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Opinion 2005-6
… profit and serves a laudable purpose (see, e.g., 2002 Opns St Comp No. 2002-16, p 35; 1986 Opns St Comp No. 86-70, p 109; 1986 Opns St Comp No. 86-44, p 72 ). Therefore, the town may not simply …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Controls Over the Collection of the Public Safety Communications Surcharge
… controls to ensure that all wireless telecommunication service providers (Providers) and devices subject to the … The current Surcharge applies to any two-way voice or data service that is interconnected with the public switched … and remittance requirements and that their customer service policies are consistent and compliant with the Tax …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeState Agencies Bulletin No. 1380
… SFS statewide chartfield strings. March 24, 2015 – Early confirm for the Institution pay check dated April 2, 2015 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1380-new-york-state-payroll-system-payserv-conversion-statewide-financialDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… Franklin County District Attorney Elizabeth Crawford and New York State Police Superintendent Steven G. James … former treasurer of the Essex County Agricultural Society and former Willsboro town clerk/tax collector, pleaded guilty … to stealing nearly $90,000 in funds from the society and the town. “Bridget Brown exploited the trust of her …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyPreferred Source Contracting
… NYSID cannot be sure that the proposals it arranges come at a lower price than another preferred source may be able to … agency, had received 89 contracts for reproduction valued at over $1.5 million. However, it appears that most – if not …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingState Comptroller DiNapoli Releases Municipal Audits
… been lost, misused or misappropriated. Town of Lockport – Culvert Pipe Fee Collections (Niagara County) The …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-110
… standby for unclassified employees. $3.50 per hour. SOO Standby OT Override Standby that was submitted without …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-110-review-standby-pay-eligible-employees-represented-unitedState Agencies Bulletin No. 328
… rename the Private version according to the new naming convention. (Public and Private queries cannot have identical … -, . ) except for the underscore character. The new query name should not contain any dots or periods. If it does, the query name will not be saved accurately. are limited to 30 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/328-renaming-ps-queries-preparation-upgradeState Agencies Bulletin No. 1943
… hours of paid leave used by employees to obtain the COVID-19 immunization under the American Rescue Plan Act … Employees Employees utilizing paid leave to obtain COVID-19 immunization, subject to certain exceptions, between … through 09/30/2021. Agency Actions Agencies must submit vaccination leave data to OSC by 10/22/2021. This leave is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1943-covid-19-vaccination-leave-under-2021-american-rescue-plan-act-arpaTown of Virgil – Justice Court Operations (2015M-77)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2013 through January 27, 2015. Background The Town of Virgil is located in Cortland County and has a population … The purpose of our audit was to review the internal controls over the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77Greenville Fire District - Fixed Assets (2019M-223)
… policy or procedures that include threshold values for recording and tagging assets and the persons responsible for …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Schuyler County – Treasurer’s Office (2014M-186)
… 1, 2011 through September 11, 2013. Background Schuyler County has a population of 18,340 and is governed by eight part-time Legislators. The County’s budgeted appropriations for 2013 were $45.2 million. The elected County Treasurer is the County’s chief fiscal officer. The …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186Capital Planning (Follow-Up)
… audit report, Niagara Frontier Transportation Authority: Capital Planning (Report 2015-S-37 ). Background The Niagara … and two international airports. NFTA records list 3,770 capital assets costing approximately $1.6 billion. The Public … Authorities Law requires NFTA to prepare a five-year capital plan, along with annual capital spending plans. …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followContract Submission System Guide for Public Authority Users
… and amendments for filing or approval in the CSS. Contract View Role Allows user to view the State authority's contract details and attached … submitted contract transactions Back to top Edit My Profile Authenticated users can update their User Profile …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-public-authority-usersTown of Kirkwood – Justice Court Operations (2016M-414)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2015 through September 30, 2016. Background The Town of Kirkwood in located in Broome County and maintains a … Town of Kirkwood Justice Court Operations 2016M414 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)
… within the County, including an apothecary and a car wash. Eleven of 13 complaints did not include documentation …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1DiNapoli Releases 2025 Fiscal Stress Scores for Villages and Some Cities
… under his office’s Fiscal Stress Monitoring System (FSMS) for their fiscal year ending in 2025. DiNapoli’s office … were: Homer (Cortland) and Huntington Bay (Suffolk). “The number of local governments with a fiscal stress designation … cities with non-calendar fiscal years, including the “Big 4” cities of Buffalo, Rochester, Syracuse and Yonkers, each …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-releases-2025-fiscal-stress-scores-villages-and-some-citiesTown of Tyre - Long-Term Planning (2019M-61)
… appropriately address the Town’s operational and capital needs and funding sources. Key Findings The Board did not … appropriately address the Towns operational and capital needs and funding sources …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61XIX.2.C Project Activities – XIX. Project Costing (PCIP)
… Project Activities provide the functional breakdown of a project for control and cost tracking purposes. … if desired. Standard activities are a predefined list of Activity IDs for a Project Type. If a project has a … for the project, rather than manually entered. For a list of statewide standard activities, including their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2c-project-activitiesLindenhurst Union Free School District – Credit Cards (2016M-179)
… purpose of our audit was to examine the District’s credit card purchases for appropriate use and compliance with the … $148.5 million. Key Findings The District’s credit card policy did not require employees to acknowledge receiving the policy. The District’s credit card policy did not address cash advances available with the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179