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Opinion 94-12
… terms. No referendum is required or authorized with respect to the lease of unneeded fire district real property …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Oversight of Nurse Licensing
… independently verifies information submitted by nursing license applicants; monitors nurses once they are licensed … practitioner – in New York State. To qualify for a nursing license, applicants must meet certain standards, including … is responsible for ensuring that applicants seeking a license meet these State standards. The Department also is …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingTown of Brownville Joint Fire District - Board Oversight (2018M-207)
… duties were improperly assigned to a professional service provider and third-party vendors (vendors) had access to …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Compensation Program Statement of Assessable Expenses for the three fiscal years ended March 31, 2011. Background … and non-occupational disability and sickness. Coverage for these benefits, with limited exception, is to be provided … the costs to administer the Workers' Compensation Program for the three fiscal years ended March 31, 2011, in …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchTown of Sanford – Claims Audit Process (2021M-189)
… Law Section 118. Town officials may have saved $5,010 in fuel costs if they had used the State contract pricing … on abstracts of audited claims. Periodically compare prices to State contracts and contracts bid by other …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Opinion 88-37
… notes issued to finance the purchase of police cars, must mature "not later than the last day of the second fiscal year …
https://www.osc.ny.gov/legal-opinions/opinion-88-37How the Program Works – Contribution Stabilization Program
… what an employer’s contribution would be using the graded rate. NYSLRS compares the employer’s normal annual … income investments of a similar duration. The interest rate is set annually by the Comptroller. For the invoice … 2023 (for payment due by February 1, 2024), the interest rate for amounts you amortize will be 4.85 percent. The …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksNorth Creek Fire District – Board Oversight (2025M-86)
… for safeguarding the District’s money and ensuring it is spent prudently to provide necessary fire and emergency … reconciliations) and reports prepared by the Treasurer, it could have identified the variances in the accounting …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86DiNapoli: Audit Finds Counties Are Not Checking Prices and Scales at Retailers
… that some did not adequately test the accuracy of retail prices or test scanners, scales and devices used to price, weigh or measure goods at grocery stores, gas stations and other retail locations to make sure that … be accurate. If price scanners or scales are incorrect, or prices don’t match those displayed, it can add up and …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-audit-finds-counties-are-not-checking-prices-and-scales-retailersCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… [read complete report – pdf] Audit Objective Did the Center Moriches Fire … (District) Board of Commissioners (Board) obtain an annual audit of the District’s records and ensure that the … District District Board of Commissioners Board obtain an annual audit of the Districts records and ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Opinion 90-25
… to compensate a private water-works corporation for the rental of fire hydrants unless a properly authorized contract for such rental exists. Property owners within a zone of assessment in … concerning payments to a water-works corporation for the rental of fire hydrants within a fire district. You indicate …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Monitoring of Prevailing Wage Compliance on Construction Contracts
… of the State of New York (Authority) monitors the contractors and sub-contractors on its projects to ensure they pay employees at … Most Authority construction contracts require the contractors to pay prevailing wages. The Department of Labor … Authority of the State of New York Authority monitors the contractors and subcontractors on its projects to ensure they …
https://www.osc.ny.gov/state-agencies/audits/2017/04/04/monitoring-prevailing-wage-compliance-construction-contractsWyandanch Union Free School District – Budget Review (B25-7-3)
… proposed 2025-26 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Seized Assets Program
… Purpose To determine whether the New York Division of State Police properly accounts for seized assets … 19, 2013. Background The mission of the New York State Division of State Police (Division) is to serve, protect, and defend the people of New … To determine whether the New York Division of State Police properly accounts for seized assets …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programUnified Court System Bulletin No. UCS-319.1
… This Bulletin Supersedes Payroll Bulletin UCS-319 . Purpose: The purpose of this … for the April 2022 Retroactive SLED payment Increase. See Payroll Bulletin UCS-307 for the April 2022 SLED Payment … dates on or after the effective date of the payment, the payroll system does not consider the AC-230 when calculating …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3191-retroactive-april-2022-ucs-sled-payment-increasePrivacy and Links Policy
… The Office of the State Comptroller is committed to protecting your privacy when you access our website and … policy explains the use of information which you provide to us and information which may be available to us when you access this website. For purposes of this …
https://www.osc.ny.gov/online-services/privacy-and-links-policyHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… purpose of our audit was to assess Board compliance with training requirements and to review internal controls over … 1, 2013 through April 30, 2014. Background The Hauppauge Fire District is a district corporation of the State, … which is governed by an elected five-member Board of Fire Commissioners, serves approximately 15,000 residents. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Opinion 2007-3
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to “other compensation” when no … Whether the police chief is also entitled to reimbursement for criminal …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3Audit Committee Charter Guidance and Template
… (board) of most school districts to establish an audit committee to oversee and report to the board on the annual … to establish an internal audit function and for the audit committee to assist the board in the oversight of that … an emergency action and are subject to revision, the audit committee must develop and submit to the board for approval, …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateDiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… accounting records, according to an audit released today by State Comptroller Thomas P. DiNapoli. Auditors found … accounting records according to an audit released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keeping