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Opinion 96 - 14
… the contract or approve payments thereunder; (b) audit bills or claims under the contract; or (c) appoint an officer … of audit, properly itemized and verified or certified bills for materials, supplies or services furnished to the … at each of its regular meetings, together with the bills supporting the expenditures, for audit and the board …
https://www.osc.ny.gov/legal-opinions/opinion-96-14State Comptroller DiNapoli Releases Municipal Audits
… could verify deposits were made intact, complete timely bank reconciliations, or perform annual audits. Auditors …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsCost-Saving Ideas: Overtime Planning and Management
… Reducing the cost of employee salaries and benefits by even a small percentage … school districts. These costs represent nearly 57 percent of annual budget expenditures, on average. Overtime wages can … service 1 and pension costs. For example, 8 to 30 percent of wages paid to highway employees in New York State are for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementCUNY Bulletin No. CU-801
… ), Next of Kin Affidavit ( AC 934-P ), and original death certificate should be submitted to the Payroll Reversal and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-801-cuny-2024-managerial-uniform-allowance-paymentCUNY Bulletin No. CU-849
… for processing the City University of New York (CUNY) 2025 Managerial Uniform Allowance Payment. Affected … in the MOA. In addition, a memorandum dated September 30, 2025 from Carmelo Batista Jr., University Executive Director … of Classified Staff Labor Relations, authorizes the 2025 Managerial Uniform Allowance Payment. Effective Dates: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-849-cuny-2025-managerial-uniform-allowance-paymentCornwall Central School District – Financial Condition (2015M-148)
… audit was to examine the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … Board of Education. The District’s budgeted appropriations for the 2014-15 fiscal year were $65,043,619 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Sauquoit Valley Central School District – Financial Condition (2016M-88)
… The Sauquoit Valley Central School District is located in the Towns of Bridgewater, Kirkland, Marshall, New Hartford and Paris in Oneida County and the Towns of Frankfort and Litchfield in Herkimer County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Ellenville Central School District – Financial Condition (2015M-330)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330Your Home Public Library – Financial Management (2016M-228)
… Purpose of Audit The purpose of our audit was to examine the Board’s management of the Library’s financial … reports from the Village Treasurer that included budget-to-actual comparisons of revenues and expenditures, the …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Town of Wright – Financial Operations (2014M-277)
… 2013 through June 30, 2014. Background The Town of Wright is located in Schoharie County and has a population of approximately 1,540. The Town is governed by an elected five-member Town. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Town of Stockton – Financial Management (2014M-90)
… through February 13, 2014. Background The Town of Stockton is located in Chautauqua County and has a population of approximately 2,200. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Opinion 92-22
… in assessment review proceedings) GENERAL MUNICIPAL LAW, §§800(2), 805-a(1)(c), (d): The comptroller of a village which … tax purposes. Article 18 of the General Municipal law (§800 et seq .) contains the provisions of law which relate to … and employees. Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 2001-5
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (authority … TOWN LAW §176(31); GENERAL MUNICIPAL LAW §91(1): A fire district may offer a reward of up to $1,000 for … misdemeanors directly connected to vandalism or theft of fire district property. A fire district, however, may not …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Opinion 88-42
… of (adjustment by county of erroneous payments to other municipalities) MUNICIPAL CORPORATIONS -- Setoff (right of county to recoup erroneous sales tax allocations to other … to towns and villages in the county in a manner which did not comply with the provisions of Tax Law, §1262. …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 89-29
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Sale (authority of village to exchange … and conditions as shall be approved by such body, any real property owned by such... village ...; and any municipal corporation... may acquire or lease such real property as provided in this section. * * * [Emphasis …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Unified Court System Bulletin No. UCS-341
… 03/28/2024 but becomes eligible in Pay Period 1, after the payment effective date, OSC will insert a row on the Job Data … Chief Administrative Judge $225,000 $248,200 DCAJ (NYC) $222,200 $245,100 DCAJ (outside NYC) $222,200 $245,100 AJ (in NYC; Judicial District; …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-341-april-2024-salary-increase-judges-justices-and-new-york-cityComptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of … former town clerk. During the audit of the town, village money was found deposited in a town account. The audit of the …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Opinion 89-15
… and protected by such department. April 19, 1989 Ms. Anna L. Conkey, Town Clerk Town of Argyle George R. Mulvaney, …
https://www.osc.ny.gov/legal-opinions/opinion-89-15DiNapoli: Lack of Transparency With School Districts' Financial Reports May Leave Taxpayers in the Dark
… P. DiNapoli. When they did post the information, it was often hard to find. “Taxpayers should have easy access to information about their school … need this information to make informed decisions on how they will vote on school budgets. District officials have …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-lack-transparency-school-districts-financial-reports-may-leave-taxpayers-darkIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… The Ischua Fire District is a district corporation of the State, distinct and separate from the Town of Ischua and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367