Search
Wyandanch Union Free School District - Budget Review (B22-7-1)
The objective of the review was to provide an independent evaluation of the proposed budget for 202223
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Opinion 90-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SEWERS AND SEWERS … Whether the village board of trustees may determine on its own motion to construct the …
https://www.osc.ny.gov/legal-opinions/opinion-90-41XII.8.D Contract Assignments and Sureties – XII. Expenditures
… Services contracts exceeding eighty-five thousand dollars in value, and (ii) any other Business Unit contracts exceeding fifty thousand dollars in value, before such contracts shall be executed or become … employment under the contract while the contract is in progress, and thereupon, proceed with the work, in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8d-contract-assignments-and-suretiesAre You Vested? And What It Means
… have earned enough service credit to qualify for a pension benefit once you meet the minimum age requirements … credited service are vested. As of April 9, 2022, Tier 5 and 6 members also only need five years of service credit to … members of both the Employees’ Retirement System (ERS) and the Police and Fire Retirement System (PFRS). Previously, …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansCity of Troy – Budget Review (B5-15-22)
… to the sale of real property, franchise fees, sales tax and advanced life support charges which may not be … The City’s proposed budget is not in compliance with the tax levy limit and City officials have not adopted a local … by law, unless adopting a local law to override the cap. …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Opinion 90-49
… trivial or inappreciable as to fall within the doctrine of de minimis . [Emphasis added] The Court went on to state that …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Ballston … Public Library and the Upper Mohawk Valley Regional Water Board . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Ballston …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0Travel Advisory No. 17
… Subject : Agency Provided Meals to State Employees As a reminder, the Office of the … states if the employee’s agency or another agency provides meals without charge to the employee, that fact including the … must be indicated on the employee’s expense report. Also, meals an agency or third party provides as part of an …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesVillage of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… approved, monitored and controlled overtime costs of water treatment plant (WTP) employees. Key Findings Village … approved monitored and controlled overtime costs of water treatment plant WTP employees …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Merrick Union Free School District – Financial Management (2024M-64)
… the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. Specifically, … Maintain reserves at reasonable levels. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Machias Fire District – Financial Operations (2026M-14)
… Did the Machias Fire District District Board of Fire Commissioners Board and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14Opinion 2001-10
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (necessity of vendor … that claims must be "certified to be true and correct in a statement signed by or on behalf of the claimant" and that in lieu of certification, the town board could provide that …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Wyoming County Court and Trust Funds (2020-C&T-2)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through March 11, 2020. Background The County Treasurer (Treasurer), County Clerk (Clerk) and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… revenues and expenditures were recorded accurately and in a timely manner, balance sheet accounts were not properly … records. Key Recommendations Correct inaccuracies in the accounting records and develop plans to address … File delinquent AFRs and ensure subsequent AFRs are filed in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Annual Invoice
… you can amortize. If your Reserve Fund contained more funds than could be applied to your invoice, there will be a … ACH is the Best Way to Pay Paying by ACH is: Fast. Your funds are transferred electronically. Easy. Your payment … transfers are both secure, electronic ways to transfer funds and more reliable than mailing a check. However, …
https://www.osc.ny.gov/retirement/employers/annual-invoicePrompt Payment
… meet the intent of the prompt contracting law, allows the accrual of interest for a period of time a payment is delayed … To meet the intent of the prompt contracting law allows the accrual of interest for a period of time a payment is delayed …
https://www.osc.ny.gov/legislation/prompt-paymentState Agencies Bulletin No. 1189
… Emplid will replace the SSN currently found in the Emplid field [Employee Id] in all PayServ tables. The Social … purposes. Please note: There will be no table structure or field changes occurring in PayServ as a result of this conversion. The NYS Emplid field will eventually be removed from PayServ as the data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1189-osc-changing-emplid-payserv-primary-employee-identifier-ssn-basedAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… to its practice of not adjusting its billing to account for amended premiums reported by insurance carriers. The Department also lacked a method for carrying prior period balances forward to subsequent …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityDiNapoli: DOCCS Transitional Services Programs Need Improvement
… DOCCS had contracts with eight providers operating 12 locations with a total of 149 beds in just nine counties … (238), Onondaga (171), and Westchester (120), but no CBRP locations, leaving parolees with limited options. In New York …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-doccs-transitional-services-programs-need-improvementRequest for Withdrawal from Sections 384-d and 384-e (PF5466)
For NYSLRS PFRS members to withdraw election to contribute under the provisions of Section 384-d and 384-e of the Retirement and Social Security Law.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5466.pdf