Search
Town of Marlborough - Water and Sewer Financial Operations (2018M-160)
… do not pay administrative costs for services they receive from the general fund. Customers were overcharged for water … Key Recommendations Prepare an annual cost analysis to calculate the water and sewer rates to be billed. Review and …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Preparing and Applying for Retirement
… aware of during retirement. If your retirement is further in the future, it is never too early to start planning for … Public Service Service credit is one of the major factors in calculating your pension benefit, so it’s important to … another public employer before joining NYSLRS; or Served in the U.S. Armed Forces and received an honorable discharge …
https://www.osc.ny.gov/retirement/members/preparing-and-applying-for-retirementOrdinary Disability (Section 362) – Non-Contributory Plan with Guaranteed Benefits
NonContributory Plan with Guaranteed Benefits information for PFRS Tier 1 2 3 Article 11 5 and 6 under Section 375e Ordinary Disability Section 362
https://www.osc.ny.gov/retirement/publications/1513/ordinary-disability-section-362State Police Bulletin No. SP-84
… automatic processing and to provide agency instructions for payments and changes not processed automatically. … Police Investigators Association (NYSPIA) that provides for Salary Increases and other payments for employees in Bargaining Unit 62. Contract Provisions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-84-state-police-bu-62-arbitration-award-implementation-2003-05Enroll in a Pension Plan
Enroll in a Pension Plan
https://www.osc.ny.gov/files/state-agencies/payroll/2021/pdf/Enroll-in-a-Pension-Plan.pdfLewis County – County Bridge Maintenance (S9-13-3)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Cayuga County – County Bridge Maintenance (S9-13-4)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Village of Montgomery – Purchasing and Information Technology (2013M-210)
… information technology (IT) operations for the period June 1, 2011, through January 9, 2013. Background The Village of Montgomery is located in the Town of Montgomery in Orange County and has … that copies of back-up data were stored in a secure off-site location and the Board has not developed a disaster …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210State Agencies Bulletin No. 726
… to a grade but the unallocated N/S salary is outside the range of the equated grade’s hiring or job rate, this method … position that an employee is moving from is outside the range of the equated grade or has not been equated to a grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/726-implementation-new-method-calculating-salaries-employees-upon-movementA Grade of Incomplete: Persistent Non-Filers of Legally Required Local Government Reports
A relatively small number of local governments are severely delinquent—failing to file for three or more years.
https://www.osc.ny.gov/files/local-government/publications/pdf/2020-persistent-non-filers-snapshot.pdfOpinion 93-32
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure … LAW, §§33, 34, 811, 813; PUBLIC OFFICERS LAW, §§87, 89: In connection with an examination into the accounts and … local board of ethics by municipal officers and employees in accordance with the requirements of General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-32State Agencies Bulletin No. 2290
… Clothing Allowance. Affected Employees: All employees in the Institutional Services Unit (ISU) – BU04 represented … Work-Related Clothing Allowance may be processed beginning in Institution Pay Period 17L paychecks dated 12/12/2024, or … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2290-2024-csea-work-related-clothing-allowance-and-2024-uniform-maintenanceOpinion 94-24
… (for bonds with proposed maturity of more than five years) REAL PROPERTY -- Purchase (procedure for financing in towns); … REFERENDUM -- Permissive (need for when town purchases real property and constructs town hall) TOWN LAW, §220; LOCAL … referendum authorizing the purchase of the parcel of real property on which the town hall is to be constructed and …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Opinion 93-12
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Appropriations and … of the board of education who accompanies the board member in attending a conference, even if board member has provided … of the board of education who accompanies the board member in attending a conference. You state that the board member …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Compliance With the Safe Schools Against Violence in Education Act
… 16, 2014. Background The Safe Schools Against Violence in Education Act (SAVE Act) was enacted in July 2000 to address the need to provide a safe learning environment for New York’s students in pre-kindergarten through 12th grade. To comply with the …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… Education Itinerant Teacher (SEIT) and Special Class in an Integrated Setting (SCIS) preschool programs to … 30, 2014, Aim High reported approximately $9.7 million in reimbursable costs for the audited cost-based programs. In addition to the SEIT and SCIS programs, Aim High operated …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualOversight of Juvenile Detention Facilities (Outside New York City)
… Objective To determine whether the Office of Children and Family Services (OCFS) adequately oversees … they meet State regulations for the health and safety of juveniles and staff. The audit covered the period from … public by promoting the safety, permanency, and well-being of our children, families, and communities. Toward this end, …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityOversight of Juvenile Justice Facilities
… Objective To determine whether the Office of Children and Family … juvenile justice facilities for court-placed youth to ensure they meet State standards and regulations for the … To determine whether the Office of Children and Family …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesDiNapoli: State Tax Receipts Exceed Latest Projections by $7.7 Billion
… day reserve funds on or ahead of the schedule proposed in the Financial Plan.” Personal income tax (PIT) receipts … PIT receipts were $6.9 billion lower than the same period in SFY 2021-22. This reflects two fewer collection days from … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-tax-receipts-exceed-latest-projections-7-point-7-billionState Comptroller DiNapoli Releases Municipal & School Audits
… Town officials did not procure all goods and services in accordance with board policy and applicable statutory … cannot support that all goods and services were procured in the most cost-effective manner, which may have resulted in higher operational costs that would be passed onto …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0