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Compliance With Freedom of Information Law Requirements
To determine if the Capital District Transportation Authority (CDTA) and its subsidiaries have policies, procedures, and processes in place to fulfill CDTA ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s70.pdfMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the District’s financial operations for the period January 1, 2011, to August 31, 2012. Background The District is a district … the Treasurer processes and pays certain claims prior to the Board’s audit. District officials passed a resolution …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210XVI.3.K Interim Reporting – XVI. Financial Reporting
… 8 of the State Finance Law requires the State Comptroller to prepare certain financial statements on an interim basis. … Document Preparation: Interim financial reporting relates to only Governmental Fund financial statements and summarized … the State's fiscal year. Generally, the information used to prepare interim reports will be obtained and applied using …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingAccounts Payable Advisory No. 62
… Section 3 - Purchase Orders Guidance : A purchase order (PO) is an ordering document authorizing a vendor to provide … the agency’s authority as set in law or by contract. The PO communicates critical information to the vendor including … Due Date is an automatically populated field on the PO that should communicate to a vendor the required date the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersOpinion 95-20
… to commence a proceeding for an accounting (subd. 4, para [a]). The fee schedule for each type of petition is set …
https://www.osc.ny.gov/legal-opinions/opinion-95-20Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingOpinion 88-45
… credit", it has also advised the county that the program is permissible because it complies with those provisions of … You ask whether, in our opinion, the proposed program is legal. The Local Finance Law is the exclusive law governing the manner in which …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 95-11
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND …
https://www.osc.ny.gov/legal-opinions/opinion-95-11New Windsor Couple Plead Guilty in Connection With Theft of Over $3.4 Million Dollars From New York by Submitting False Medicaid Provider Claims
… At the time that they pleaded guilty, Raja and Alam each admitted that $3,434,730.00 was stolen from New York State’s … Degree. Unique Class Limo, Inc., through its attorney, admitted that it had stolen $2,666,634.00 through false … Larceny in the Second Degree, and through its attorney, admitted that it had stolen $768,096.00 through false …
https://www.osc.ny.gov/press/releases/2026/05/new-windsor-couple-plead-guilty-connection-theft-over-34-million-dollars-new-york-submitting-falseTransparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… report – pdf] We also issued 10 individual reports to the following Villages: Almond , Cedarhurst , Copenhagen , … from fewer than 50 residents with a budget of $173,450 to almost 60,000 residents with a budget of $93.8 million. … current and accessible, residents are able to see how their tax dollars are being spent, and they are given the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2Law Pertaining to SUNY Police Officers
… and Fire Retirement System (PFRS), what Tier will I be in PFRS? I have a prior PFRS Tier 2 membership. If I transfer … 2? How much of my ERS time will count towards my 25 years in the PFRS special plan? If I leave employment with SUNY and … what should I do? There is no need to send in any form or paperwork. You will remain in the ERS plan that you …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersDiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… State Police, she is being held accountable for her crime. My office will continue to partner with law enforcement … Office and State Police, for working diligently with my office to bring justice and hold Ms. Chatley accountable.” …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionPayments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… by resolution, authorize payment in advance for public utility services, postage, freight and express charges. 9 … included on the next abstract as prepaid amounts. Public utility services generally include electric, gas, water, … 5-524(6) 10 For towns, fuel oil is considered a public utility service. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditOpinion 90-60
… discussed in the opinion. REFUSE AND GARBAGE -- Solid Waste Facility (validity of installment purchase contract to finance recycling center under General Municipal Law, §120-w) PUBLIC … into certain contracts and agreements for solid waste management, collection and disposal. Section 120-w(2) …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Former Treasurer of Patterson Fire Department Sentenced to 33 Months in Prison for Embezzlement and Filing False Tax Returns
… of Investigation for partnering with my office on this case." On November 2, 2016, MELIN pled guilty to one count of … Office for its assistance in the investigation. This case is being handled by the Office's White Plains Division. …
https://www.osc.ny.gov/press/releases/2017/02/former-treasurer-patterson-fire-department-sentenced-33-months-prison-embezzlement-and-filing-falseDiNapoli and Rice Halt Pension Scam
… Kathleen Rice today announced the guilty plea of retired Suffolk County Police Detective Sergeant Terrance Hoffman for taking … chose not to. Findings include: Hoffman retired from the Suffolk County Police Department, then took a job with the … Kathleen Rice today announced the guilty plea of retired Suffolk County Police Detective Sergeant Terrance Hoffman for …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-and-rice-halt-pension-scamOpinion 99-10
… which the facilities or equipment are reasonably expected to be useful and is not necessarily equated to the period of … whether the maximum term of an energy performance contract to be entered into by a municipality is governed by the … over which a particular asset is reasonably expected to be useful (see Cohn v U.S. , 259 F2d 371; …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 92-13
… opinion. LOCAL LAWS -- Procedural Requirements (necessity to address only a single subject) -- Terms of Office (single … Terms of Office (change in terms of town offices from two to four years) MUNICIPAL HOME RULE LAW, … the town clerk and the town supervisor from two to four years does not violate the "single subject" …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 90-6
… MUNICIPAL CORPORATIONS -- Powers and Duties (acceptance of gift on condition that public facility be named after donor) … SOCIAL SERVICES LAW §§61(2), 131-g, 410; COUNTY LAW, §215(3): A county social services district may not accept a … 29 NY2d 288, 327 NYS2d 351, where a city was to acquire a museum building named, pursuant to an agreement to which the …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 91-35
… -- Compensation (amount of salary increases for heads of police departments) POLICEMEN AND POLICE PROTECTION -- Police … MUNICIPAL LAW, §207-m: The permanent full-time head of the police department who is not a member of a negotiating unit is … Whether the chief of police of the village police department may receive an …
https://www.osc.ny.gov/legal-opinions/opinion-91-35