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Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)

Determine whether Oswego County Board of Cooperative Educational Services’ (BOCES) claims were audited and approved prior to payment and were for appropriate BOCES purposes.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-2022-29.pdf

Opinion 88-61

… 23, §931.1). The U.S. Tax Court in David A. Haaland and Joanne Haaland v Commissioner of Internal Revenue (T.C. Memo …

https://www.osc.ny.gov/legal-opinions/opinion-88-61

Technology Transfer Program and Royalty Payments (Follow-Up)

… included in our initial audit report, Technology Transfer Program and Royalty Payments (Report 2019-S-10 ). About the Program As part of its duties, the Research Foundation for the State University of New York … campuses. The initial audit covered the period January 1, 2015 through August 14, 2019. During the initial audit, we …

https://www.osc.ny.gov/state-agencies/audits/2021/02/08/technology-transfer-program-and-royalty-payments-follow

Ontario County - Sheriff's Department Civil Division Operations (2019M-47)

Determine whether the Sheriff’s Department (Department) properly accounted for the financial operations of the civil division (Division).

https://www.osc.ny.gov/files/local-government/audits/pdf/ontario-sheriff-47.pdf

Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)

… Chair. The Chair is the County's chief executive officer. In 2012, the County's total expenditures were $145,141,973. …

https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenue

State Police Bulletin No. SP-127

… for employees whose status is Active or on Paid Leave of Absence. For employees who were Inactive or on a Leave of Absence without Pay on the effective date of the … should be returned with a completed Next of Kin Affidavit Form AC 934-P and a Report of Check Exchange Form AC 1476-P …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-127-retroactive-april-1-2010-salary-increase-state-police-employees

Opinion 90-32

… This opinion represents the views of the Office of the State Comptroller at the time it was … of bonds for the construction of improvements required to comply with an enforceable determination of the Department … apply where the expenditures are to be made from surplus funds or are financed pursuant to the Local Finance Law (see …

https://www.osc.ny.gov/legal-opinions/opinion-90-32

Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)

… Determine whether Brookhaven-Comsewogue Union Free School District (District) officials established an adequate accounting system for extra-classroom activity (ECA) funds. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activity

XIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement

… employee’s payroll information in the SFS. OSC’s Bureau of Payroll Services issues periodic guidance to payroll officers on the establishment and maintenance of payment information. When employees are employed by … agencies or when an agency is reimbursing the expenses of an employee from a different agency, the submitting agency …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-payment

Payroll Improvement Project Bulletin No. PIP-005

… Navigation Crosswalk provides a side by side list of 9.1 vs. 9.2 navigations. Pay Serv 9.2 navigation for common pages …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92

Opinion 96-4

… RULE LAW, §10; VILLAGE LAW, §§1-102, 5-508, 5-520, 5-532: A contract for the sale of village real property may not … of the sale of certain village owned real property. You state that the village acquired the property in question … is well established, however, that a municipality may not do indirectly what it cannot do directly (see, e.g., Commco v …

https://www.osc.ny.gov/legal-opinions/opinion-96-4

State Comptroller DiNapoli Releases Municipal & School Audits

… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Village of Schaghticoke – Board Oversight (Rensselaer County) The … did not prepare monthly cash flow forecasts to estimate funds available for investment or monitor investments and did …

https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits

State Agencies Bulletin No. 306

… Employees Agency PaySR users with access to create and/or run PS Queries. Effective Date Immediately Background Information New York State Payroll Users Group, has designed new generic queries and … this bulletin to users with PS Query access. Users can run these queries to obtain the results described in the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-database

Audit of the Tuition Assistance Program at New York Career Institute

… complied with the Education Law and the Commissioner of Education's Rules and Regulations when certifying students … offer nine certificate and degree programs in the fields of Court Reporting, Paralegal Studies, Office Science, and …

https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-institute

County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)

https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-public-auth-2017-franklin-county-waste.pdf

Madison County – Temporary Courthouse Lease and Renovations (2019M-41)

… documentation and goods and services are received before payment is made. County officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41

Opinion 91-5

… (see People ex rel. Haight v Brown , 169 AD 695, 155 NYS 564, affd 216 NY 674, mot for rearg den 216 NY 743; cf . …

https://www.osc.ny.gov/legal-opinions/opinion-91-5

Opinion 88-35

… services exception. (2) The services of a programmer to develop computer software which is customized to meet the particular needs of a municipality may be … outlined in your letter ( cf . General Municipal Law, §120-w[4][e] authorizing an RFP procedure as an alternative to …

https://www.osc.ny.gov/legal-opinions/opinion-88-35