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Operational Advisory No. 7
… each Business Unit review the address and telephone number in SFS. SFS has address and phone numbers associated with each Business Unit (BU) and …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateTown of Johnstown - Fuel Inventory (2019M-178)
… and access to pumps is monitored. Maintain fuel inventory records that include all fuel use and perform periodic …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Village of West Haverstraw - Summer Program (2019M-146)
… Objective Determine whether the Board ensured that summer program (Program) collections were properly accounted for, receipts … were properly supported and audited. Key Findings The Program Coordinator (Coordinator), who deposited receipts for … Determine whether the Board ensured that summer program collections were properly accounted for …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… did not maintain adequate supporting documentation for 25 deposits totaling $37,256. The central treasurer did not prepare timely reports for the Board or the auditor. IT assets valued at $11,397 … central treasurer reports to the Board and the auditor in a timely manner. Develop written policy and procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andCommunity Fire and Rescue, Inc. - Financial Activities (2019M-93)
… recording and reporting and cash was not safeguarded. The Board-required audit of the Treasurer’s books was deficient. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Town of Salem – Financial Management (2015M-295)
… the Town’s financial management and budgeting practices for the period January 1, 2013 through June 30, 2015. … by a five-member Town Board. Budgeted appropriations for 2015 totaled approximately $1.12 million. Key Findings … the Towns financial management and budgeting practices for the period January 1 2013 through June 30 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295Division of Housing and Community Renewal Bulletin No. DH-87
… employees who are in a composite position (identified by Increment Code 2222) even though the agency must submit a … and were eligible based on the prior grade (identified by Increment Code 0069) even though the agency must submit a … for those employees who meet the eligibility criteria by inserting a row on the employee’s Additional Pay page as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-87-october-2017-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-82
… Purpose To inform the Division of Housing and Community Renewal of OSC’s automatic processing of the … 2016 Rent Regulation Services Unit (RRSU) LLS payment and provide instructions for payments not processed … Regulation Services Unit – BU67 in the Division of Housing and Community Renewal with an increment code of 0510, 0610, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-82-october-2016-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 1505
… (11)* or more years of continuous service** at a base annual salary equal to or greater than the Job Rate of the … for the LLS payment, is paid service (including part-time annual salaried service, Paid Military Leave and Sick Leave … Code: LLS Effective Date 10/01/16 OT Eff Date: 10/01/16 Annual Addl Earnings: $1250 or prorated amount (Increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1505-october-2016-civil-service-employees-association-csea-longevity-lumpState Agencies Bulletin No. 330
… have any questions regarding payroll submission, contact your payroll auditor. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/330-additional-eligibility-criteria-and-information-regarding-2002Opinion 96-19
… 5-G, to perform the function ( id .). In the instant case, both towns and fire districts are authorized to acquire …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 95-26
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … Firemen's Benevolent Association (use of tax moneys to rent room); (use of tax moneys to pay accountant or … indigent or disabled firefighters and their families, we do not believe that the Association may expend foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Opinion 99-10
… Performance Contracts (maximum term) -- Term (maximum term for energy performance contracts) WORDS AND PHRASES -- "Expected Useful Life" (for purpose of the maximum term of energy performance … or equipment subject to an energy performance contract, for purposes of Energy Law, §9-103, is the estimated period …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 2001-13
… Imposition of (authority of a town to install a tollbooth and charge a fee to certain users of town highways) LOCAL … for use of town highways) MUNICIPAL CORPORATIONS -- Powers and Duties (authority to install a tollbooth and charge a fee to certain users of public highways) STREETS …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13XIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… Chapter XIV, Section 9 - Statewide Financial System Imaging and Attachment Guidance . If the agency does not … Chapter XIV, Section 9 - Statewide Financial System Imaging and Attachment Guidance Information on attaching …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expenseBrownfield Cleanup Program
… that hazardous waste sites that pose a significant threat to public health or the environment are properly … the presence of hazardous waste and determine the level of threat posed to public health or the environment. Once the … officials indicated that four (16%) posed a significant threat to the public health or environment and had …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programDiNapoli: Extreme Weather and Disaster Response Costs Rise in NY
… Thomas P. DiNapoli found the frequency of severe weather in the state is growing, taking a toll on New York’s … disasters and emergencies has averaged $958.6 million in aid annually. While actual annual amounts are variable … itself. The federal government cannot abandon the states in preparing for and responding to disasters.” DiNapoli’s …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-nyState Comptroller DiNapoli Releases Audits
… Health and Mental Hygiene – Oversight of the Practice of Funeral Directing (2022-S-47) The Department of Health … for governing and regulating the business and practice of funeral directing, undertaking, and embalming in New York … notes identified a lack of face-to-face meetings or in-home visits, delays in developing support plans, and annual …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2324
… taxable gross, and will be reported on the employee’s Form W-2. Undeliverable Checks: When a valid payroll check … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2324-april-2025-increases-location-pay-supplemental-location-payDiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps
… budget (February Plan) provides more transparency for spending, addressing years of chronic underbudgeting and … would signal fiscal stress and leave it less prepared for when a rainy day arrives.” The February Plan addressed large, … to overcome, as the City Council has suggested it does not support raising the property tax rate. The …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gaps