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State Agencies Bulletin No. 1198
… These changes impact the EMPLID field data value for the following Automated Interface submissions: New Hire … Note: This Bulletin describes the AI processing for the above types of transactions (i.e., New Hire … Temporary IDs must be entered into the Empl ID Field for New Hires (A.I. Agencies Only) Agencies who submit New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1198-changes-automated-interface-transaction-processing-ai-agencies-onlyOpinion 92-50
… , whether a county could adopt a local law which provides for an award of a contract after competitive bidding to a … we concluded that a post-1953 local law which provides for an award to a bidder employing a prescribed percentage of … Municipal Law, §104-a, authorizing a price preference for certain products made with significant recycled content; …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 95-2
… designated billing item. Initially, we note that for purposes of this opinion, we have assumed that the … agency. Public Housing Law, §52(1) sets forth an exemption for municipal housing authorities from certain taxes and fees … is personally entitled to such fees as compensation for services rendered or performed by him in his official …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Compliance With the Sewage … 2019-S-54 ). About the Program New York State is rich in surface and ground water resources, with over 70,000 miles … which impair or impact the quality of State waters and, in turn, pose health risks to those who use them. Two key …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantDiNapoli: Small Businesses Generate $950 Billion in New York
… shops to start-up tech firms, small businesses account for more than half of all private-sector employment and … one with fewer than 500 employees. Such businesses account for more than 99 percent of all businesses both nationally … receipts in 2012, the latest figures available, accounting for approximately 43 percent of all business receipts in New …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-small-businesses-generate-950-billion-new-yorkState Agencies Bulletin No. 414
… period, require certification by OCA before paychecks for the affected employees can be released. Also, paychecks for an employee whose Recertification Date has expired will … and will, if applicable, update the Recertification Date for all affected employees. New Page Emp Job Certification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsOpinion 89-48
… that bear on the issues discussed in the opinion. COUNTY CLERK -- Powers and Duties (custody of bonds to … the county clerk. November 16, 1989 Rosemarie A. Corbett, Deputy County Clerk County of Saratoga … Concerning i where …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash flow. In … of the overestimated appropriations ($5.6 million) were for special education instruction. From fiscal years 2019-20 … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mSocial Media Use Policy
… (OSC) manages multiple social media sites to keep New Yorkers informed about the work of the agency. The … these Terms of Participation, contact us at contactus@osc.ny.gov . April 9, 2025 Policy updates will be posted as …
https://www.osc.ny.gov/help/social-media-use-policyOpinion 89-35
… supervisor, authorizing and directing the supervisor to pay the claimant the amount allowed on his claim (Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Opinion 89-47
… section 172-d provides the requisite statutory authority for the dissolution of the two fire protection districts and … same time as town taxes. Section 181 makes no provision for the allocation of any costs, including those for debt service, between the original area of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Comptroller DiNapoli & A.G Schneiderman Announce Sentencing of Former Met Council Director
… similar behavior. I thank Attorney General Schneiderman for his work on this case and commend him for his efforts in our Operation Integrity partnership to … held all of the Met Council conspirators accountable for their roles in this massive theft, which ripped off some …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-met-council-directorWestmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… and timely annual financial reports with our office for the period January 1, 2012 through October 31, 2013. … The District’s general fund budget totaled $1.1 million for the 2013 fiscal year. Key Finding The Treasurer has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… Board provided adequate oversight of cash disbursements for the period January 1, 2013 through March 31, 2015. … Volunteer Fire Company provides fire protection services for the town of Stony Creek, Warren County. The Company, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… cash disbursements and receipts were properly recorded for the period January 1, 2013 through March 26, 2014. … fire district in Delaware County. Budgeted appropriations for 2014 total approximately $325,000. Key Findings Policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mTown of Parma - Real Property Tax Exemptions Administration (2018M-223)
… properties with 147 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The … as required when the new owner was no longer eligible for the exemptions. Key Recommendations The Assessor should: … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… from $12.4 million to $16.6 million (35 percent) for the period. The District’s year-end unrestricted fund … Develop and adopt budgets that include realistic estimates for revenues, expenditures and unrestricted fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementTown of Niagara – Justice Court (2015M-218)
… of our audit was to examine the Court’s financial activity for the period January 1, 2014 through July 29, 2015. … Key Recommendations Adopt a policy and develop procedures for the enforcement of collections of fines and fees. Request …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Town of Ashford – Water District (2015M-343)
… evaluate the Board’s oversight role of the Water District for the period March 14, 2012 through October 6, 2015. … five-member Town Board. General fund appropriations for 2016 fiscal year total $5 million. Key Findings Town …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Hartford Central School District – Cafeteria Collections (2018M-10)
… recorded and deposited intact and in a timely manner for the period July 1, 2016 through November 30, 2017. … has approximately 440 students. Cafeteria collections for the 2016-17 fiscal year totaled $56,558. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10