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Morristown Fire District – Board Oversight (2025M-101)
… ensuring collections are accurately recorded and deposited in a timely manner, periodically reviewing financial records … records and ensuring the AFR is filed in a timely manner. The Board appointed Secretary-Treasurer … the Secretary-Treasurer deposited District collections in a timely manner, performed monthly bank reconciliations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… report – pdf] Audit Objective Did Monroe 2-Orleans Board of Cooperative Educational Services (Monroe 2-Orleans BOCES) … component school districts. The Assistant Superintendent of Finance and Operations (Assistant Superintendent) is … MiFi distribution, usage and billing. During the period of June 1, 2023 through March 31, 2025, Monroe 2-Orleans …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mOversight of the Nourish New York Program (Follow-Up)
… ). About The Program The Nourish New York (Nourish NY) initiative was established in May 2020 during the … a reality for many New York residents. Nourish NY supplies surplus agricultural products (e.g., milk, … New York food products. We also found DOH provided little guidance to food relief organizations establishing …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followDiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off
… down debt from past projects and cover the operating costs for state agencies, according to a report by New York State … shows the problems have gotten worse. DHBTF spending for capital projects declined between state fiscal year (SFY) … aside to build or repair roads and bridges is being used for new capital projects by the state,” DiNapoli said. “It is …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-offComptroller DiNapoli Releases School Audits
… his office completed audits of the Bayport-Blue Point Union Free School District , Chappaqua Central School District , Copiague Union Free School District , Spackenkill Union Free School District and the Western New York … his office completed audits of the BayportBlue Point Union Free School District Chappaqua Central School District …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… his office completed audits of the East Moriches Central School District , Orchard Park Central School District , Oysterponds Union Free School District and the Salem Central School District . "In … his office completed audits of the East Moriches Central School District Orchard Park Central School District …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsDiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… growth across New York State slowed to 1.6 percent in the first six months of 2015 from 3 percent growth in 2014 and was considerably lower than the 4.2 percent … six months of 2015, with many counties seeing a decline in their collections. “There has been a general downward …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015Southwestern Central School District – Claims Audit (2025M-34)
… The audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … with its written policies, and that each purchase was for a proper school district purpose. The Board delegated its … District’s claims. These two employees were responsible for examining and allowing or rejecting all accounts, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34North Brookfield Fire District – Board Oversight (2026M-2)
… operations? Audit Period January 1, 2024 – December 18, 2025 We extended the audit period to review the District's 2016 through 2024 Annual Financial … Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2State Comptroller DiNapoli Releases Municipal Audits
… Buffalo – Budget Review (Erie County) Auditors completed a review of the city’s proposed 2026-27 budget and determined … disbursements had adequate supporting documentation, were for appropriate purposes and were properly approved by the … that the treasurer filed annual statements and AFRs when required. As a result, the village’s financial condition …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-1Rate Chart - CUNY Labor Law Section 220
Attachment from Payroll Bulletin No. CU-334
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-334-attachment.pdfPersonal Privacy Protection Law Release - AC 3216
Personal Privacy Protection Law Release - AC 3216
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/ac3216.pdfMattituck Fire District – Claims Audit (2025M-48)
… proper claims audit ensures that all claims are subjected to an independent, thorough and deliberate review which … claims against the District before directing the Treasurer to pay them. The District’s expenditures for 2023 were … does not perform a thorough and complete review of claims to ensure they are supported by adequate invoices or other …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Administration of the Article 8-A Loan Program
… Purpose To determine whether the loans awarded by New York City’s Department of Housing Preservation … and making other needed repairs. The audit covers loans awarded during the two fiscal years ended June 30, 2012. … for which a total of $43.9 million in loans had been awarded during the audit period. We selected nine of these …
https://www.osc.ny.gov/state-agencies/audits/2014/09/18/administration-article-8-loan-programOpinion 89-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … department employees which, among other things, provides for the employees to receive a certain number of sick, …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Town of Bangor – Board Oversight (2012M-193)
… council members. The Board appoints a Code Enforcement Officer and a Dog Control Officer. The Town’s budgeted appropriations for the 2012 … is not providing adequate oversight of the Dog Control Officer and Code Enforcement Officer. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Opinion 90-43
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … ( Central School District No. 2 of Town of Coeymans, et. al v New York State Teachers Retirement System , 27 AD2d 265, …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Administrative Hearings
… If you wish to request a hearing, the NYSLRS Hearing Administration Bureau must receive your written request for a hearing within four months of the date of this letter. You will receive a Notice of Hearing at least … An overview of the NYSLRS Hearing Administration Bureau procedures on …
https://www.osc.ny.gov/retirement/members/administrative-hearingsOpinion 93-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … WORDS AND PHRASES -- "Outstanding Indebtedness" (meaning for purposes of General Municipal Law, §109-b[6][c]) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-93-11Public Authority Procurement
… Legislative Program Legislative Session 2021-2022: Public Authority Procurement – A.8504 (Paulin) – Requires public authorities to comply with certain provisions of the … Requires public authorities to comply with certain provisions of the …
https://www.osc.ny.gov/legislation/public-authority-procurement