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Town of North Elba – Cash Collections (2020M-49)
Determine whether Town Clerk and departmental collections were properly accounted for and deposited.
https://www.osc.ny.gov/files/local-government/audits/pdf/north-elba-2020-49.pdfVillage of West Haverstraw - Summer Program (2019M-146)
Determine whether the Board ensured that summer program collections were properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/west-haverstraw-2019-146.pdfAppropriation Movement Quick Guide
Guidance on determining the proper budget entry type to use for budget transfers.
https://www.osc.ny.gov/files/state-agencies/guidance/pdf/vi5-appropmvmntquickguide.pdfAppropriation Movement Flowchart
Guidance on determining the proper budget entry type to use for budget transfers.
https://www.osc.ny.gov/files/state-agencies/guidance/pdf/vi5-appropmvmntflowchart-0.pdfPolice and Fire Membership Application (PF5022)
For NYSLRS employers to enroll new Police and Fire Retirement System (PFRS) members.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5022.pdfRetiree Notes - Spring 2026
A semiannual bulletin for retirees of the New York State and Local Retirement System.
https://www.osc.ny.gov/files/retirement/publications/pdf/retiree-notes-spring-2026.pdfRetiree Notes - Winter 2024-25
A semiannual bulletin for retirees of the New York State and Local Retirement System.
https://www.osc.ny.gov/files/retirement/publications/pdf/retiree-notes-winter-2024-25.pdfRetiree Notes - Summer 2024
A semiannual bulletin for retirees of the New York State and Local Retirement System.
https://www.osc.ny.gov/files/retirement/publications/pdf/retiree-notes-summer-2024.pdfCompliance With Freedom of Information Law Requirements
… DOT’s mission is to ensure its customers – those who live, work, and travel in New York – have a safe, efficient, … that states the approximate date when such request will be granted or denied. Additionally, within 10 business days … by, among other things, requiring that all meetings be attended by legal and non-legal supervisory staff from the …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsOpinion 2001-10
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (necessity of vendor … that claims must be "certified to be true and correct in a statement signed by or on behalf of the claimant" and that in lieu of certification, the town board could provide that …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10State Agencies Bulletin No. 339
… time entry transactions for taxable Non-Cash Merit Awards. Affected Employees M/C employees who receive Non-Cash Merit Awards that meet the following conditions: All "cash equivalent" non-cash merit awards, such as gift certificates and bus or subway tokens. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/339-taxable-non-cash-merit-awards-mc-employeesResponse to Human Trafficking
… of human trafficking within 6 business days after referral. Unconfirmed human trafficking survivors may also … provide this information to us when requested. We analyzed referral and confirmation dates for 1,384 survivors and found … (23%) were confirmed more than 6 business days after the referral date. Failing to meet the prescribed time frame goes …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingOpinion 92-4
… -- Appropriations and Expenditures (supervised physical fitness training for firefighters) TOWN LAW, §176(10): A fire district may pay for supervised physical fitness training sessions for its active volunteer … expend fire district moneys to pay for supervised physical fitness training sessions for active volunteer firefighters …
https://www.osc.ny.gov/legal-opinions/opinion-92-4DiNapoli Audit Praises Waterville Central School District
… Vernon in Oneida County, and the towns of Brookfield and Madison in Madison County. The final report can be found online at: …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtCapital Asset Management
… assets went unreported in SFS AM, including forklifts, a ticket booth, garages, and dump trucks. 16% (156 of 994) of …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementOpinion 90-38
… the town highway superintendent is required to remove snow and ice from, and maintain the highway if, after the … section 205-a authorizes a town to temporarily discontinue snow and ice removal and maintenance from December 1 until … and the town thereby becomes obligated to resume snow and ice removal and other maintenance from December 1 …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Language Access Services
… adequately serving the needs of individuals with Limited English Proficiency, including complying with Executive Order … through April 2023. About the Program To assist Limited English Proficiency (LEP) individuals and provide equal … to translate vital documents into the six most common non-English languages in the State based on U.S. Census data and …
https://www.osc.ny.gov/state-agencies/audits/2023/10/26/language-access-servicesSection 8 Housing Choice Vouchers – Federal Funding and New York
The Section 8 Housing Choice Voucher HCV program Assistance Listing Number ALN 14871 was created by the Housing and Community Development Act of 1978 and is administered by the United States Department of Housing and Urban Development HUD
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersBrentwood Union Free School District – Information Technology (2023M-83)
The purpose of this audit is to determine whether the Brentwood Union Free School District Board of Education and officials ensured computerized data was safeguarded by monitoring network user accounts, providing network users with IT security awareness training and IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/brentwood-union-free-school-district-2023-83.pdfJustice Court Fund Reporting
The Office of the State Comptroller is replacing the Justice Court Fund Internet Report (JCFIR) with a new Justice Court Fund Reporting (JCR) application to collect the monthly court activities. Come learn about the new system’s features and how to access and navigate reports.
https://www.osc.ny.gov/files/local-government/academy/pdf/justice-court-fund-reporting-042424.pdf