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Town of West Seneca – Audit Follow-Up (2019M-195-F)
The purpose of our review was to assess the Town of West Senecas Towns progress as of December 2024 in implementing our recommendations in the audit report Town of West Seneca Capital Project Management 2019M195 released in March 2020
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fState Comptroller DiNapoli Releases State Audits
… of AIDS Institute Service Provider Contracts (2016-S-30) The AIDS Institute has taken several steps to update its … with contractor cost claims that were identified prior to this audit. However, the institute needs to further improve … financial data and information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-auditsOversight of Water Supply Emergency Plans
… water resources are protected from threats – and that not all threats can be mitigated – they work with water systems, … potential threats to their water resources. Nearly 95% of all New Yorkers receive water from public water supply …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansState Agencies Bulletin No. 2080
… The purpose of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign for the 2023 calendar year and explain SEFA Continuous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2080-2023-state-employees-federated-appeal-sefa-campaignSelected State Agencies’ Roles in Financial Literacy
… to real-life situations. For example, based on 2018 survey data, the Financial Industry Regulatory Authority … which is responsible for posting the information on its website. The law required all agencies and authorities to … a link to NYSOFA’s website. DOS, OTDA, and SUNY have access to information and data that may help them evaluate …
https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacyOpinion 97-6
… article 6 (§§300-309). You ask whether costs associated with the construction of an addition to an existing building … the stated purposes of article 6 is to "provide counties with a funding mechanism to assist in the payment of the costs associated with establishing and maintaining an E911 system ..." (County …
https://www.osc.ny.gov/legal-opinions/opinion-97-6State Agencies Bulletin No. 1018
… requires taxable noncash fringe benefits be included in the employee’s gross wages. IRS Publication 15-B … period November 1, 2009 through October 31, 2010 as income on the employee’s 2010 Form W-2 Statement. Agency Actions … deemed to be for personal use, and the value is included in the employee’s income. Personal use of a State vehicle …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1018-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Comptroller DiNapoli Releases State Audits
… of AIDS Institute Service Provider Contracts (2016-S-30) The AIDS Institute has taken several steps to update its … with contractor cost claims that were identified prior to this audit. However, the institute needs to further improve … financial data and information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Law. City of Cortland – Non-Contractual (NC) Employees’ Payroll Benefits (Cortland County) Two OSC audits issued in …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… high-growth industry programs reviewed, auditors found school requirements and program admission priorities (based …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsPayroll Improvement Project Bulletin No. PIP-012
… bargaining units. Note: Overpayment codes and one-time payment codes will not be affected. Adjustments In v 9.2, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-payOpinion 91-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … collected as user fees and benefit assessments on behalf of a county sewer district. County sewer districts are …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 96-22
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … and tax stabilization reserve fund); (use of moneys in fund following abandonment of purpose for which fund … established) GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 94-7
Whether a village board may impose fees upon users of ambulance services provided by the emergency first aid and rescue squad of the village fire department
https://www.osc.ny.gov/legal-opinions/opinion-94-7Opinion 94-25
… (service credit for attending meetings of groups within a fire department or fire company) GENERAL MUNICIPAL LAW, §217(c)(v): Section … "meetings" of an emergency rescue and first aid squad, a fire police squad or the "executive board" of a fire company. …
https://www.osc.ny.gov/legal-opinions/opinion-94-25State Agencies Bulletin No. 932
… October 31, 2009 as income on the employee’s 2009 Form W-2 Statement. Agency Actions Reporting Taxable Fringe Benefits … taxes and must be reported as income on the Form W-2 Statement. New York State will not withhold Federal income … will include the taxable value on the employee’s Form W-2 Statement and assess a tax deficiency for the Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/932-reporting-taxable-value-personal-use-employer-provided-vehicles-andOpinion 2004-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … LAW §103(8); PUBLIC HEALTH LAW §2803-a: Purchases by a county on behalf of a "municipal hospital" or for a …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 90-16
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … board of health would have a conflict of interest if he or she is retained as a consultant to the county health … department and an appointee of the board has the power or duty to negotiate the consulting contract, unless and to …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Opinion 88-8
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his municipality if he receives a direct or indirect pecuniary or material benefit as a result of that …
https://www.osc.ny.gov/legal-opinions/opinion-88-8Inventory Controls
… of resources and prevent waste of equipment and taxpayer money. Formally evaluate the current practice of destroying …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controls