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Opinion 2005-6
… classroom. Inasmuch as the proposed use in the instant case is of an auditorium, the issue of whether this …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Oversight of Residential Domestic Violence Programs
… is maintaining adequate oversight of residential programs for victims of domestic violence to ensure these programs are operating in … which is tasked with the licensing and oversight of domestic violence (DV) programs in New York State. Central … is maintaining adequate oversight of residential programs for victims of domestic violence to ensure …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programsHoltsville Fire District – Financial Management (2025M-4)
… Did the Holtsville Fire District (District) Board of Commissioners (Board) adopt budgets with reasonable … the Audit Area A fire district (district) board of fire commissioners (board) is responsible for managing the … the amounts a district will spend and receive, the amount of fund balance that will be available at the end of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Unified Court System Bulletin No. UCS-278
… Purpose To inform agencies of OSC’s automatic processing of the June … a uniform and equipment allowance or maintenance allowance to all eligible members in June and December. In addition, … detailed in the Labor Relations Memorandum are extended to Management and Confidential Employees (NU86). Pursuant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-278-june-2019-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-282
… Units SY, SR, S9, DR, F8, G9, 86, and 87 who meet the eligibility criteria are affected. Background Chapter 164 of … Assistant (HND SA PROG) 019364 – Court Assistant JS A Time Entry transaction for the Uniform Allowance Payment will be … Blazer Allowance (UBA) Payments are supplemental taxable income, will be included in the employee’s taxable gross and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-282-december-2019-uniform-and-equipment-uniform-allowance-andGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… served about 145 students. The New York City Department of Education (DoE) refers students to Gingerbread based on … and properly documented. SED reimburses DoE for a portion of its payments to Gingerbread based on statutory rates. For … assertions intended to impugn the professional integrity of the auditors. Rather than making false accusations, we …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… 31, 2014. Background The Schenectady County Industrial Development Agency is an independent public development corporation whose purpose is to promote, develop … Schenectady County Industrial Development Agency Project Approval and Monitoring 2014M338 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectWayne Central School District – Financial Management (2012M-229)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … and Monroe County. The District is governed by the Board of Education which comprises nine elected members. The … expenditures in the adopted budgets by a total of $20.5 million. As a result, the District had operating …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Town of Candor – Fund Balances (2014M-157)
… of $2.3 million is funded primarily with real property taxes, sales tax and State aid. The Town is governed by an elected Town Board …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Auditors
… budgets, and more. If you want to have a direct positive impact on the lives of others, review qualifications below … If you want to have a direct positive impact on the lives of others review the qualifications for …
https://www.osc.ny.gov/jobs/auditorsUnified Court System Bulletin No. UCS-198
… salary by dividing the annual salary by 26. Therefore, when a calendar year contains 27 pay periods, judges are not … contributions, etc.). These deductions will resume when employees are returned from leave the following pay … service credit of 10 days. Direct Deposit will resume when employees are returned from leave the following pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-198-impact-27-pay-periods-calendar-year-2013-judges-and-justicesUnified Court System Bulletin No. UCS-345
… Law, and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the salaries … Pay Period 19C, paychecks dated 12/18/2024, each Judge and Justice must be placed on a Leave of Absence in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-345-impact-27-pay-periods-calendar-year-2024-judges-and-justicesX.4.A Identifying Information – X. Guide to Vendor/Customer Management
… the vendor has with New York State. ( Section 4.A - Vendor Classifications of this Chapter) Open for Ordering … for payment within, or prompt payment interest after, 15 days as established in State Finance Law Section 179-F … as a Minority Owned Business in Executive Law, Article 15-A. W Vendors designated by the Department of Economic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationOpinion 93-4
… the town board consists of seven members. Municipalities are authorized to issue bonds for municipal objects or … 21.00[a]; see also NY Const, art VIII, §2). Clearly, towns are authorized to expend moneys to pay refunds resulting from … of probable usefulness under section 11.00(a)(33-a) are 10, 15 or 20 years, depending on the amount of …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Contract Advisory No. 19
… transactions in a Pending OSC Status were cleared out of SFS by September 29, 2015. All contract transactions … purchase order. SFS no longer allows the direct submission of purchase orders to OSC for review. To avoid unnecessary delays in processing times, the Office of the State Comptroller (OSC) has outlined transaction …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/19-go-live-guidance-contracts-requiring-osc-reviewEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… action. We conducted this audit pursuant to Article X, Section 5 of the State Constitution and the State … to our office within 90 days, pursuant to GML Section 35. For more information on preparing and filing your CAP, …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… based in Tarrytown, New York, provides preschool services at its St. Mary’s facility located in the Bronx, New York. …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualThe Norman Howard School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether costs reported by the Norman Howard School (NHS) on the Consolidated Fiscal Report (CFR) … To determine whether costs reported by the Norman Howard School NHS on the Consolidated Fiscal Report CFR were …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualDiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… Local government sales tax collections totaled $5.8 billion in the … Local government sales tax collections totaled $58 billion in the …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterTown of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management and evaluate the operations and financial practices of the Clerk’s office …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131