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Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… Department and local health department within 2 hours of discovery and to notify the public and affected and adjoining municipalities within 4 hours of discovery. To ensure appropriate notification, the Department …
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
… and in New York. New York’s small businesses generated $954 billion in receipts in 2012, the latest figures …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-small-businesses-generate-950-billion-new-yorkDiNapoli: Canal Corp. Must Address Gaps
… The New York State Canal Corporation has not performed inspections as required on a … maintain the state canal system. State law requires the corporation to maintain the system in good condition, and the corporation has established inspection requirements and …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsState Agencies Bulletin No. 414
… query will be used each pay period by OCA to identify all employees whose Recertification Date will expire prior to … will, if applicable, update the Recertification Date for all affected employees. New Page Emp Job Certification Path … information. The Emp Job Certification page will store all transactions entered on the Job Data record that require …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsOpinion 89-48
… for Discharge of Mechanic's Lien". You ask (i) where and how the bonds are to be indexed on your records, (ii) who … Law, §37[8]). Section 37(10) of the Lien Law addresses how these bonds are to be indexed. Specifically, it states … Concerning i where and how the bonds are to be indexed on your records ii who …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… occurrences and fluctuations in cash flow. In fiscal year 2023-24, the District’s general fund expenditures were … by an average of $1.3 million (9 percent) per year, or a cumulative total of approximately $6.4 million. … fund balance ranged from 10 to 15 percent of the upcoming year’s budget, which was nearly $962,000 to $1.8 million over …
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
… The Office of the State Comptroller (OSC) manages multiple social media … The opinions and beliefs expressed by users on our social media sites are those of the users and do not necessarily reflect the views or …
https://www.osc.ny.gov/help/social-media-use-policyOpinion 89-35
… in situations where the state has demonstrated a desire or design to pre-empt the subject matter of the proposed local …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Opinion 2007-2
… that bear on the issues discussed in the opinion. ELECTIONS -- Board of Elections (liability for expenses of); (authority to charge … all or a portion of the types of expenses connected with elections and matters preliminary or relating thereto that, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Opinion 89-47
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (when adjoining fire protection district is dissolved) -- (assessment of capital costs in district as extended) FIRE PROTECTION DISTRICTS -- Dissolution (when added to … Whether the dissolution of the fire protection districts and the addition of their territory …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… Purpose of Audit The purpose of our audit was to determine if the District filed accurate and timely annual … as required, even though the accounting books were up-to-date and the Board received periodic information detailing …
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. … establish policies or implement any procedures governing debit card use or review or approve any card-related transactions. …
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)
… records and reports cash disbursements and receipts. Not all receipts are deposited timely. Key Recommendations Adopt …
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)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new … whether the Assessor properly administered select real property tax exemptions …
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)
… used and total fund balance increasing from $12.4 million to $16.6 million (35 percent) for the period. The District’s …
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 Motor Vehicles of individuals who had outstanding ticket balances greater than 60 days. Key Recommendations Adopt a policy and develop procedures for the enforcement of …
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)
… to ensure that rates are assessed in a fair and equitable fashion and revenues will sufficiently cover expenditures. …
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)
… to determine whether cafeteria collections were properly recorded and deposited intact and in a timely manner for the … Cafeteria collections totaling $3,360 were not properly recorded. We identified four instances when cafeteria … collection process. Ensure all cash receipts are properly recorded. Ensure all deposits are made intact. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Cairo-Durham Central School District – Information Technology (2017M-246)
… Durham, Athens, Catskill, Coxsackie and Greenville in Greene County, Conesville in Schoharie County, and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246State Agencies Bulletin No. 1584
… effective July 28, 2017: Income Tax Surcharge : Removed for individuals with income greater than $200,000. Single … be found in the Maine Revenue Services Withholding Tables for Individual Income Tax booklet . Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1584-july-2017-maine-tax-withholding-rate-change