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Wyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… in lieu of taxes (PILOT) they calculated were accurate and in compliance with the PILOT agreements? Audit Period … of Supervisors. The Board is responsible for reviewing and approving prospective project applications, including anticipated PILOT payments, and the general oversight of WCIDA’s financial and …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… Purpose of Audit The purpose of our audit was to review the Sullivan County Industrial Development Agency … of Taxes (PILOT) Program for the period January 1, 2012, to April 10, 2013. Background The overall goal of IDAs is to advance the job opportunities, health, general prosperity, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… Purpose of Audit The purpose of our audit was to determine whether … distinct and separate from the Town of Virgil, and located in Cortland County. The Board of Fire Commissioners consists … cannot verify if it is approving all claims for payment. In addition, it cannot determine whether there are any …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… employees and 126 volunteer members. The District’s budget for 2012 was $4.1 million. Key Findings The Board’s current … rental policy to ensure that it contains specific rules for rental approval, recordkeeping and custody of monies. … to ensure compliance with the policy, and penalties for violating the policy. Develop written policies that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… approximately $9,000 for natural gas and $13,000 for electricity. We found that the Board was not soliciting … for either of these purchases. We reviewed natural gas and electricity bills from September 2012 through September 2013 … officials could have saved approximately $4,000 on their electricity bills if they had obtained quotes for these …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating and monitoring … the Schenectady County Legislature. Benefits available to companies that receive Agency support include State mortgage and sales tax exemptions, real property tax …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectState Comptroller DiNapoli Releases School District Audits
… $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with … Officials segregated the duties of employees responsible for online banking transactions, but they did not strengthen … the district’s banks, but did not require confirmations for all electronic transactions. Auditors found the online …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 91-2
… opinion. STATE COMPTROLLER -- Powers and Duties (public corporations -- scope of audit authority); (OTB's -- scope of audit authority) OFF-TRACK BETTING CORPORATIONS -- Officers and Employees (authority of State … Comptroller's authority to oversee the accounts of public corporations, the Comptroller may request officials of an OTB …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 90-50
… This opinion represents the views of the Office of the State Comptroller at the time it was … COMPTROLLER -- Municipal Highways (approval of Department of Transportation contracts to construct municipal highways) … §112: Before approving contracts by the State Department of Transportation to perform municipal highway construction …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 88-38
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (filing fees on appeals to … of New York, are not exempt from the filing fees imposed in connection with appeals to the Appellate Divisions and the … City of New York, are exempt from the filing fees imposed in connection with appeals to the Appellate Divisions and the …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 98-10
… -- Pre-emption (funding town highway functions) -- Streets and Highways (funding town highway functions) MUNICIPAL … LAW, §142-c; GENERAL MUNICIPAL LAW, §119-o; MUNICIPAL HOME RULE LAW, §10(1): A town may not raise town taxes within … of repair and maintenance of village streets. Municipal Home Rule Law, §10(1)(i) authorizes local governments to …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 98-6
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions … A county supervisor would not have a prohibited interest in a contract with a firm of which the supervisor's spouse is … required. The supervisor would have a prohibited interest in renewal of such a contract and in any additional contracts …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 93-23
… the opinion. CONFLICTS OF INTEREST -- Electrical Services (chair of planning board who performs work for town and private parties) -- Interest in Contract (chair of planning board in contract with town for electrical … AND PLANNING -- Planning Boards (electrical contractor as chair of board) GENERAL MUNICIPAL LAW, §§801, 803: Whether an …
https://www.osc.ny.gov/legal-opinions/opinion-93-23Oversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… To determine whether the Office of Children and Family Services (OCFS) is ensuring that Adult Protective Services (APS) providers have sufficient staffing and case … that end, OCFS oversees APS, a program of State-mandated services for adults (age 18 and older) who, because of mental …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanState Agencies Bulletin No. 2344
… instructions for processing the April 2025 Longevity Payment for Long-Term Seasonal Employees for employees in … to receive the April 2025 Long-Term Seasonal Longevity Payment: Active on the appropriate payment effective date; and In BU02, BU03, BU04 or BU05 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2344-april-2025-longevity-payment-long-term-seasonal-employeesState Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… disagreed with the audit’s findings. Their full response is contained in the audit. DiNapoli’s auditors noted that ESD …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programMilitary Service Credit
… If you served in the U.S. Armed Forces, you may be eligible to purchase credit toward your retirement benefit for your … at 20 years, your military service credit can be used to reach the 20 years. Most members can use our Benefit Projection Calculator to estimate their retirement benefit. Try estimating your …
https://www.osc.ny.gov/retirement/members/military-service-creditAbout the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… get paid by the respective towns in the county, as well. Do these officials have to prepare and submit an ROA for the … who are paid per diem (per call, case, meeting, etc.), how do you determine the number of days per month to record in the …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionOpinion 2005-2
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for expenses in operating personal vehicles) INSURANCE LAW §§9104, 9105: Foreign fire tax monies may not … foreign fire insurance tax monies to reimburse active members of the department for mileage expenses incurred in …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 2006-6
… to provide leave of absence to elected official) TOWN BOARD -- Powers and Duties (authority to provide leave of absence to town supervisor) TOWNS -- Powers and Duties (authority to … Whether a town supervisor may be granted a leave of absence by the town board pursuant to section 92 of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6