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Opinion 90-28
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Engineering Services (planning board member performing private engineering services for subdivisions) ZONING AND PLANNING -- … Boards (propriety of board member providing private engineering services for subdivisions) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Opinion 88-10
… to the State or a political subdivision from the tax ( Manhattan & Queens Fuel v County of Nassau , 113 AD2d 595, … provides therefor ( Belcher v County of Nassau , supra ; Manhattan & Queens Fuel v Village of Rockville Centre , 126 … the ... oil company upon which it was directly imposed." ( Manhattan & Queens Fuel v Rockville Centre , 126 AD2d at 524, …
https://www.osc.ny.gov/legal-opinions/opinion-88-10Town of Willsboro – Town Clerk/Tax Collector (2025M-92)
… $60,000 from the Society and $29,000 from the Town. In May 2025, the Clerk pleaded guilty to felony grand larceny in the second degree for the funds stolen from the Society and felony grand larceny in the third degree as a crime of public …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… 2013. Background The Village of Aurora, the home of Wells College, is located in the Town of Ledyard in Cayuga County …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107DiNapoli: MTA Faces Its Greatest Challenges in Decades
… The Metropolitan Transportation Authority (MTA) has been slow to reverse the deterioration in service and its financial plan entails considerable risk, according to an … The Metropolitan Transportation Authority MTA has been slow …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-mta-faces-its-greatest-challenges-decadesDiNapoli Finds Subway Wait Times Got Worse from 2013 to 2014
… measurement obscures the reality of straphangers' wait times. New York's subway riders deserve better." Wait Times … percent of the time. Averaging lines like these together results in a rosier image of subway reliability. Also, the … " Subway Wait Assessment " or go to http://www.osc.state.ny.us/audits/allaudits/093016/14s23.pdf . See charts of …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-finds-subway-wait-times-got-worse-2013-2014DiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… to make ends meet for the long term and clearly lay out how it will affect New York drivers and taxpayers.” The …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsDivision of Housing and Community Renewal Bulletin No. DH-27
… Purpose To inform agencies of OSC’s automatic processing of the Merit Step payments and to provide instructions for … 14L, paychecks dated October 31, 2007 Background Chapter 9 of the Laws of 2005 which implemented the negotiated … To inform agencies of OSCs automatic processing of the Merit Step payments and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-27-october-2007-merit-step-payments-employees-representedHermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Purpose of Audit The purpose of our audit was to determine if controls over the District’s … Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. … HermonDeKalb Central School District Segregation of Duties 2016M35 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… - pdf ] Audit Objective Determine whether the Village of Remsen (Village) Clerk-Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances. Key … or filed with the State Comptroller’s Office (OSC) for any of the last four years (2015-16, 2016-17, 2017-18 and …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… (Village) officials properly recorded and accounted for capital assets. Key Findings Village officials did not properly record and account for all capital assets. As a result, the Village has an …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Village of Oxford – Justice Court Operations (2013M-219)
… the Justice Court’s financial operations for the period June 1, 2011 through April 30, 2013. Background The Village … these discrepancies. Although the Board engaged a CPA firm to annually review certain Court activities, these … greater oversight of the Justices and implement the CPA firm’s recommendations to prevent further errors or …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Town of Florida – Town Clerk Operations (2012M-215)
… June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population of approximately … so poorly maintained. Key Recommendations Record each tax payment received in a cash receipts journal itemizing the … including reviewing finalized tax rolls and County settlement statements. Record the payee names and amounts in …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215College of Mount Saint Vincent – Tuition Assistance Program
… Vincent), an independent postsecondary institution located in Riverdale, New York, offers a variety of degree programs … to the school for 1,532 students. We reviewed a sample of 200 randomly-selected TAP awards paid to 186 students, as … of Interest Higher Education Services Corporation:SUNY FIT (2010-T-4) Higher Education Services Corporation: The New …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programGarrison Union Free School District – Information Technology (2023M-127)
Determine whether Garrison Union Free School District (District) officials secured the District’s network user accounts, established physical controls and maintained inventory records for information technology (IT) equipment, and developed an IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/garrison-union-free-school-district-2023-127.pdfPost Retirement Reporting Page How-To Guide
This guide shows you (as an employer contact with the Employer Reporting Submitter, Employer Reporting Uploader, Payroll or Personnel Security Role) how to report retirees using the Post-Retirement Reporting page in Retirement Online.
https://www.osc.ny.gov/files/retirement/employers/pdf/post-retirement-reporting-page-how-to-guide.pdfComptroller DiNapoli Releases State Audits
… Payments to Federally Qualified Health Centers for Group Therapy Services (2013-S-51) With approval from the … 2009, the district has had a significant backlog of capital projects because of funding limitations, including … contractually required to invest a minimum of $622,000 in capital improvements and concession-related upgrades. …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-state-auditsTown of Mentz – Board Oversight (2016M-403)
… Purpose of Audit The purpose of our audit was to evaluate the Board's oversight of financial operations for the period January 1, 2013 … Town of Mentz Board Oversight 2016M403 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403City of Lockport - Budget Review (B1-16-16)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City's proposed budget for 2017. Background Chapter … City of Lockport Budget Review B11616 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16City of Oswego – Community Development (2015M-108)
… did not routinely obtain information showing the number of jobs created by its revolving loan program and does …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108