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Comptroller DiNapoli Releases Municipal Audits
… a cash shortage of $38,136 in the clerk’s office: $29,322 from the tax collection account and $8,814 in clerk fees. … In addition, the city has appropriated $37.5 million, or approximately 52 percent of the available fund balance, in … including one municipality that has not used the proceeds from its parkland alienation transaction to acquire new …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1032
… all members of Bargaining Unit 01 who are employed by the NYS Department of Correctional Services. The new biweekly … time employee and $40 for an employee on Sick Leave at 50% pay. OSC Actions OSC will automatically update the Additional … If the agency has made an effort to deliver the check to the employee but the check has been returned and is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesBridgehampton Union Free School District – Claims Auditing (2017M-179)
… in Suffolk County. The District, which operates one school with approximately 190 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179Sidney Memorial Public Library – Cash Disbursements (2014M-252)
… July 1, 2012 through June 30, 2014. Background The Sidney Memorial Public Library is located in the Village of Sidney, … Sidney Memorial Public Library Cash Disbursements 2014M252 …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252City of Corning – Foreign Fire Insurance Funds (2017M-143)
… of our audit was to examine the City’s use of foreign fire insurance (FFI) funds for the period July 1, 2015 through … City of Corning Foreign Fire Insurance Funds 2017M143 …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143Menands Union Free School District – Payroll (2015M-268)
… of our audit was to review the District employees’ wages and the deductions from their pay for the period July 1, 2014 … is governed by an elected five-member Board of Education and operates one school with approximately 250 students. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268Questar III Board of Cooperative Educational Services – Purchasing (2015M-361)
… association of 22 component school districts in Columbia, Greene and Rensselaer Counties and one noncomponent district. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/questar-iii-board-cooperative-educational-services-purchasing-2015m-361Village of Webster – Audit Follow Up (2012M-110-F)
… report released in October 2012. Background The Village of Webster is located in the Town of Webster in Monroe County and has approximately 5,400 … Village of Webster Audit Follow Up 2012M110F …
https://www.osc.ny.gov/local-government/audits/village/2013/12/20/village-webster-audit-follow-2012m-110-fBath Central School District - Online Banking (2018M-79)
… to online bank accounts was limited or provide users with cyber security training. In addition, sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Opinion 2010-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … Law § 176 [21]; see e.g. 2008 Ops St Comp No. 2008-3; 2003 Ops St Comp No. 2003-4, at 10; cf . Wells v Town of … General Municipal Law § 2 [defining the term "municipal corporation," as used in the General Municipal Law, to …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Opinion 93-3
… 1965, p 516; 19 Opns St Comp, 1963, p 430; cf ., e.g., 29 CFR 1910.134[b][10], 1910.156[b][2], pertaining to federal … State Legislature (see, e.g., General Municipal Law, §§103[4], 104), there are also several well-established common law …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 94-28
… COUNTY LAW, §250 et seq.; GENERAL MUNICIPAL LAW, §99-d: Expenses incurred by a county for advance planning pursuant to General Municipal Law, §99-d may be paid, in the first instance, from the county's … was undertaken pursuant to General Municipal Law (GML), §99-d in connection with planning a possible future capital …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Panama Central School District – Financial Management (2016M-271)
Panama Central School District Financial Management 2016M271
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271Town of Seneca Falls – Financial Management Audit Follow Up (2018M-266-F)
… 2019. Background The Town is located in Seneca County and has a population of approximately 9,000. The Town is … by an elected Town Board composed of a Town Supervisor and four Board members. Results of Review Based on our … corrective action. Of the eight audit recommendations, one recommendation was fully implemented, and seven …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-financial-management-audit-follow-2018m-266-fHeuvelton Central School District – Payroll (2016M-322)
… Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322State Agencies Bulletin No. 2365
… LGS Increment Codes for Payment Withholds attachment in payroll bulletin no. 2313.1 for guidance on appropriate … employees who meet the eligibility criteria and have a Payroll Status of Active, Leave With Pay, or Leave of Absence … SUNY Stony Brook (Deptid 28058). Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2365-october-2025-public-employees-federation-pef-performance-advancesSelected Aspects of Toll Collections
… Objective To determine whether the New York State Thruway Authority ensures that efforts are … from January 2019 to January 2023. About the Program The New York State Thruway Authority (Authority) – a New York State public benefit corporation – operates the New …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsVendRep System Contract Search
… entities, only approved contracts are displayed. Back to top Contract Search Roles Users are assigned roles which … contracts for their State contracting entity. Back to top Internet Browser The VendRep System is a secure web-based … are enabled within your browser settings. Back to top Conduct a Search A user may search for contracts by …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-contract-searchInlet Common School District – Claims Auditing (2015M-285)
… July 1, 2014 through August 31, 2015. Background The Inlet Common School District is located in the Town of Inlet in Hamilton County. The District, which operates one … Inlet Common School District Claims Auditing 2015M285 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Comptroller DiNapoli Statement on January State Cash Report
… "New York's revenue picture is increasingly challenged. The final January revenue numbers … New Yorks revenue picture is increasingly challenged …
https://www.osc.ny.gov/press/releases/2019/02/comptroller-dinapoli-statement-january-state-cash-report