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Opinion 2006-8
… value of any accumulated leave credit. As such, it does not fall within the definition of “employee benefits” …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 88-62
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … to establish one or more public dumps or dumping grounds. In addition, Town Law, §221(1) authorizes town boards to … These rules and regulations also provide that in the case of landfills, minimum closure measures must …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 88-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … of any contract with the district. However, you do not state whether the duties of the commissioner's employment …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 91-37
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … in 1972 by adding the following sentence to each: Any violation of this section that occurs while a motor vehicle … and forfeitures collected by a town or village justice court for violations of sections 306, 401 and 402 should be …
https://www.osc.ny.gov/legal-opinions/opinion-91-37State Agencies Bulletin No. 618
… accommodate accurate reporting for ANN pay basis employees on a compressed work schedule who, for instance, report to … and Update Incumbent Process. For actions entered directly on the Job Data page such as Reinstatement from a Leave, Paid … to Attachment A, unless the work schedule in effect on that date is invalid. If the work schedule does not match …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/618-automatic-entry-default-work-schedules-pay-basis-codeOversight of the Practice of Funeral Directing
… if the Department of Health is effectively overseeing the practice of funeral directing in accordance with relevant law … Hygiene is effectively overseeing selected aspects of the practice of funeral directing. The audit covered the period … responsible for governing and regulating the business and practice of funeral directing, undertaking, and embalming in …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingXI.12.B Contract Assignments – XI. Procurement and Contract Management
… merger or consolidation of the contractor’s business. In these situations, where the original contract was subject … (OSC) approval, OSC must concur with the waiver. This in no way limits the State agency’s right to reject a … address changes or name changes, which are addressed in X.1 Guide to Vendor/Customer Management Overview , or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsState Comptroller DiNapoli Releases Audits
… the second largest tax amount collected annually. Taxable online sales have been rising with an acceleration of such … sales during the pandemic, with large retailers as well as online marketplaces reporting growth. Auditors examined …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… are using the funds. The New York City Department of Education plans to use a smaller share of the billions of dollars of its federal aid to help close pandemic learning …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsNYS Common Retirement Fund Reports First Quarter Results
… was 10.35 percent for the three-month period ending June 30, 2020, with an estimated value of $216.3 billion, … fiscal year end March 31, 2020 was $194.3 billion. As of June 30, 2020, the Fund had 53.0 percent of its assets … 202021 was 1035 percent for the threemonth period ending June 30 2020 with an estimated value of $2163 billion …
https://www.osc.ny.gov/press/releases/2020/08/nys-common-retirement-fund-reports-first-quarter-resultsHalfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
The purpose of our audit was to determine whether the Board provided adequate oversight of the Treasurers financial activities for the period January 1 2011
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialWellsville Central School District – Financial Management (2017M-159)
… to review the District’s financial management practices for the period July 1, 2013 through April 19, 2017. … 1,300 students. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $29 … unrestricted fund balance has exceeded the statutory limit for the past three fiscal years by amounts ranging from $1.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Contract Advisory No. 26
… on behalf of any bidder certifies, and in the case of a joint bid each party thereto certifies as to its own … of perjury, that the bidder has and has implemented a written policy addressing sexual harassment prevention in … training to all of its employees. Such policy shall, at a minimum, meet the requirements of section two hundred one-g …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsTri-Valley Central School District – Budgeting (2014M-094)
… The purpose of our audit was to examine the District’s budgeting practices for the period July 1, 2012 through … January 15, 2014. Background The Tri-Valley Central School District (District) is located in Sullivan and Ulster … TriValley Central School District Budgeting 2014M094 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Selected Aspects of Railcar Fleet Maintenance (Follow-Up)
… Background Our initial audit report, which was issued on September 15, 2011 determined that Metropolitan … (MTA)-New York City Transit (Transit) and the MTA-Staten Island Railway (Railway) have established systems of … and maintenance. While inspections were usually performed on time, there was still an opportunity for improvement …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followReal Estate Portfolio
… Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, … of Interest Metropolitan Transportation Authority: Real Estate Portfolio (2009-S-10) Metropolitan Transportation Authority: Real Estate Portfolio (Follow-Up) (2011-F-30) Department of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioTown of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… April 30, 2016. Background The Town of Moira is located in Franklin County, contains the Village of Brushton within … accounting records are complete, accurate and maintained in a timely manner. Prepare and provide the Board with … for each fund, and file annual financial reports with OSC in a timely manner. Perform a thorough and deliberate audit …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Main-Transit Fire Department – Credit Cards (2024M-77)
… $70,042 were not adequately supported, and $62,903 in discretionary purchases did not follow any specific … action. Appendix B includes our comments on issues raised in the Department’s response. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… report Security and Effectiveness of Department of Motor Ve …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systems