Search
Opinion 89-10
… Training Schools (authority of public library to provide for cash advances) - Reimbursement For Expenses (authority of public library to provide for cash … the amount of the unreturned excess advance from the salary or other money owned the officer or employee. Any …
https://www.osc.ny.gov/legal-opinions/opinion-89-10Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… of our audit was to examine the Authority’s procedures for monitoring water accountability and addressing water loss for the period January 1, 2014 through June 30, 2015. … by a 12-member Board of Directors. Operating expenditures for the nine months ending December 31, 2014 totaled …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Longwood Public Library – Bank Account Management (2015M-309)
… to examine Library officials’ management of bank accounts for the period July 1, 2014 through June 30, 2015. Background … five-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year were $7.5 million. Key Finding … return, maintained a minimum number accounts required for operations and periodically sought competition for …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… laws. Competitive bids or competitive offers are awarded in accordance with GML. The District is operating within its …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Town of Amherst – Sexual Harassment Prevention Training (S9-23-9)
… Determine whether Town of Amherst (Town) employees and elected officials completed annual sexual harassment … Key Findings SHP Training was provided to employees and elected officials. However, of the 100 total individuals we tested (91 selected employees and all nine elected officials), 67 employees or 74 percent …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-amherst-sexual-harassment-prevention-training-s9-23-9Stay Informed – Article 14 Benefits
… you understand your benefits and stay informed. Register for Retirement Online , a convenient and secure way to … information, view and update beneficiaries, and apply for a loan. Review your Member Annual Statement carefully and … booklets and brochures , and get tips on preparing for retirement . Attend a pre-retirement presentation to …
https://www.osc.ny.gov/retirement/publications/1644/stay-informedSUNY Bulletin No. SU-167
… Purpose To notify SUNY agencies of the modified eligibility for Deduction Code 380, AFLAC Voluntary Supplemental … OSC will automatically process deduction transactions for this deduction. The vendor will submit all transactions for enrollments, cancellations, and/or changes. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-167-change-eligibility-aflac-voluntary-supplemental-insurancePublications
… Below, you’ll find retirement plan publications and general information guides … contact us for help finding your plan publication. ERS Retirement Plans ERS covers more than 650,000 workers from State and …
https://www.osc.ny.gov/retirement/publicationsCity of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… access to the City’s water and wastewater systems for the period January 1, 2015 through February 28, 2017. … elected six-member Common Council. Budgeted appropriations for 2017 total approximately $17.8 million for the general fund, $3.4 million for the water fund and …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117White Plains City School District – Procurement of Professional Services (2014M-240)
… audit was to review the District’s process and procedures for procurement of professional services for the period July 1, 2012 through April 30, 2014. … seven-member Board of Education. Budgeted appropriations for the 2013-14 fiscal year were approximately $193 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mCity of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… taking additional steps to increase physical accessibility for the 21 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… with State Education Department (SED) requirements for providing shared Managed Technical Support to school districts for the period July 1, 2014 through June 30, 2015. Background … Key Findings BOCES reported aidable expenditures to SED for 62.7 full-time equivalent district-based staff members …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalCity of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… hydroelectric power operations and software management for the period July 1, 2015 through March 9, 2017. Background … City Council, operates and maintains a variety of services for the benefit of its residents, one of which is hydroelectric power. Budgeted appropriations for the 2016-17 totaled approximately $53 million. Key …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… taking additional steps to increase physical accessibility for the 67 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41Opinion 2005-8
… of to generate revenue in excess of cost) CITIES -- Fees (for ambulance service) FEES -- Rates (for ambulance service) GENERAL MUNICIPAL LAW §122-b: A city may not set fees for the provision of emergency medical transport services in …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Opinion 89-43
… to the procedures set forth in Town Law, §176(2-a). This is in reply to your letter asking whether the elective office … of three years. While the office of treasurer, therefore, is generally an elective office, we note that Town Law, … other than one at which a fire district treasurer is required to be elected, determining that the office of …
https://www.osc.ny.gov/legal-opinions/opinion-89-43State Agencies Bulletin No. 2183
… agencies that the pensionable overtime earnings limit for Tier 5 ERS members for calendar year 2024 is $22,688.85. Affected Employees: … limit of $15,000 effective January 1, 2010. This amount increases each calendar year thereafter by three percent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2183-tier-5-pensionable-overtime-earnings-limit-calendar-year-2024-employeesState Agencies Bulletin No. 2294
… agencies that the pensionable overtime earnings limit for Tier 5 ERS members for calendar year 2025 is $23,369.51. Affected Employees: … limit of $15,000 effective January 1, 2010. This amount increases each calendar year thereafter by three percent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2294-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2025Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… credit card charges were properly approved, supported and for appropriate BOCES purposes. Key Findings BOCES … ensure that all credit card charges were properly approved and supported. Therefore, it could not be determined whether … charges were reconciled to receipts in a timely manner and audited, as required, prior to payment. We reviewed 532 …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Town of Holland - Real Property Tax Exemptions (2018M-232)
… and senior citizen exemptions totaling $2.5 million, on properties with a total assessed value of $16.4 million. … agricultural woodland exemptions totaling $91,000 on 269 acres. Key Recommendations Ensure all applicants …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232