Search
Rockville Centre Union Free School District - School District Website (S9-19-28)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … post: The final annual budget and all external CAPs to the website. Budget-to-actual results, all original budget …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Oswego City School District - Separation Payments (2021M-194)
… separation payments to certain District employees in accordance with Board-approved employment contracts or … totaling $38,477 that were inconsistent with language in the employees’ CBA or employment contract. For example, … separation payments and benefits. Review language in current CBAs and employment contracts, and consult with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194Boquet Valley Central School District – Procurement (2021M-132)
… officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable … did not always procure goods and services in accordance with Board policies and applicable statutory requirements. … exceeded the competitive bidding threshold in accordance with statutory requirements. Seven contracts (47 percent) …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Panama Central School District – Procurement (2024M-73)
… officials purchased goods and services in compliance with the District’s procurement policies. Key Findings The Board and District officials did not always comply with the District’s procurement policies or New York State … and did not ensure District officials complied with the procurement policies and GML Section 103. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Oakfield-Alabama Central School District – Procurement (2024M-103)
… action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103SUNY Bulletin No. SU-174
… up employees in PayServ who are hired under the HIRE Act, and to explain how the Office of the State Comptroller … an exemption from the employer's share of social security tax on wages paid after March 18, 2010 to certain employees … of social security taxes and will update the employee Tax Balance Page as displayed below. Records for employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-174-hiring-incentives-restore-employment-act-hire-actUnified Court System Bulletin No. UCS-364
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-364-april-2026-unified-court-system-ucs-security-and-lawUnified Court System Bulletin No. UCS-353
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-353-april-2025-unified-court-system-ucs-security-and-lawState Agencies Bulletin No. 130
… of transactions to OSC for the deduction code 317, CSEA Universal Life Program. Agency Processing Agency may need to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-programDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… Thomas P. DiNapoli’s report on the State Fiscal Year (SFY) 2026 Enacted Budget and First Quarterly Financial Plans. The … billion since the January release of the Fiscal Year (FY) 2026 Executive Budget Financial Plan, and is attributable to … Gaps and Structural Imbalance According to DOB’s FY 2026 Financial Plan, All Funds disbursements are projected to …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029DiNapoli Finds Slow Property Tax Growth for Local Governments
… State Comptroller Thomas P. DiNapoli’s 2014 Annual Report on Local Governments . The report found that property tax … property tax growth is slow and the pressure remains on local governments to do more with less.” Local government … For a copy of the annual report visit: 2014 Annual Report on Local Governments . …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsOpinion 88-23
… corporation and the village unless (a) his or her stock ownership amounts to less than 5% of the outstanding stock … would still have a prohibited interest by virtue of his ownership of stock in the corporation unless the exception in … Under section 802(2)(a), an interest resulting from stock ownership is not prohibited if the trustee owns or controls …
https://www.osc.ny.gov/legal-opinions/opinion-88-23Opinion 92-19
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING … -- Subdivisions (authority of town to regulate traffic on private roads in residential subdivision) PARKING AND … to Vehicle and Traffic Law, §1660, regulate traffic on private roads within residential subdivisions consisting …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 95-18
… fee to be paid at the time of purchase of each burial lot in a village-owned cemetery in lieu of the yearly … fee to be paid at the time of purchase of each burial lot. Article 15 of the Village Law (§§15-1500 through … there is express authority for a village to impose upon lot owners a yearly assessment of up to twelve dollars …
https://www.osc.ny.gov/legal-opinions/opinion-95-18XIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… misreported for prior tax years, the Business Unit should email the Office of the State Comptroller’s (OSC) Tax and … . The subject should indicate that the email is regarding an adjustment to a prior tax year. Additionally, the body of the email should include at a minimum: The tax year for which the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsXIII.10.B Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… receivable entry associated with the expense report for the amount due. The SFS prevents an employee from submitting an expense report for reimbursement unless the Due to State is refunded to the … will remain in the wallet until it is fully reconciled. For more information on how to apply a Due to State Offset to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-checkTransforming the Procurement Function
… Objective To determine whether the Metropolitan Transportation Authority (MTA) took action to comply with the MTA Board-approved Transformation Plan, resulting in improved service levels for the customer, process … To determine whether the MTA took action to comply with the Boardapproved …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-functionEnforcement of Local Law 144 – Automated Employment Decision Tools
… scanning a candidate’s online presence, and analyzing video interviews to evaluate a candidate’s behaviors and …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsSecurity Over Critical Systems
… access controls and vulnerability management over critical systems are sufficient to minimize the various risks associated with unauthorized access to systems and data. About the Program The Natural Heritage … access controls and vulnerability management over critical systems are sufficient to minimize the various risks …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systemsExamination of Sunset LG Realty, LLC
… more than $5,000 in select bonuses that Sunset LG Realty, LLC (Sunset) paid, and requested reimbursement for, in 2016 … more than $5000 in select bonuses that Sunset LG Realty LLC Sunset paid and requested reimbursement for in 2016 under …
https://www.osc.ny.gov/state-agencies/audits/2018/10/30/examination-sunset-lg-realty-llc