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Town of Bennington – Town Clerk (2013M-319)
… to evaluate the operations and financial practices of the Clerk’s office for the period January 1, 2013 through … Background The Town of Bennington is located in Wyoming County and had a population of 3,539 as of the 2010 Census. … Key Findings There was a cash deficiency of $1,785 in Clerk fees as of September 3, 2013. The Clerk did not issue …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319Contract Participation of Minority- and Women-Owned Business Enterprises
… and $1.2 billion for fiscal year 2013-14. MTA reported MWBE utilization of $158.6 million (14.4 percent), $260.7 … Civil Rights (DDCR) is responsible for administering the MWBE program and the Disadvantaged Business Enterprise (DBE) … contracts. In 2011, OSC issued a report ( 2010-S-9 ) on MWBE reporting by the MTA and found that the Authority had …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesMonitoring of Select Programs
… Objective To determine if the New York State Office for the Aging’s … policies and procedures for select programs are adequate to ensure Area Agencies on Aging are appropriately monitored … To determine if the New York State Office for the Agings …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsState Comptroller DiNapoli Releases Audits
… SFS AM, including forklifts, a ticket booth, garages, and dump trucks; and auditors found instances of properties where …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Department of Buildings Meets Critical Goals but Lags on Lower Priority Issues
… review milestones. For jobs submitted through its public portal, in 2025, the department completed its first plan …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-nyc-department-buildings-meets-critical-goals-lags-lower-priority-issuesOpinion 88-13
… General Municipal Law, §802 contains several exceptions for contracts which would otherwise be prohibited by section … (1)(b) and (2)(a) of General Municipal Law, §802 apply, the mayor would have a prohibited conflict of interest … himself of direct or indirect ownership and control of all but less than 5% of the stock, there still may be other …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Opinion 93-23
… basis by examining the chair's powers and duties in connection with the specific contract. Even if the interest … unless the chair has any of the listed powers or duties in connection with the contract. Although the chair would not have the listed powers or duties in connection with most town electrical contracts (see, e.g., 26 …
https://www.osc.ny.gov/legal-opinions/opinion-93-23State Agencies Bulletin No. 922
… is a four-part report. It identifies employees who live in a postal code that can be in either of two counties. … the correct county: Sales Tax Jurisdiction and Rate Lookup website found at … first day of the pay period being processed. Click on the Local Tax Data tab and populate the locality value with P0001 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageState Agencies Bulletin No. 2341
… the State of New York and PEF, employees with peace officer status shall be eligible to receive an incentive … Scientific and Technical Services Unit – BU05 with peace officer status under Section 2.10 of the New York State … using Earnings Code ARO: Earnings Begin Date: The first date included in the adjustment Earnings End Date: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyState Agencies Bulletin No. 2438
… the State of New York and PEF, employees with peace officer status shall be eligible to receive an incentive … Scientific and Technical Services Unit – BU05 with peace officer status under Section 2.10 of the New York State … using Earnings Code ARO: Earnings Begin Date: The first date included in the adjustment Earnings End Date: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2438-2025-2026-public-employees-federation-pef-firearms-training-and-safetyOpinion 90-46
… that bear on the issues discussed in the opinion. COUNTY CLERK -- Fees (refund by State of county's portion of index … of each court index fee of $100.00 collected by a county clerk pursuant to Civil Practice Law and Rules, §8018(a). The … Specifically, you have asked whether you may pay a $19,700 refund to a county which amount reflects that …
https://www.osc.ny.gov/legal-opinions/opinion-90-46New York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily on expenses … audit fees, $5,585 in staff recruitment costs, $2,428 in equipment depreciation costs, and $515 in employee …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Books and Rattles, Inc. (Books and Rattles) on its Consolidated Fiscal Reports (CFRs) … (Manual). The audit included all expenses claimed on Books and Rattles’ CFR for the fiscal year ended June 30, … To determine whether the costs reported by Books and Rattles Inc Books and Rattles on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualKidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit covered expenses claimed on Kidz Therapy’s … $249,850 in reported costs that did not comply with the Manual’s requirements and recommend such costs be disallowed. …
https://www.osc.ny.gov/state-agencies/audits/2016/09/15/kidz-therapy-services-pllc-compliance-reimbursable-cost-manualUnified Court System Bulletin No. UCS-72
… un-represented employees in the following bargaining units who meet the eligibility criteria defined below: Represented … SD, and 87 Un-represented employees in Bargaining Units CT, 86, and 88 Effective Date(s) Payment will be included in … in Bargaining Units DR, F8, S9, SA, SD, SG, SN, and SR who are Active or on authorized Paid Leave or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-72-ratification-bonus-unified-court-systemUnified Court System Bulletin No. UCS-46
… Payment will be made in a separate check dated June 20, 2001 There will be no direct deposit for this payment … Disability Leave, in an eligible title on May 31, 2001. Refer to Teri Collins' memo to payroll agencies dated May 29, 2001 for a list of eligible titles and payment amounts. For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-46-june-2001-uniform-allowance-paymentDiNapoli: State Pension Fund Adds $350 Million to Investment Funds Geared to New York Companies
… companies of all sizes, with diverse ownership and missions and within sectors ranging from software and …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-state-pension-fund-adds-350-million-investment-funds-geared-new-york-companiesState Comptroller DiNapoli Releases Audits
… Metropolitan Transportation Authority: Long Island Rail Road: Unexpected Delays and Events (2018-S-30) Auditors … reported data. New York State Health Insurance Program: CVS Health: Accuracy of Drug Rebate Revenue Remitted to the … from agreements with six drug manufacturers and found that CVS Health did not always properly invoice drug manufacturers …
https://www.osc.ny.gov/press/releases/2019/03/state-comptroller-dinapoli-releases-auditsDiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… a ballot voting in support of the 2019-20 budget and 69.0 percent voting in support of the 2020-21 budget — a 4 …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownOpinion 90-22
… discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Public Water Systems (necessity to pay interest on consumer … (of consumer deposits for municipal water utility) PUBLIC SERVICE LAW, §§89- 1 , 117; GENERAL MUNICIPAL LAW, §11: A … consumer deposits at the rate fixed by the Public Service Commission. If the municipality in its discretion decides to …
https://www.osc.ny.gov/legal-opinions/opinion-90-22