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Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… officials provided adequate oversight of the revolving loan program. Key Findings Corporation officials did not provide adequate oversight of the revolving loan program. For the 15 active loans, we found: Fourteen loan files did not have required and/or other supporting …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanOpinion 90-52
… MUNICIPAL LAW, §35: Although the town clerk is required to record in the minutes of a town board meeting the name of … who is present, the clerk is under no statutory duty to record the names of other persons attending the meeting. A … You ask whether the town clerk is required by law to record the names of all persons present at a town board …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… Department’s primary sources of revenue are bell jar and bingo profits, and donations. The Department’s revenues and … for all of the Department’s accounts, including bingo, bell jar, and auxiliary. Although all the Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overCUNY Bulletin No. CU-473
… To provide agencies instructions for payment of the CUNY ECP Vacation Exchange Program. Affected Employees ECP employees who meet the eligibility requirements described … Compensation Plan provides for Executive Compensation (ECP) staff members to exchange up to five (5) days accrued …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-473-cuny-executive-compensation-plan-ecp-vacation-exchangeDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… the audit period, it shared space with the Manhattan Star Academy, a private school that serves school-age special … Adult Institute Network, which also included YAI and the academy. NYL served about 818 students during the 2013-14 …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesCrown Point Fire District – Board Oversight (2024M-29)
… oversee the District’s financial operations. As a result, the Board cannot assure taxpayers and other … December 31, 2023, required annual audits for 2017 through 2022 were not conducted. As a result, there is no independent … Required annual financial reports (AFRs) for 2018 through 2022 were not filed. When AFRs are not filed in a timely …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Port Ewen Fire District – Financial Management (2024M-157)
… financial decisions. Annually review the District’s investment policy and seek legal investment options that align with the District’s investment needs and benefit taxpayers. However, soliciting …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157DiNapoli: MTA Needs To Do More To Increase Procurement Efficiencies and Save Money
… from furthering its stated goals of transforming its procurement process,” DiNapoli said. “More savings may be … be fully realized.” MTA spends over $7 billion a year on procurement, covering everything from construction contracts … by June 30, 2019. One part of the plan was to consolidate procurement for the MTA’s five operating agencies, MTA …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-mta-needs-do-more-increase-procurement-efficiencies-and-save-moneyOpinion 89-34
… -- Powers and Duties (authority to investigate misuse of highway equipment and discipline highway department employees); (authority to direct rescission of highway superintendent's appointment of deputy highway … is authorized to make inquiry into the activities of town highway department laborers suspected of using town vehicles …
https://www.osc.ny.gov/legal-opinions/opinion-89-34State Agencies Bulletin No. 1598
… Purpose: The purpose of this bulletin is to inform agencies of PayServ changes that must occur when an employee is Retired and Rehired. Affected Employees: Employees that have … General Comments, and Arrears. Questions: Questions about this bulletin should be directed to the Payroll Retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1598-terminating-retirement-plans-active-employees-prior-job-action-retireControls Over Tablet and Kiosk Usage by Incarcerated Individuals (2022-S-8
To determine whether the Department of Corrections and Community Supervision provides sufficient oversight to ensure that the independent network, kiosks, and tablets used by Incarcerated individuals are secure, and whether secure messaging accessed by these Individuals complies with...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s8.pdfOpinion 88-74
… in the opinion. MUNICIPAL FUNDS -- Appropriations and Expenditures (contributions to private organizations -- veterans memorial committee) ARTS AND CULTURAL AFFAIRS LAW, §57.07; COUNTY LAW, §226; GENERAL … contributions to private entities, we call them to your attention because they may enable the municipalities …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 97-7
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … in the opinion. ABANDONED AND LOST PROPERTY -- Money (court and trust funds) COUNTY TREASURER -- Powers and Duties (unclaimed court and trust moneys) STATE COMPTROLLER -- Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 92-20
… which runs the fair. You ask whether a town may impose a license fee on concerts which take place during the running … and may require the submission of written applications. A license fee imposed in the exercise of police powers may only … Whether a town may impose a license fee on concerts which take place during the running …
https://www.osc.ny.gov/legal-opinions/opinion-92-20State Agencies Bulletin No. P-808
Status of Payroll Bulletins
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-808.pdfState Agencies Bulletin No. P-659
Calculation of Holiday Pay
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-659.pdfState Agencies Bulletin No. P-892
Calculation of Holiday Pay
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-892.pdfState Agencies Bulletin No. P-900
Release of April 3 Payrolls
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-900.pdfNYSPO November 2018
A Mountain of Pay Stubs
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/nyspo-november-2018.pdfPoughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… report - pdf] Audit Objective Determine whether the Board provided adequate oversight of extra-classroom activity (ECA) … Determine whether the Board provided adequate oversight of extraclassroom activity ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-and