Search
Opinion 99-2
… -- Contracts Requiring Bidding (purchase of materials and supplies for construction work performed by municipal … construction as exception to competitive bidding) STREETS AND HIGHWAYS -- Improvements (construction performed by … bidding requirements of General Municipal Law, §§101 and 103 are not violated by the use of town employees to …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 2008-4
… town charges ( i.e . on an ad valorem basis) (11 Ops St Comp No. 7841, at 744). 2 Further, Town Law § 202-b (1) … payable out of the general fund ( see e.g . 1995 Ops St Comp No. 95-17, at 36; 1988 Ops St Comp No. 88-33, at 61; 1979 Ops St Comp No. 79-748, at 152; …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4State Agencies Bulletin No. 1920
… purpose of this bulletin is to provide agency instructions for new overtime earnings codes to be used for Time Entry … OSC has updated or created Earning Codes to be used to report overtime and overtime related payments for employees … Earn Code: Enter appropriate code Hours/Units/Amount: Number of Hours/Units/Amounts, as applicable Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1920-new-overtime-earnings-codes-overtime-eligible-employees-agency-policeEDSS - Revenue Contract / Amendment Help
… the Bureau of Contracts (BOC)? Contracts entered into SFS and successfully submitted through EDSS are received up until … that the Revenue Contract / Amendment is entered into SFS and Pending OSC review. Confirm that the Audit Type is one of those listed on the chart above and that the transaction was created with a valid Statewide …
https://www.osc.ny.gov/state-agencies/contracts/edss-revenue-contract-amendment-helpLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period April … Secretary, Chief, Emergency Management Services Captain and three Directors, is responsible for the Company’s overall …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialState Agencies Bulletin No. 1509
… the Office of Parks, Recreation and Historic Preservation in the following bargaining units who meet the eligibility … BU05 Background Pursuant to a side letter contained in the 2015-2016 Agreement between the State of New York and … dated 11/16/16 Eligibility Criteria Full-time employees in BU05 in the Department of Transportation (Department ID …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1509-2016-special-assignment-duty-pay-calendar-year-2015-public-employeesDutchess County Industrial Development Agency – Management Practices (2013M-251)
… May 31, 2013. Background The DCIDA was established in 1976 and is governed by a Board which comprises seven members who … reported 33 active projects including 22 active bonds and 12 PILOT agreements with 21 businesses. Key Findings The … or implement an adequate system to monitor, evaluate, and control benefits and incentives granted to businesses. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementBroome County – Financial Condition (2013M-224)
… the general fund, $9.6 million for the County road fund, and $2.3 million for the road machinery fund. Key Finding … sufficient levels of fund balance to support current and future operations or provide a mechanism to cover budgeted revenue shortfalls and, therefore, had to rely on short-term borrowings. The …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224DiNapoli: Former Town Clerk Arrested in Mayfield Theft
… today for allegedly pocketing thousands of dollars in public funds, State Comptroller Thomas P. DiNapoli … Brown and New York State Police for their diligent work in helping us hold Ms. Hart accountable." Hart, 61, of Mayfield, was …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftNassau County – Contract Approval Process (2012M-192)
… County, located on Long Island, covers 287 square miles and has a population of over 1.3 million. The County is governed by an elected County Executive, and 19-member County Legislature. The County’s 2012 adopted … are authorized in accordance with the County Charter and the Nassau County Interim Finance Authority (NIFA) …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Hicksville Water District – Competitive Quotations (2013M-233)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the … The Hicksville Water District is located in the Towns of Oyster Bay and Hempstead, in Nassau County. The District …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Town of Middlebury – Purchasing (2013M-212)
… The Town of Middlebury is located in Wyoming County and serves a population of approximately 1,440 residents. The … elected Town Board composed of a Town Supervisor and four council members. For the 2012 fiscal year, budgeted … appropriations totaled $221,909 for the general fund and $747,232 for the highway fund. Key Findings We tested …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… the Treasurer, who did not deposit certain cash receipts and received payments that were not included in her … or implement procedures for payroll processing, and the Board President routinely changed the time records of … Provide adequate oversight of the Treasurer and seek to recover moneys she failed to deposit and …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Administration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… The audit found sampled clients were program-eligible and were referred to the program via the proper authorities and that client case files contained required documentation. … ongoing conditions that could negatively affect the health and/or safety of clients. For example, three apartments had …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followComptroller DiNapoli Releases School District Audits
… overestimated appropriations and appropriated fund balance for planned operating deficits that never occurred. … were adequately supported and properly allocated. Except for minor discrepancies, which auditors discussed with … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-audits2022 Virtual Lunar New Year Celebration
… Watch a Replay of the Event Comptroller DiNapoli hosted his 10 th … winter and beginning of spring. The Chinese calendar is on a 12-year cycle, with each year linked to a specific animal. … in the State, drawing thousands of people to the area for its annual parade, cultural festival and fireworks. …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationItalian Heritage Month Reception
… members of the Italian-American community. In addition to this year's honorees, we will be joined by Joseph Sciame, President of IHCC-NY, INC, as our Emcee; Cav. Anthony Julian Tamburri, Ph.D., Dean of … a recording of the event is available below. Select the play icon to get started. Follow us on Instagram , Facebook …
https://www.osc.ny.gov/events/italian-heritage-month-receptionNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… Purpose of Audit The purpose of our audit was to examine the Authority’s process for … Housing Law Section 415. The Authority Board consists of seven members. The Authority is a public corporation formed for the purpose of providing housing services in the City of Niagara Falls in …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorHomer Central School District – Financial Condition (2013M-306)
… School District is located in Cayuga, Cortland, Onondaga and Tompkins Counties. The District is governed by the Board … a total of almost $3.6 million of unexpended surplus funds and budgeted for expenditures from its reserves in its budgets. Although unexpended surplus and reserve funds were included in the budgets as a financing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306State Agencies Bulletin No. 434
… Purpose To provide information regarding new Earnings Codes used by OSC in time entry for employees … OSC receives tax refund requests for Federal, New York State, New York City, Yonkers and Social Security/Medicare. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/434-new-earnings-codes-tax-refunds-processed-through-payserv