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Opinion 89-19
… the State for purposes of the exemption in CPLR 8017(a). You ask whether a county department of social services is … the Court of Appeals (1988 Opns St Comp No. 88-38, p 75). You suggest, however, that the commissioner of the local … of the State and not of their respective counties. 1 You ask, therefore, whether as an agent of the State, a …
https://www.osc.ny.gov/legal-opinions/opinion-89-19Town of South Bristol – Financial Management (2015M-140)
… estimates. The Supervisor has not provided the Board with monthly financial reports since March 2014. The Board …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Cohoes City School District – Budgeting (2016M-111)
… officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, 2015. Background The Cohoes City School District is located in the City of Cohoes in Albany County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Addison Central School District – Procurement of Professional Services (2023M-6)
… – pdf] Audit Objective Determine whether Addison Central School District (District) officials sought competition for the procurement of professional services. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Town of Marathon – Claims Audit Process (2022M-124)
… $40,352 were approved without evidence of compliance with competitive bidding requirements or the Town’s … have appropriate itemized supporting documentation. Comply with competitive bidding and Town policy quote requirements. Town officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Town of Marathon – Town Clerk (2022M-143)
… operations was diminished . Had the Board conducted the required annual audits, it may have recognized these … and accountabilities. Audit the Clerk’s records, as required. Town officials generally agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Belfast Central School District – Reserve Funds (2021M-135)
… Did not use the debt reserve, with a balance of $315,000, to fund debt service payments as required. Overfunded two … comprehensive written reserve fund policy. Develop a plan to use the funds in the debt reserve as required. Review all reserve balances to determine whether the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… established adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the … established adequate controls over financial activities to safeguard assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mLegal Aid Society
… Purpose The objective of our examination was to determine whether payments Unified Courts System (Courts) made to Legal Aid Society of New York City (Legal Aid) from April … the examination, we discussed with Courts and Legal Aid how to improve the contract language to allow for better …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societySyracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… Purpose of Audit The purpose of our audit was to examine purchases from … the prudence of $383,390 in purchases which likely could have been obtained at lower prices. Some of the purchased … on total purchases of $54,940. The Director of Operations does not ensure all student information is recorded …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andState Agencies Bulletin No. 2035
… processing instructions for implementing the new APSU 15 Year Seniority Pay. Affected Employees: Employees with 15 … the following criteria are eligible to receive the APSU 15 Year Seniority Pay. Employees must have 15 or more years of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2035-new-15-year-seniority-pay-eligible-members-agency-police-services-unitUnified Court System Bulletin No. UCS-139
… All subsequent rows will be updated in the same manner. Withholding of Increases for NS Grade 560 Unrepresented … new legislation regarding the salary deferral. Therefore, withholding determinations for unrepresented employees will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-139-retroactive-general-salary-and-location-pay-increasesDiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… increasing the planned budget gap to about $8.9 billion in FY 2025 and $13.9 billion in FY 2027 (18% of city-fund … costs. The city should be more transparent on its strategies to address future issues and inform taxpayers on … the Financial Plan of the City of New York Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-aheadDiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… Comptroller Thomas P. DiNapoli. “Dam failures are rare in New York, and we want to keep it that way,” DiNapoli said. … emergency plans and proof they are operated and maintained in a safe condition at all times.” DEC has regulatory … the law requires dam owners to operate and maintain dams in a safe condition. Dam failures can occur for a host of …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesState Agencies Bulletin No. 1110
… available at the close of Pay Period 26 for fiscal year 2010-11. Fields on the report include EmplID, Employee … Unit, Pay Basis Code, Part-time Percentage, Action Reason, Old Comprate, New Comprate and Increment Code. Note: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1110-retroactive-april-2011-performance-advances-graded-and-ns-employeesDiNapoli: Contamination of New York's Waterways From Combined Sewer Overflows Remains a Challenge
… and local governments must remain focused on addressing the challenges of aging infrastructure through continued … more sustainable development." DiNapoli's report details the problems with combined sewer overflows (CSOs) in the … systems are overwhelmed. New York City is responsible for about half of the outfalls, and just three other metro areas …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-contamination-new-yorks-waterways-combined-sewer-overflows-remains-challengeOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… in upstate New York, serving eight different counties. For calendar year 2014, RSS claimed nearly $7.8 million in expenses to provide 708 beds for Program clients. Key Findings OMH has not provided … meaningful performance measures and has not set targets for the performance measures it has established. RSS claimed …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incState Agencies Bulletin No. 2103
… be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2103-april-2022-csea-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 2018
… Office of Parks, Recreation, and Historic Preservation, in the following bargaining unit who meet the eligibility … BU05 Background: Pursuant to a side letter contained in the 2019-2023 Agreements between the State of New York and … the fiscal year to employees who have at least 1,500 hours in pay status in seasonal positions during each of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2018-april-2022-longevity-payment-long-term-seasonal-employeesReview of the Financial Plan of the City of New York, March 2022
Over the last two years, New York City has grappled with a catastrophic public health crisis along with multiple economic and social disruptions arising from the COVID-19 pandemic.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-19-2022.pdf