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Centereach Fire District – Procurement (2016M-342)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … The Centereach Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven in Suffolk County. The District provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Jamesport Fire District - Gasoline Inventory (2019M-04)
… the gasoline inventory. Key Findings The delivery and use of gasoline has not been monitored or reconciled leading to unaccounted for gasoline with a value of about $930. Because officials did not follow the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04Join Our Team as a Local Government Auditor
… State. Among other duties, LGSA auditors: Perform on-site audits of local governments, schools and fire districts to …
https://www.osc.ny.gov/jobs/lgsaNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… Ten of the 11 SBHCs sampled had shortages in various medication categories (907 out of 2,298.25 units expected). … student-supplied medications. They do not record student medication transactions (e.g., medications received from or … as appropriate; Document all student-supplied medication transactions, including the type and quantity of …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andTuition Assistance Program – Wagner College
… with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State … is designed to help eligible students pay postsecondary tuition charges in New York schools. HESC also administers a variety of State scholarship programs. Schools receiving State financial aid …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-wagner-collegeCUNY Bulletin No. CU-625
… has been superseded by Payroll Bulletin CU-625.1 Purpose To inform agencies of updated procedures for processing union … PayServ Affected Employees CUNY employees who are seeking to initiate or terminate deductions for union dues Background … payroll deductions for union dues has highlighted the need to ensure that all actions taken with respect to union dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-625-updated-procedures-initiating-or-terminating-payrollOpinion 98-24
… (for Volunteer Firefighters' Benefit Law coverage for a firefighter of a bordering fire company providing on-going services) … it applies "[e]xcept as otherwise provided ... in section two hundred nine-i of the general municipal law ...". Section …
https://www.osc.ny.gov/legal-opinions/opinion-98-24Mattituck Fire District – Claims Audit (2025M-48)
… action. Appendix C includes our comments on issues raised in the District’s response letter. We conducted this audit … New York State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix D. The Board has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District To Support Community Banking in South Bronx
… to Ponce Bank’s Westchester Avenue Branch. The BDD program, administered by the Department of Financial … operations and provide affordable and accessible banking products and services in the community. “We are proud to … Bronx deserve expanded access to financial services to pay their bills, purchase homes, build their credit and …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newOpinion 2001-11
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Powers and Duties (of … of a corporation would not have a prohibited interest in contracts between the fire district and corporation for … or she does not have any of the powers and duties listed in General Municipal Law §801 in connection with the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Opinion 92-33
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Publicity Fund (maximum amount appropriated to in town); (expenditures to fund contract with chamber of …
https://www.osc.ny.gov/legal-opinions/opinion-92-33State Agencies Bulletin No. 1695
… This bulletin has been superseded by Payroll Bulletin 1695.1 Purpose To inform agencies of OSC’s … row that is based on the first day of the pay period for payroll checks issued on 1/3/2019 and 1/9/2019. These … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1695-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1369
… Purpose To inform agencies of OSC ‘s annual record update process and … entry instructions for entering SRA and TDA deductions to ensure compliance with contribution limits. Background … To inform agencies of OSC s annual record update process and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1369-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1114
… Background Pursuant to IRS Regulations, Section 403(b): The regular annual contribution amount will increase to … deferment is also available to employees who qualify for the 15-Year Rule. These employees can defer up to $3,000 in … CUNY Employees Employees who currently have any of the following SRA or TDA deductions: Deduction Code Narrative …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1114-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1215
… process and provide data entry instructions for entering SRA and TDA deductions to ensure compliance with contribution … Employees who currently have any of the following SRA or TDA deductions: Deduction Code Narrative … Employees who currently have any of the following SRA or TDA deductions: Deduction Code Narrative …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1215-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Comptroller DiNapoli Releases State Audits and Examinations
… needed. State Education Department (SED): Spotted Zebra Learning Center, Inc., Compliance with the Reimbursable Cost … for reimbursement. State Education Department: North Country Kids Inc., Compliance with the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsState Comptroller DiNapoli Releases Audits
… of Taxation and Finance — Collection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up) (2021-F-30) An audit issued in 2020 looked at … to allow it to appropriately collect Petroleum Business Tax and Motor Fuel Excise Tax, as they are required to do by …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsOpinion 97-10
… Based on the facts presented, it is evident in the instant case that the fire district would not be acquiring equipment, …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Opinion 98-2
… equipment at fire) FIRE COMMISSIONERS -- Reimbursement for Expenses (dinners after board meeting) FIRE DISTRICTS -- … at fire) -- Appropriations and Expenditures (dinners for fire commissioners) TOWN LAW, §178-c: A fire district may not pay for post-meeting dinners of members of a fire district board …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Opinion 2000-15
… as if he or she were a member of the fire department. For purposes of section 209-i, a volunteer firefighter means … under or subject to the provisions of the "Not-For-Profit Corporation Law"; and certain fire corporations … Firefighters' Benefit Law §21[2], relative to calls for assistance by volunteer firefighters of fire departments …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15