Search
North Creek Fire District – Board Oversight (2025M-86)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Opinion 91-18
… the confidential secretary or bookkeeper. You ask whether it is still the opinion of this Office that there is no prohibited conflict of interest if a supervisor … Whether it is still the opinion of this Office that there is no …
https://www.osc.ny.gov/legal-opinions/opinion-91-18NYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… alternative energies but fossil fuel companies have shown little evidence they’re adjusting their business models to …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryOpinion 92-50
… opinion. PUBLIC CONTRACTS -- Award (preference to local bidder) LOCAL LAWS -- Competitive Bidding (pre-emption by … Municipal Law, §103) -- Pre-emption (preference to local bidder) CONSTITUTIONAL LAW -- Commerce Clause (preference to local bidder) -- Equal Protection (preference to local bidder) -- …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 97-13
… (service credit for training taken during a period of suspension); (service credit for training taken without … §217(c)(i): A volunteer firefighter serving a disciplinary suspension may not earn points for training courses taken during the suspension. A volunteer firefighter in a fire district fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-13Oversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… Purpose The objective of this audit was to assess the Division of Housing and Community Renewal’s oversight and monitoring of certain New York City Housing Authority projects funded … The objective of this audit was to assess the Division of Housing and Community Renewals oversight and monitoring of …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingShoreham-Wading River Central School District – Capital Assets (2025M-23)
… School District (District) officials properly record and account for capital assets? Audit Period July 1, 2022 through … Summary District officials did not properly record and account for all of the District’s capital assets. As a … District officials did not properly record and account for all of the Districts capital assets As a result …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… fiscal years. Comply with New York State General Municipal Law (GML) Section 30, which requires the Supervisor to file …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47SUNY Bulletin No. SU-362
… of OSC’s automatic processing of the July 2024 Increase to Location Pay and Location Mid-Hudson Pay and provide instructions for payments … of New York and UUP, provides for a July 2024 increase in Location Pay and Location Mid-Hudson Pay. Effective Dates: … of OSCs automatic processing of the July 2024 Increase to Location Pay and Location MidHudson Pay and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-362-july-2024-increase-location-pay-and-location-mid-hudsonState Agencies Bulletin No. 2177
… income tax withholding will be calculated using the Flat Rate method (1.95975% for Yonkers residents and 0.50% for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2177-2023-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestSteuben County – Financial Management (2025M-127)
… The County’s two main operating funds are the general and road funds, for which 2025 appropriations totaled $213.7 … respectively. As of December 31, 2024, the general and road funds had unrestricted fund balances that totaled $118.9 million. The general and road funds are primarily funded by sales tax (general fund …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127IX.12.R Major Federal Programs Subject to CMIA Agreement – IX. Federal Grants
… DOB and OSC, usually with input from the state’s CMIA consultant, will determine that the recommended action either …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12r-major-federal-programs-subject-cmia-agreement-sfy-2019-20IX.6.D HHS Payment Management System – IX. Federal Grants
… The Department of Health and Human Services’ (HHS) Division of Payment Management uses a custom-developed Payment … are approved or rejected automatically based on the amount of available funds in non-expired status in the PMS account. … The Department of Health and Human Services HHS Division of Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemState Agencies Bulletin No. 1965
… (6) months of service in the eligible title during fiscal year 2021-2022 Works in an eligible title as listed in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1965-2021-csea-work-related-clothing-allowance-asu-employees-representedDiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… P. DiNapoli today announced employer contribution rates for the New York State and Local Retirement System (NYSLRS). Employers’ average contribution rates for the State Fiscal Year 2023-24 will increase from 11.6% to 13.1% of payroll for the Employees’ Retirement System (ERS) and from 27.0% to …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse
… services to families and adults, including assessment and case management, access to health care and child care …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuseManual Reporting – Enhanced Reporting
… reporting purposes. You do not need to change how you label earnings (payroll codes) internally. For a detailed …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingState Comptroller DiNapoli Releases Municipal Audits
… financial operations while developing their 2021 fiscal year budgets. Below are the findings of some of the …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… In addition, cash in a retired justice’s bank account exceeded known liabilities by a total of $1,104. … receipts were collected and deposited in a district bank account. City of Hornell – Foreign Fire Insurance Funds … (Suffolk County) The Justice Court did not properly account for court funds. The Justice was unaware that in …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2076
… is to provide agency instructions for processing the 2022 SSU Uniform Cleaning and Maintenance Allowance. Affected … of Employee Relations (OER) memorandum dated November 11, 2022, authorizes the 2022 payment. Effective Dates The 2022 SSU Uniform Cleaning … is to provide agency instructions for processing the 2022 SSU Uniform Cleaning and Maintenance Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2076-2022-uniform-cleaning-and-maintenance-allowance-certain-ssu-interest