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Opinion 88-56
… and Sales (fire district commissioner an employee of firm doing business with district) -- Exceptions … (remuneration and duties exception) GENERAL MUNICIPAL LAW, §§800(3)(c), 801(1), 802(1)(b): A fire district … district if the exception contained in General Municipal Law, §802(1)(b) is applicable. This is in response to your …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 90-2
… town library is supported by town taxes levied against the taxable real property of the entire town including … to fund its share of the contract are charged only to the taxable property of that part of the town outside of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 89-10
… Schools (authority of public library to provide for cash advances) - Reimbursement For Expenses (authority of public library to provide for cash advances) GENERAL MUNICIPAL LAW, §77-b(6): A public … section 77-b of the General Municipal Law, may provide for cash advances for its officers and employees duly authorized …
https://www.osc.ny.gov/legal-opinions/opinion-89-10DiNapoli Encourages New Yorkers to Save for College
… State Comptroller Thomas P. DiNapoli is encouraging New … loans. "Too many new college graduates are weighed down by a heavy debt burden that may take years to pay off," … grandparents and others can use the program to save money to help cover qualified higher educational expenses …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-encourages-new-yorkers-save-collegeDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… costs it reports to the state. It also runs a private day care, and early intervention and universal Pre-K programs … students. It was also a member of the eight-member Young Adult Institute Network, which also included YAI and the …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesCity of Hornell – Business Improvement District (2018M-38)
… oversight of the Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan). … oversight of the BID and the Plan lacked sufficient detail to allow City officials to adequately monitor the use of BID funds. As a result, the …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Overview – Travel and Conference Expense Management
… policy, specifically designed for your operations, is the foundation for establishing effective control over … and conference expenses. One of the purposes of this guide is to provide you with an overview of key elements that you … in Appendix B . … One of the purposes of this guide is to provide you with an overview of key elements that you …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewTravel and Conference Expense Management – Travel and Conference Expense Management
… One of the purposes of this guide is to provide you with an overview of key elements that you should consider when developing or …
https://www.osc.ny.gov/local-government/publications/travel-conference-expenseState Agencies Bulletin No. 2230.1
… the New York Retiree Indicator box is checked for rehired retirees. Please see Payroll Bulletin No. 1728 – New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22301-new-promotion-method-calculating-salaries-employees-upon-movementState Agencies Bulletin No. 2230
… the New York Retiree Indicator box is checked for rehired retirees. Please see Payroll Bulletin No. 1728 – New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2230-new-promotion-method-calculating-salaries-employees-upon-movement-civilUnified Court System Bulletin No. UCS-339
… CT. In addition, employees must have completed eight years or more, or 13 years or more of continuous service at a basic annual salary rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-339-april-2024-unified-court-system-ucs-judicial-longevity-paymentState Agencies Bulletin No. 2260
… Purpose: The purpose of this bulletin is to provide agencies with information and processing … of double time payments for employees mandated to work beyond 16 consecutive hours. Affected Employees: … Checks: When a valid payroll check is undeliverable due to the agency’s inability to locate the employee, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2260-double-time-payments-eligible-employees-security-services-unit-ssuState Agencies Bulletin No. 2263
… Purpose: The purpose of this bulletin is to provide agencies with information and processing … of double time payments for employees mandated to work beyond 16 consecutive hours. Affected Employees: … Checks: When a valid payroll check is undeliverable due to the agency’s inability to locate the employee, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2263-double-time-payments-eligible-employees-security-supervisors-unit-sspuUnified Court System Bulletin No. UCS-352
… is to provide agencies with instructions for manual payment of the 2025 Judicial Longevity Payment (JLP) and to provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-352-april-2025-unified-court-system-ucs-judicial-longevity-paymentTown of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… were procured in the most cost-effective manner, which may have resulted in higher operational costs that would be … for payment. When a thorough and effective claims audit is not conducted, the Board diminishes its ability to … totaling $54,359 did not have supporting documentation such as receipts or itemized invoices. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150OSC's Annual Financial Report (AFR)
The Office of the State Comptroller (OSC) has replaced the AUD with the new Annual Financial Report (AFR) application to collect annual financial reports submitted by local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/osc-annual-financial-report-120623.pdfUnderstanding the Budget Process
This session will explain the budget process, the procedures that should be used in preparing the budget and the resources and tools available to assist with budget development.
https://www.osc.ny.gov/files/local-government/academy/pdf/understanding-budget-process-040324.pdfTown of Webb Union Free School District – Financial Management (2022M-53)
Determine whether the Town of Webb Union Free School District (District) Board (Board) and District officials adopted realistic budgets and properly managed fund balance in accordance with statute.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/webb-2022-53.pdfWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
Determine whether the Western Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) in accordance with regulations and guidelines.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/western-regional-otb-2021-65.pdfOversight of Industrial Hemp (Follow-Up) (2021-F-9)
To determine whether the Department of Agriculture and Markets (Department) is adequately administering the Industrial Hemp Agricultural Research Pilot Program (Program) in accordance with federal and State requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f9.pdf