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Opinion 88-61
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … for redetermination under the Internal Revenue Code [IRC]. The IRC provides that if any document is required to be filed or …
https://www.osc.ny.gov/legal-opinions/opinion-88-61XI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… Law establishes time frames for processing contracts and related documents; provides for written directives, waivers … Contracting Law requires processing of NFP contracts and related documents within the following time frames for both … Not more than 45 days after the latest date on which related appropriations are enacted. DOB Issue a Certificate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingDiNapoli: Audit Identifies Improvements Needed by NYC DOB to Help Ensure Building Owners Achieve Climate Mobilization Act Goals
… City Department of Buildings (DOB) made efforts to ensure compliance by private building owners with the city’s Climate … its service providers’ outreach efforts and building owner compliance with certain requirements provided no assurance that owners would be in compliance with requirements to reduce greenhouse gas (GHG) …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-audit-identifies-improvements-needed-nyc-dob-help-ensure-building-owners-achieve-climateVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Receipts must be submitted in the Accounts Receivable (AR) module and must be coordinated with OSC’s Bureau of State … Receipts of this Guide for further information on AR adjustments. The type of adjustment that is needed and any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewVillage of Yorkville – Budget Review (B3-13-7)
… are reasonable. Background The Village of Yorkville is in Oneida County. The Village Board consists of the Mayor and four … the Village some flexibility in dealing with unexpected events. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7St. Regis Falls Central School District – Fund Balance (2016M-141)
… Waverly in Franklin County and the Towns of Hopkinton and Lawrence in St. Lawrence County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Newark Valley Central School District – Financial Management (2016M
… Purpose of Audit The purpose of our audit was to examine District officials’ management of the District’s financial condition for the period July 1, 2014 through October 13, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mWhite Lake Fire District – Budgeting Practices (2013M-156)
… audit was to examine the District’s budgeting practices for the period January 1, 2012, to April 23, 2013. Background … The District’s general fund budget totaled $234,950 for the 2013 fiscal year. Key Findings The Board has not … our audit was to examine the Districts budgeting practices for the period January 1 2012 to April 23 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Opinion 2001-3
… general principle that a municipal fee for a service must be reasonably related to the municipality's cost … value of property used and useful in its operation of a gas, electric or water public utility service, or from using … affirmative authority to municipal corporations operating gas, electric or water utilities to earn from and out of such …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Opinion 91-44
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of a board of fire commissioners of a fire district may not be provided health insurance through the State health insurance plan at the expense of the district. You ask whether a member of the board of fire commissioners …
https://www.osc.ny.gov/legal-opinions/opinion-91-44VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… ID, Accounting Date, and Amount. The ‘Journal Directly’ box must be checked or else SFS will create a Payment … or protected (PPI) information such as: social security numbers, bank account numbers or check copies. If an attachment with PPI is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentState Agencies Bulletin No. 1404
… stored in the following new pages in PayServ: Agency Emp WC Leaves Path: Payroll for North America > Employee Pay Data … on a paid workers’ compensation leave, the Agency Emp WC Leaves page will be automatically created and populated by … will pull existing data from the employee’s Job Data and WC Incident and Injuries Detail pages. An additional field …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1404-refund-taxes-withheld-while-employees-were-paid-workers-compensationCounty of Rockland – Budget Review (B6-16-19)
… 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B61619 …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19SUNY Bulletin No. SU-161
… paychecks dated 9/16/09 Background Pursuant to Chapter 213 and the 2007-2011 Agreement between UUP and the State of New … represented by Bargaining Unit 08. Program guidelines for the Voluntary Reduction in Work Schedule Program have … the Part-Time percentage to the appropriate percentage for the employee’s work schedule. The percentage must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrwsState Agencies Bulletin No. 1189
Explain OSCs plans to change the EMPLID from an SSNbased identifier to the NYS EMPLID the timeline for conversion to the NYS EMPLID changes that will o
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1189-osc-changing-emplid-payserv-primary-employee-identifier-ssn-basedBrighton Central School District – Procurement (2022M-205)
… officials made procurements related to the 2021- 22 capital improvement project (CIP) in accordance with District policies, statutory requirements and good business practices. Key Finding District officials did not … officials used vendors that were granted awards from group purchasing organization contracts. However, officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Downsville Central School District – Fund Balance (2016M-79)
Downsville Central School District Fund Balance 2016M79
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Town of Mount Pleasant – Financial Condition (2013M-303)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves … Town of Mount Pleasant Financial Condition 2013M303 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… reimbursements totaling $319. In total, we question the propriety of $117,615 in Village transactions that were …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … saved $4,246 in fuel costs if they had used the New York State Office of General Services contract pricing option. The … modest progress implementing corrective actions. Track state and local government spending at Open Book New York . …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits