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Opinion 92-37
… 1 of section 173, on the other hand, provides that certified copies of a town board resolution "establishing or extending …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Comptroller DiNapoli Releases Municipal Audits
… the Village of Clifton Springs , Columbia County , Town of Eagle , Town of LeRay , Village of New York Mills , Town of … without independent verification and oversight. Town of Eagle – Wind Power Revenues (Wyoming County) The town’s use … audits of the Vil of Clifton Springs Columbia Co Town of Eagle Town of LeRay Village of New York Mills Town of Norwich …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1Contract Participation of Disadvantaged Business Enterprises and Minority- and Women-Owned Business Enterprises
… goals for minority- and women-owned business enterprise (MWBE) and disadvantaged business enterprise (DBE) programs, is accurately reporting MWBE and DBE participation in its contracts, and has controls in place to detect or prevent MWBE and DBE fraud. The audit covers the period January 2013 …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/contract-participation-disadvantaged-business-enterprises-and-minority-and-women-ownedOversight of Child Protective Services
… a minimum degree of care, this will result in an intake report if it is within the jurisdiction of the State and … that do not contain those elements result in a non-report. In such instances, the caller must be provided with a … explanation of why the intake is not being registered as a report and given the option to receive a supervisory …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesState Agencies Bulletin No. 601
… minutes of inactivity. (Note: The PayServ system time-out warning pop-up is recognized as activity by the … out after 37 minutes of inactivity. PayServ displays a warning message after 15 minutes of inactivity for each active window (shown below). When the warning message is displayed, click OK to continue the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/601-managing-osc-e-government-sessionsNewburgh Enlarged City School District – Financial Management (2025M-32)
… [read complete report – pdf] Audit Objective Did the Newburgh Enlarged City School District (District) Board … Audit Period July 1, 2019 – June 30, 2024 Understanding the Audit Area A key measure of a school district’s financial … condition is its level of fund balance, which represents the difference between revenues and expenditures accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Town of Marathon – Transparency of Fiscal Activities (S9-25-21)
… [read complete report – pdf] Audit Objective Did the Town of Marathon (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21CUNY Bulletin No. CU-802
… processing the City University of New York (CUNY) December 2024 Uniform Allowance Payment for Security Titles. Affected … in the MOA. In addition, a memorandum dated October 01, 2024, from Carmelo Batista Jr., University Executive Director … Classified Staff Labor Relations, authorizes the December 2024 Uniform Allowance payment for campus security titles. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-802-cuny-december-2024-uniform-allowance-payment-securityDiNapoli: Independent Review Finds State Pension Fund Operates at Highest Ethical and Professional Standards
… was conducted by Weaver and Tidwell LLP (Weaver). “During my tenure, the New York State Common Retirement Fund has … on behalf of over 1.2 million members, retirees, and beneficiaries. I thank the staff at Weaver for their … peer group. Fund staff are knowledgeable and dedicated and manage the Fund in the most efficient and effective manner …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-independent-review-finds-state-pension-fund-operates-highest-ethical-and-professionalOpinion 88-30
… facilities where public health, safety or welfare are at risk (25 Opns St Comp, 1969, p 292; see People v Butcher , 28 … maintenance costs ( Chiocchi v Town of Montgomery , 2nd Dept., 120 AD2d 479, 502 NYS2d 34). However, based on the … (see Derella v Town Board of Town of Clarkstown , 2nd Dept., 37 AD2d 978, 327 NYS2d 433, in which the court, citing …
https://www.osc.ny.gov/legal-opinions/opinion-88-30State Agencies Bulletin No. 2329.1
… implemented the 2023-2026 Agreement between the State of New York and the Public Employees Federation (PEF) Chapter … implemented the 2021 – 2026 Agreement between the State of New York and the Civil Service Employees Association (CSEA) … implemented the 2023-2026 Agreement between the State of New York and the District Council 37 (DC 37) The State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23291-april-2025-civil-service-employees-association-csea-public-employeesDivision of Housing and Community Renewal Bulletin No. DH-145
… agencies of OSC’s automatic processing of the October 2025 DC 37 RRSU LLS payment and provide instructions for … State of New York and DC 37, provides for payment of the 2025-2026 Longevity Payment effective October 2025 as a one-time, lump sum payment in the amount of $1,500, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-145-october-2025-district-council-37-dc-37-rent-regulationRural Roundtable
… Rural New York: Challenges and Opportunities (September 2023) Oversight of the Nourish New York Program (September 2023) Oversight of the Farm-to-School Program (April 2021) Protection of Managed Pollinators (Honey Bees) (January 2023) New Yorkers in Need The New York Children in Need: The …
https://www.osc.ny.gov/reports/rural-roundtableSpencer-Van Etten Central School District – Financial Condition (2014M-233)
… audit was to examine the District’s financial activities for the period July 1, 2012 through April 22, 2014. … with approximately 960 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $20.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Richfield Springs Central School District – Financial Condition (2014M-83)
… that can be used to offset budgetary shortfalls in the near term. Key Recommendations Continue to monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83City of Norwich - Emergency Medical Services Billing (2019M-112)
… whether City officials effectively managed emergency medical services (EMS) billing. Key Findings The EMS … bill for 614 incidents resulting in $417,600 of unbilled medical services and inaccurately billed 9 incidents totaling … rate of collection. No one reconciles the billings to the medical services provided. The EMS Department had 903 …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Opinion 96-3
… all of the cost of the review and planning is charged as a fee to applicants appearing before the village board. General … and the cost of the review and planning is charged as a fee to applicants …
https://www.osc.ny.gov/legal-opinions/opinion-96-3DiNapoli: New York City's Budget Benefits From Strong Economic Growth
… a record $51.7 billion, $3.1 billion more than the city’s forecast at the beginning of the year, contributing to a $3.6 …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-citys-budget-benefits-strong-economic-growthUnified Court System Bulletin No. UCS-325
… with instructions for manual payment of the April 2023 UCS Security and Law Enforcement Differential Payment (SLED). … between the Unified Court System of the State of New York (UCS) and the affected bargaining units (Bargaining Units DR, … employees (BU 86). Effective Dates: The April 2023 UCS SLED payment will be processed with the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-325-april-2023-unified-court-system-ucs-security-and-lawUnified Court System Bulletin No. UCS-340
… with instructions for manual payment of the April 2024 UCS Security and Law Enforcement Differential Payment (SLED). … between the Unified Court System of the State of New York (UCS) and the affected bargaining units (Bargaining Units DR, … employees (BU 86). Effective Dates: The April 2024 UCS SLED payment will be processed with the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-340-april-2024-unified-court-system-ucs-security-and-law