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Opinion 92-45
Whether the emergency rescue and first aid squad of a fire district fire department may impose a fee on certain persons to whom they provide service
https://www.osc.ny.gov/legal-opinions/opinion-92-45DiNapoli Calls on Companies to Increase Board Diversity
… lack of accountability. We’ve put our portfolio companies on notice that we want them to be responsive and adopt best … recent votes against their directors. The letter called on the companies to explain how they would address investors’ … assets of the New York State and Local Retirement System on behalf of more than one million state and local government …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-calls-companies-increase-board-diversityCUNY Bulletin No. CU-441
… Purpose To inform agencies of two new deduction codes for a Pre-Tax … allow the use of pre-tax and post-tax payroll deductions to pay for qualified parking. Only transit-related parking is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-441-cuny-pre-tax-parking-programMedicaid Program – Oversight of Managed Long-Term Care Member Eligibility
… longer MLTC eligible (e.g., enrollees who did not receive any CBLTC services in a month, deceased recipients), and …
https://www.osc.ny.gov/state-agencies/audits/2022/08/05/medicaid-program-oversight-managed-long-term-care-member-eligibilityXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… state's cash. It is also the intent of OSC to limit the number of state bank accounts and the services provided to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewState Agencies Bulletin No. 654-A
… Purpose To notify agencies of the five (5) digit sub-sort number … of the Direct Deposit statement. Note: There is no change to the advice statement. The outside address area will now …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/654-addendum-additional-information-direct-deposit-advice-statement-addressState Agencies Bulletin No. 852
… Refund or Exchange). Affected Employees Payroll Bulletin No. 791 provides a schedule for submitting AC 230s. Due to an … of credit letters as described in Payroll Bulletin No. 837 . Effective Date(s) Check Date Must be Received by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/852-change-schedule-submitting-returned-paychecksState Agencies Bulletin No. 765
… (CLERF) Program recipients who received these benefits in 2007. Affected Employees Employees who participate in the PEF and Management Confidential Certification and … and processed the file from GOER using Earn Code FRB in Time Entry transactions for all recipients of the CLEFR …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/765-processing-certification-and-licensure-exam-fee-reimbursement-clefr-2007Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… Purpose of Audit The purpose of our audit was to review the Authority’s internal controls over tenant rents … internally reviewed the rent and additional charges posted to tenants’ accounts by the housing assistant supervisor and … Recommendations Establish written policies and procedures to provide adequate guidance and internal controls over the …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Lynbrook Union Free School District – Purchasing (2022M-17)
… ensured staff followed the District’s purchasing policy for goods and services not subject to competitive bidding. … purchases adhered to the District’s purchasing policy for goods and services not subject to competitive bidding. As … of taxpayer money, and in the District’s best interest. For example, the purchasing agent: Approved seven purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… school students. Key Findings District officials did not have documentation that they were only paying for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mNew York Mills Union Free School District – Procurement (2020M-79)
Determine whether District officials sought competition for the purchase of good and services not subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Town of Bennington – Town Clerk (2013M-319)
… Purpose of Audit The purpose of our audit was to evaluate the operations and financial practices of the … 17, 2013. Background The Town of Bennington is located in Wyoming County and had a population of 3,539 as of the … in Clerk fees as of September 3, 2013. The Clerk did not issue press-numbered receipts for all transactions where …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319City of Salamanca - Collections (2023M-131)
… complete and accurate collection records are maintained for each transaction. City officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
Determine whether the Erie2ChautauquaCattaraugus Boards of Cooperative Educational Services BOCES officials properly managed and monitored building access badge accounts
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingVillage of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… 36 components at the Village Hall, such as the required number of accessible parking spaces located at the … officials agreed with our findings and indicated they plan to initiate corrective action. … Assess whether Village …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34Opinion 98-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to the provision of emergency medical services in this State, the express purpose of that article being: to promote … authority under Article 9 of the State Constitution (see, NY Const., art IX, §3[d][2]; see also, Municipal Home Rule …
https://www.osc.ny.gov/legal-opinions/opinion-98-18State Agencies Bulletin No. 1527
… NBEN742 reports list the employees by Department ID who have an Active job status, and the Projected 366 Completion … Employees Employees who are TIAA members (Plan Type 7Z), have a break in service, have not completed the 366 day … not be able to update the TIAA/CREF Suspense/NRI panel for any TIAA member in PayServ as agencies only have view access. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1527-calculating-correct-projected-366-day-completion-date-andor-projected-7Opinion 2005-3
Whether a union free school district may construct a facility that will be used primarily as a commercial parking garage
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Opinion 93-23
… has a prohibited interest in a contract with the town to perform electrical services must be determined on a … course of his or her official duties, use such information to further his or her personal interests or agree to be paid for electrical services rendered in relation to …
https://www.osc.ny.gov/legal-opinions/opinion-93-23