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Warren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Warren County Local Development Corporation’s … loan program. The audit included 10 recommendations to help officials monitor and improve the Corporation’s … the Warren County Economic Development Corporation (EDC) to provide the day-to-day management of the Corporation’s …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… January 1, 2011 to July 31, 2012. Background The City of Little Falls is located in Herkimer County and has … City of Little Falls Internal Controls Over Selected City Operations …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214About NYSLRS
… administering benefits for more than 1.2 million members, retirees and beneficiaries. NYSLRS administers two distinct … Comptroller acts in the best interests of NYSLRS members, retirees and beneficiaries and is responsible for ensuring … 2025. The Fund supports the benefits of current and future retirees and is consistently recognized as one of the …
https://www.osc.ny.gov/retirement/about-nyslrsCounty of Cortland – Departmental Operations (2013M-157)
… January 1, 2011, through December 12, 2012. Background Cortland County is located in central New York State and has … County of Cortland Departmental Operations 2013M157 …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Purpose of Audit The purpose of our audit was to review Board oversight of the School’s financial operations for the period July 1, … Renaissance Academy Charter School of the Arts Financial Operations 2016M198 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Rensselaer County – County Bridge Maintenance (S9-13-6)
… Key Findings The County does have a written plan for bridge maintenance; however, it has not been formally … The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. Key Recommendation Record and monitor repairs and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Town of Portland – Water Operations (2017M-45)
… use. Ensure that water rents, penalties and other revenues cover the cost of operation and maintenance for each water …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Town of Dayton – Audit Follow-Up (2019M-221-F)
… the Town of Dayton’s (Town) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Fund Balance Management (2019M-221) released in January 2020. The audit determined that the Board did not … the Town of Daytons Town progress as of November 2024 in implementing our recommendations in the audit report Town …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fSpencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… with Company bylaws. Key Recommendations Ensure that a yearly review and audit of the Treasurer’s records is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsLaGrange Fire District – Board Oversight (2014M-127)
… Key Findings The District inappropriately paid the Board Chair for service rendered. The Board needs to establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127State Agencies Bulletin No. 1374
… Purpose The purpose of this bulletin is to provide agency payroll staff with OSC’s current Deduction … Employees Employees whose gross salary is insufficient to cover all active deductions. OSC Actions The Deduction Priority Schedule is used to determine the order in which deductions are taken when an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1374-deduction-priority-schedule-updatedState Agencies Bulletin No. 1192
… is not correct, agencies must send an e-mail to the Tax and Compliance mailbox providing the correct address … return address is printed on employee Form W-2 Wage and Tax Statements for 2012. OSC Actions OSC will update PayServ … Questions regarding this bulletin may be e-mailed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1192-verification-agency-return-address-employee-form-w-2s-wage-and-taxOpinion 91-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … for refuse collection) REFUSE AND GARBAGE -- Collection of (for village by town refuse and garbage district) REFUSE … Whether pursuant to section 119o of Article 5G of the General Municipal Law a town board on …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Opinion 89-38
… Benefits (authority of a school district to purchase insurance to provide benefits to the beneficiaries of a … LAW, §§90, 113, 470: A school district may not purchase insurance to provide benefits to the beneficiaries of a … agreement, under which the school district will purchase insurance to provide for payments to the surviving spouses of …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Opinion 91-64
… Opns St Comp No. 80-415, p 120; see Walton v New York , 26 App Div 76, 49 NYS 615 [1898]). However, this does not mean …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Area #1 – IT Policy – Information Technology Governance
… IT policies define the Board’s expectations for appropriate user … current industry standards for password security, and define any requirements related to, for example, password … or accessing your information resources. It should define the devices covered (e.g., local government or school …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyUnified Court System Bulletin No. UCS-276
… payment) Retirement Information The UCS SLED payment is not part of the basic annual salary, but it is considered …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-276-new-earnings-code-unified-court-systems-ucs-security-and-lawDiNapoli Report Looks at New York's Social Insurance Programs for Unemployed and Injured Workers
… to work due to their own or a family member’s injury or illness, pregnancy or the arrival of a new child,” said … states offer TDI to employees for off-the-job short-term illness or injury, which includes pregnancy. New York’s $170 …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-report-looks-new-yorks-social-insurance-programs-unemployed-and-injured-workersDiNapoli Releases Lower Manhattan Economic Snapshot
… attacks on September 11, 2001 killed 2,753 people in Lower Manhattan, leaving the nation devastated and Lower Manhattan struggling to rebuild. Fifteen years later, Lower Manhattan continues to recover as it evolves into a … attacks on September 11 2001 killed 2753 people in Lower Manhattan leaving the nation devastated and Lower Manhattan …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotOpinion 2002-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … BONDS AND NOTES -- Permissible Uses (financing acquisition of development rights for open space preservation) -- … funded by real property tax monies for the purchase of certain farms …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5