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XIV.14.I Treatment of Infrastructure Assets – XIV. Special Procedures
… Infrastructure consists of roads, bridges, curbs and gutters, streets, sidewalks, drainage systems, … and similar assets that are immovable and of value only to the State. Roads and bridges maintained by the Department … roads and bridges but will capitalize all costs that add to the capacity and efficiency of State-owned roads and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14i-treatment-infrastructure-assetsOpinion 91-47
… the probate proceedings for purposes of fixing the filing fee charged by a Surrogate's Court. Such objections are made in a proceeding other than probate and the fee is properly fixed at $60 pursuant to SCPA, §2402(10)(iv). … You have asked our opinion with respect to the appropriate fee to be charged by a Surrogate's Court upon the filing of …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Opinion 90-23
… debt limitations indebtedness contracted by them for so much of the cost of any public improvement as is … excluded and retired debt issued since January 1, 1928 for such purpose, does not exceed $10,000,000 in the case of … in the case of Syracuse. This is in reply to your request for our opinion as to the application of article 8, §6 of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-23EMC 2026 Letter of Support - Private Equity Women Investor Network
A letter of support from the Private Equity Women Investor Network.
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/pewin-letter-of-support.pdfTown of Hyde Park - Payroll and Time Records (2018M-225)
Determine whether the Town’s payroll and time records were accurate.
https://www.osc.ny.gov/files/local-government/audits/pdf/hyde-park.pdfOpinion 91-5
… CONSTITUTIONAL LAW -- Debt Limit (calculation for a coterminous town- village) TOWNS -- Coterminous … was incorporated should be treated as debt of the village for purposes of calculating the village's constitutional debt limit if the debt was issued for a purpose enumerated in Village Law, §17-1726. If the …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Oversight of Runaway and Homeless Youth
… Objective To determine if the Office of Children and Family Services (OCFS) is adequately overseeing runaway and homeless youth and facilities to ensure they meet State standards and … To determine if the Office of Children and Family Services OCFS is adequately overseeing runaway and …
https://www.osc.ny.gov/state-agencies/audits/2020/08/06/oversight-runaway-and-homeless-youthVillage of Lake George – Records and Reports (2024M-82)
… balances did not agree with general ledger cash balances for 19 of the 28 bank reconciliations we prepared. The Board …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82CUNY Bulletin No. CU-734
… Employees: Annual PSC employees in Bargaining Units CB, PC or T8 who meet the eligibility criteria are affected. … titles who are Active or on Paid Leave in Bargaining Units CB, PC or T8 will receive the April 2022 PSC $1,500 General …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalBus Wait Assessment and Other Performance Indicators
… interval time during non-peak hours. Global Positioning System devices on MTA’s buses report their location and bus … the requirement that each bus trip of a particular route must not be earlier than 1 minute before or not be … is improving. Although Road Operations officials told us they take corrective action to address WA declines, and …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsWoodbourne Fire District – Information Technology (2023M-98)
Determine whether the Woodbourne Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/woodbourne-fire-district-2023-98.pdfPlainville Fire District – Board Oversight (2021M-91)
Determine whether the Plainville Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/plainville-fire-district-2021-91.pdfRestrictions on Consecutive Hours of Work for Nurses (2017-S-14) 90-Day Response
To determine if the Department of Labor is adequately enforcing the Restrictions on Consecutive Hours of Work for Nurses Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s14-response.pdfTown of Baldwin – Claims Auditing (2023M-113)
… sufficient documentation such as detailed receipts, weigh tickets or itemized invoices. The Town may have saved …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… obituaries and if a retiree is identified as deceased, the secretary contacts any dependents. However, if the spouse of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceHamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
Hamlin Fire Department Internal Controls Over Financial Activity 2015M13
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialCity of Binghamton - Water System Cybersecurity (2018M-152)
… City officials adequately safeguarded electronic access to the water system. Key Findings City officials did not: Adequately safeguard the electronic access to the water system. Implement a formal process to stay updated … City officials adequately safeguarded electronic access to the water system …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Town of Grand Island - Information Technology (2019M-34)
… receive IT security awareness training and that training is provided whenever the IT policies are updated. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Oversight of Chemical Dependence Residential Services
To determine whether the Office of Addiction Services and Supports (OASAS) properly monitored residential services to ensure conditions are safe and secure for patients.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s49.pdfOpinion 90-18
… requirements of General Municipal Law, §§103, 103-a, 103-b and 103-c. County Law, §408-a provides that every officer, … an expenditure of more than seven thousand dollars and all purchase contracts involving an expenditure of more … held to apply to contracts for the acquisition of goods and commodities (see, e.g., Exley v Village of Endicott , 74 …
https://www.osc.ny.gov/legal-opinions/opinion-90-18