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Village of Munnsville – Financial Operations (2012M-239)
… 31, 2012. Background The Village of Munnsville is located in the Town of Stockbridge, Madison County, and has a … year ended May 31, 2012, were approximately $157,000 in the general fund. Key Findings The Board has not … not filed the required annual financial report with OSC on a timely basis. The Board did not audit, or cause to be …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239NYS Common Retirement Fund Reports Second Quarter Results
… was $194.3 billion. As of Sept. 30, 2020, the Fund had 53.4 percent of its assets invested in publicly traded …
https://www.osc.ny.gov/press/releases/2020/11/nys-common-retirement-fund-reports-second-quarter-resultsTri-Valley Central School District – Budgeting (2014M-094)
… January 15, 2014. Background The Tri-Valley Central School District (District) is located in Sullivan and Ulster … TriValley Central School District Budgeting 2014M094 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Real Estate Portfolio
… Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, … of Interest Metropolitan Transportation Authority: Real Estate Portfolio (2009-S-10) Metropolitan Transportation Authority: Real Estate Portfolio (Follow-Up) (2011-F-30) Department of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioOpinion 90-12
… an attorney, does not apply to court orders submitted to a county treasurer under CPLR 2607 for the payment out of moneys paid into court. CPLR 2607 requires a copy of the court order to be certified by the clerk of … intended for some useful purpose ( Travelers' Ins. Co. v Louis Padula Co. , 224 NY 397, reh den 225 NY 638; Anderson v …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Contract Advisory No. 26
… Subject : Statement on Sexual Harassment Prevention in Bids Guidance : Statement on Sexual Harassment Prevention in Bids: Every bid … by statute, rule or regulation shall contain the following statement subscribed by the bidder and affirmed by such … Statement on Sexual Harassment Prevention in Bids …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsCassadaga Valley Central School District – Financial Condition (2013M-249)
… to the establishment and use of reserve funds. Review all reserves and determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Opinion 90-28
… 1970, supra , to the effect that section 805-a(1)(c) not only prohibits compensation for services rendered in … before a municipal agency simply because the facts there only involved the representation of a client by a village …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Town of Perth – Conflict of Interest (2024M-142)
… Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142State Agencies Bulletin No. 927
… Law and the 2007-2011 negotiated agreement between the State of New York and the Public Employees Federation provide for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/927-october-2009-performance-advances-graded-and-ns-equated-grade-employeesComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … include a tax overlay in the adopted budget and will have to adopt the proposed local law to override the tax levy …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsXI.6.B Quick Contracting – Construction – XI. Procurement and Contract Management
… To participate in the Office of the State Comptroller’s (OSC) Quick Contracting Program for construction contracts, … meets certain minimum requirements, including: The award was competitively bid. The procurement was publicly … current NYS Worker’s Compensation and Disability Insurance coverage Additional documentation, as required Process and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6b-quick-contracting-constructionXII.8.C Payment Intercepts – XII. Expenditures
… by law and when requested by the Business Unit, the Office of the State Comptroller (OSC) has the ability to offset … received from the Business Unit and offset a portion of that payment to another entity. This section provides … entity, the Business Unit must send a letter to: Office of the State Comptroller Director, Bureau of State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsDiNapoli Releases Report on Local Roads
… is expected to receive $13.5 billion over five years for highway and bridge programs through the federal … of New York City spent $2 billion in FY 2020 for road and highway maintenance and capital improvements, with towns … programs, most notably the Consolidated Local Street and Highway Improvement Program (CHIPS). In State Fiscal Year …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-report-local-roadsDiNapoli: Erie Community College Audit Reveals Lax Oversight by Board
… proper approval, according to an audit released today by State Comptroller Thomas P. DiNapoli. “Our auditors found … and increased the salaries of all senior executives by 2 percent, totaling $27,000, again without board approval. … student activity fee allocations provided to and used by clubs and organizations to determine whether the amount of …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-erie-community-college-audit-reveals-lax-oversight-boardGilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… Purpose of Audit The purpose of our audit was to determine if the District’s portable … 330 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal … GilboaConesville Central School District Oversight of Portable Devices 2015M344 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesAccounts Payable Advisory No. 21
… Subject: Referencing a Master Contract on a Voucher Guidance: This advisory is to inform Business … of new guidelines for referencing a Master Contract ID on a voucher. As stated in Advisory Number 8 ( One Invoice … Units ) Business Units can only include one invoice on each voucher. Prior to creating a voucher, the vendor must …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsSUNY Bulletin No. SU-211
… Purpose To inform agencies of OSC’s automatic processing of the 2014 … University Professions, provides for a $250 increase to basic annual salary in 2014. Effective Date(s) The 2014 … 10/22/14 (Administration PP15L Pay End Date) are eligible to receive the $250 increase to basic annual salary. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-211-2014-chancellors-power-suny-performance-incentive-paymentAssessment and Collection of Selected Fees and Penalties
… three Department fees with the highest reported revenue: boiler inspections, public work enforcement and asbestos … not have accurate records to show who is required to pay boiler inspection and asbestos-related project fees. As a …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesTown and County Special Districts and Town Improvements
… address listed below. It should be sent no later than 14 calendar days after publication. This notice allows us to … calculate future average estimated cost thresholds. 2026 Special District Average Estimated Cost Thresholds … for which a Notice of Hearing is published from January 1, 2026 through December 31, 2026 Town Special Districts …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvements