… bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees (serving as … GENERAL MUNICIPAL LAW § 858 (7), (9), (17): An industrial development agency lacks authority to hire employees and … your request for our opinion as to whether an industrial development agency ("IDA") may hire individuals as IDA …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Signal Maintenance, Inspections, and Testing
… Transit (NYCT) performed signal maintenance, inspections, and testing in compliance with federal, State, agency, and manufacturer standards. The audit covers the period … among them, Electrical is responsible for Power and Signals. Subway track is divided into sections for …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingJoin Our Team as a Local Government Auditor
… audits of local governments, schools and fire districts to identify fraud and opportunities for operational and … tools. Communicate with high-level government personnel. How to Apply Interested applicants must fill out the New York … encourages employees to push themselves while maintaining work-life balance. LGSA auditors have diverse backgrounds …
https://www.osc.ny.gov/jobs/lgsaAudits of Local Governments: About Our Audits
… three years. Independent peer reviewers organized by the National State Auditors Association completed an external … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsManual Reporting – Enhanced Reporting
… end of the process. Employment Instance When you report manually, an employee may have more than one employment … Employee Summary and Earnings Detail When reporting manually, each employee you report will be listed in the … Rather than creating a report file NYSLRS employers can manually enter data into Retirement Online to report employee …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingDiNapoli Op-Ed in Times Union: NY Needs an Independent Commission to Review State's COVID Response
… The Times Union published an op-ed from New York State Comptroller Thomas P. DiNapoli today on the shortcomings of the Olson Group’s COVID-19 report and the … The Times Union published an oped from New York State …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-op-ed-times-union-ny-needs-independent-commission-review-states-covid-responseOpinion 91-26
… -- Architectural Services (provided to public library by firm employing daughter of library board member) -- Codes of … Family Relationships (contract between public library and firm employing library board member's daughter) -- Interest … In Contract (library board member in contract with firm employing daughter) GENERAL MUNICIPAL LAW, §§800(3), …
https://www.osc.ny.gov/legal-opinions/opinion-91-26XV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… . Business Units must review and reconcile all credit card charges incurred prior to April 1 of the previous fiscal … credit card charges within 30 days of the date the charge is incurred (See Chapter XII, Section 6.Q - Paying and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-chargesOpinion 91-8
… on bonds) GENERAL MUNICIPAL LAW, §§800(2),(3), 801; LOCAL FINANCE LAW, §61.00(a); TOWN LAW, §177: When a secretary-treasurer of a fire district performs the functions … payment thereof (see General Municipal Law, §800[2]; Local Finance Law, §51.00[3], [5]-[8]; see also NY Const, art VIII, …
https://www.osc.ny.gov/legal-opinions/opinion-91-8