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State Contract and Payment Actions in March
… In March, the Office of the State Comptroller approved 2,618 contracts for state agencies and public authorities valued at $7.1 billion and approved nearly … million with 250 Fulton Avenue Realty LLC for lease space in Nassau County. $1 million with HOP Energy LLC for fuel oil …
https://www.osc.ny.gov/press/releases/2023/05/state-contract-and-payment-actions-marchState Agencies Bulletin No. 1975
… including increases for employees whose annual salary is below the annualized equivalent of the minimum wage … location is within the five (5) boroughs of New York City (NYC), effective 12/31/2018, will remain at $15.00. … of ANN on or after the appropriate effective date, with a salary less than the annualized equivalent of the minimum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wageChenango County – Court and Trust Funds (2025-C&T-2)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Finding The … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Oneida County – Court and Trust Funds (2023-C&T-3)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds . Key Findings The … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Findings The … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Herkimer County – Court and Trust Funds (2023-C&T-2)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Columbia County – Court and Trust Funds (2014M-353)
… turned over to the State Comptroller. The County Clerk’s register of moneys and securities paid, transferred or … Court Clerk has not kept the required Surrogate’s register. Key Recommendations Ensure that all moneys deemed … in a timely manner. Maintain an up-to-date County Clerk’s register as required by law. Ensure that all court and trust …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Steuben County – Court and Trust Funds (2024-C&T-4)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Findings The … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Genesee County – Court and Trust Funds (2014M-322)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2011 through January 1, 2014. … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Town of Goshen – Police Payroll (2014M-244)
The purpose of our audit was to review internal controls over the Towns police payroll processing for the period January 1 2012 through April 7 2014
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Putnam County – Court and Trust Funds (2024-C&T-2)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Finding The … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Opinion 90-46
… CLERK -- Fees (refund by State of county's portion of index fees) FEES -- Court Fees (refund by State of county's portion of index fees) CIVIL PRACTICE LAW AND RULES, §8018; JUDICIARY … §8(15): A county is entitled to retain $5.00 of each court index fee of $100.00 collected by a county clerk pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-90-46SUNY Bulletin No. SU-318
… of OSC’s automatic processing of the December 2021 minimum wage increases for hourly employees and provide … annual salary is below the annualized equivalent of the minimum wage for their work location. Affected Employees SUNY … 54 of the Laws of 2016 increased the New York State minimum wage for employees in non-governmental positions. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateConflicts of Interest of Municipal Officers and Employees
Conflicts of Interest of Municipal Officers and Employees
https://www.osc.ny.gov/files/local-government/publications/pdf/conflictinterest.pdfOpinion 89-33
… This opinion represents the views of the Office of the State Comptroller at the time it was … officers and employees may be paid without prior audit by the board of trustees …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Reporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… included in our initial audit report, Reporting on Foreclosure of Real Property Funds – Kings County ( Report 2013-S-2 ). Background Our initial report, issued on December 12, 2013, determined that referees did not always … errors. Ten of the 77 referees sampled were not listed on the Part 36 Eligible Fiduciary List as of December 28, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followOpinion 2008-6
… , 87 NY2d 883, 639 NYS2d 1006 [1995]; see also 2007 Ops St Comp No. 2007-6; 2007 Ops St Comp No. 2007-3; 2005 Ops St Comp No. 2005-5, at 13; 1995 Ops St Comp No. 95-31, at …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Orleans County – Court and Trust Funds (2024-C&T-6)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Finding The … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Westchester County – Court and Trust Funds (2024-C&T-3)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Findings The … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Lewis County – Court and Trust Funds (2024-C&T-1)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2021 through January 24, 2024. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1