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Employee Qualifications, Hiring, and Promotions (Follow-Up)
… and Bronx Surface Transit Operation Authority (MaBSTOA), a subsidiary of Transit, operates buses in upper Manhattan … applicable. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide information on any action planned to …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followOpinion 88-45
… credit", it has also advised the county that the program is permissible because it complies with those provisions of … You ask whether, in our opinion, the proposed program is legal. The Local Finance Law is the exclusive law governing the manner in which …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Procurement and Contracting in New York
… contract oversight to prevent procurement abuses in New York State. Comptroller's Oversight of State Contracts (Last … sort the information provided in the report. State Finance Law, Article 11, Section 163, Paragraph 14 provides the …
https://www.osc.ny.gov/state-agencies/contractsJefferson Central School District – Procuring Services (2021M-42)
… pdf ] Audit Objective Determine whether Jefferson Central School District (District) officials sought competition when … District officials did not always seek competition for services. Officials paid: $135,000 to 10 of the 14 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42DiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… justice and hold Ms. Chatley accountable.” James said , “I commend the work put forth by our State Police members, the State … account, from which she then withdrew and spent the money. Chatley pleaded guilty to grand larceny in the third …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionState Agencies Bulletin No. 685
… Unit represented by Council 82, for purposes of the Taylor Law. A binding arbitration award was made in … Unit represented by Council 82, for purposes of the Taylor Law. Affected Employees Payroll Bargaining Unit Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/685-establishment-new-payroll-bargaining-unit-codes-non-arbitration-eligibleFormer Treasurer of Patterson Fire Department Sentenced to 33 Months in Prison for Embezzlement and Filing False Tax Returns
… Preet Bharara, the United States Attorney for the Southern District of New York, announced today that ALBERT MELIN, the former treasurer …
https://www.osc.ny.gov/press/releases/2017/02/former-treasurer-patterson-fire-department-sentenced-33-months-prison-embezzlement-and-filing-falseNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… adequate oversight over disbursements. We reviewed 46 non-payroll disbursements totaling $531,934 and determined 19 (41 … when the claims audit had occurred. We reviewed 76 payroll transactions totaling $113,485 and found the … they are paid. Establish procedures to review and certify payroll prior to disbursement, and ensure proper support is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawOversight of Mental Health Education in Schools (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Oversight of Mental Health Education in Schools (Report 2020-S-63 ). About the Program As the … To help confront the mental health crisis among youth in New York State, the Mental Health Association in New York …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/oversight-mental-health-education-schools-followRensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
Determine whether Rensselaer County County Industrial Development Agency RCIDA officials ensured payments in lieu of taxes PILOTs were properly billed collected and distributed to taxing jurisdictions timely
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Request for Retirement Allowance Data for Firefighters Paid Pursuant to Section 207-a of the General Municipal Law (PF6302)
To obtain information concerning the Accidental and Performance of Duty Disability Retirement Benefits as a basis to adjust the salary being paid to a firefighter pursuant to Section 207-a of the General Municipal Law, NYSLRS employers use form PF6302.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf6302.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… $71,697 in payroll expenses, and a $300,000 payment to one vendor for which we could not determine what services were …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsXI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… when a State agency receives information that causes the vendor responsibility determination to change. In such … Unit, Department ID, Contract Number, Contractor Name, NYS Vendor ID, Contract Amount, and Contract Period. Enter …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingOpinion 92-13
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Procedural Requirements … PUBLIC OFFICERS AND EMPLOYEES -- Terms of Office (change in terms of town offices from two to four years) MUNICIPAL … of Municipal Home Rule Law, §20(3). You ask whether a town in a county not having a board of supervisors may, by the …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Seeking Competition in Procurement Webinar Presentation
Discuss legal requirements for competitive bidding, including statutory amendments to the General Municipal Law § 103 and various exceptions to the bidding requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/seeking-competition-in-procurement-06-22-22.pdfBayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … not sampled or properly exempted by District officials for Cycle Two. These 39 unsampled and unexempted water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… entries totaling $5.5 million were not properly recorded. For example, payroll and health insurance amounts, and the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Identifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… Objective To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkVillage of Hewlett Neck – Treasurer’s Duties (2022M-159)
… of Hewlett Neck’s (Village) Treasurer performed his duties in accordance with statutes. Key Findings The Treasurer did … required by Village Law section 408. The Treasurer did not sign 69 of 179 checks we reviewed, totaling $101,937; … in Village Law for the Clerk and Board members to sign checks in the absence of the Treasurer, Deputy Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Opinion 95-20
… the issues discussed in the opinion. FEES -- Court Fees (filing fees paid in Surrogate's Court proceedings seeking multiple relief) COURTS -- … petition to commence a proceeding for an accounting (subd. 4, para [a]). The fee schedule for each type of petition is …
https://www.osc.ny.gov/legal-opinions/opinion-95-20