Search
Area #1 – IT Policy – Information Technology Governance
… computing environment should dictate the content and number of policies necessary. A small entity with … key that has also been acquired: (1) Social Security number; (2) driver’s license number or non-driver identification card number; or (3) account number, credit or …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… Supervisor (Supervisor) maintain complete, accurate and current accounting records and reports? Audit Period January … A town supervisor must maintain complete, accurate and current accounting records and reports for informed … In January 2025, the Town hired a bookkeeper, and the current Supervisor began working with her to set up a new …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68XIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… charges within 30 days of a travel event. Unused Plane/ Train Tickets When a trip is changed or cancelled but the traveler has already purchased the plane or train ticket, the traveler has up to one year from the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationDiNapoli Audit: Next In Line For Mitchell-Lama Apartments Were Skipped
… Applicants who were next in line for coveted Mitchell-Lama apartments were skipped over for people farther down the … agents for Mitchell-Lama buildings who let residents have apartments without the required approval from the New York … (HPD) as well as co-op owners renting out their apartments on Airbnb. “New York is facing a dire shortage of …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-next-line-mitchell-lama-apartments-were-skippedOpinion 89-29
… §72-h; VILLAGE LAW, §1-102(1): A village may acquire a parcel of property to exchange for property owned by a … of the Department of the Interior, a village may acquire a parcel of property for the purpose of exchanging it for Parks … Service property needed for construction of a village street. You state that the value of the two parcels is …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 97 - 12
… or to which he or she has appointment power (see 1990 Opns St Comp No. 90-28, p 65). Further, General Municipal Law, … case law to the contrary ( People v Pinto , 88 Misc 2d 303, 387 NYS2d 385), it has been the opinion of this Office … is not a contract for article 18 purposes (e.g. 1991 Opns St Comp No. 91-48, p 132). Therefore, the proposed …
https://www.osc.ny.gov/legal-opinions/opinion-97-12DiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing
… levels.” DiNapoli, the Fund’s Chief Investment Officer (CIO) Vicki Fuller, consultants and independent … as the Department of Financial Services) in 2008. The first review, released in 2013, commended DiNapoli’s work and … salaries paid to staff at peer pension funds. This is the first review period entirely under the leadership of CIO …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffingState Comptroller DiNapoli Releases School Audits
… of Cooperative Educational Services (BOCES) , Half Hollow Hills Central School District , Horseheads Central School … their job descriptions and responsibilities. Half Hollow Hills Central School District – Procurement (Suffolk County) …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2SUNY Bulletin No. SU-332
… purpose of this bulletin is to provide agency instructions for processing the April 2021 and April 2022 Retroactive … Background Chapter 361 of the Laws of 2022 provides for retroactive salary increases of two percent (2.00%) for all eligible M/C members who are included in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-332-april-2021-and-april-2022-retroactive-general-salaryOpinion 91-64
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … your inquiry regarding transportation contracts which were let by a school district during the 1989-1990 school year. It … transportation contracts, each for a separate route, are let to the same individual and neither of such contracts so …
https://www.osc.ny.gov/legal-opinions/opinion-91-64State Agencies Bulletin No. 898
… the payment of Management Confidential (M/C) April 1, 2009 Raises, Performance Advances and Longevities have been … April 1 2009 Salary and Longevity Increases for Employees Designated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/898-april-1-2009-salary-and-longevity-increases-employees-designated30% New York State Initiative (2024-S-13) 180-Day Response
To determine whether the Department of Agriculture and Markets is adequately administering the 30% New York State Initiative to ensure that New York State food products are provided to children as part of their lunch meal in school, while also supporting local farmers and the local economy.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s13-response.pdfState Agencies Bulletin No. 1037
… to Internal Revenue Code Section 1341 as explained in IRS Publication 525, the repayment of wages in the current … of determining tax withholdings. This is because the IRS considers the employee to have had the use and benefit of … allow agencies and OSC to change all existing overpayment records to the new earnings codes. By December 31, 2010, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1037-taxation-recovered-salary-overpaymentsOpinion 2002-8
… to be in the public interest, the town board, on its own motion after public hearing, may dissolve and discontinue … of its proceedings, reciting in general terms the board's motion to dissolve, and specifying the purpose of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Contract Advisory No. 4
… Agencies may have multiple Business Unit/ Department ID combinations, but only certain of those combinations are … created in the SFS must use a Business Unit/Department ID combination which is valid for contracts. A list of valid Business Unit/Department ID combinations can be found in the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideComptroller DiNapoli Releases Municipal Audits
… of East Hampton , Halfmoon Hillcrest Volunteer Fire Company , Jamison Road Volunteer Fire Company , City of Lockport , Rockland County , City of Troy … Village of East Hampton Halfmoon Hillcrest Volunteer Fire Company Jamison Road Volunteer Fire Company City of Lockport …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… and membership operate the Company in accordance with its Certificate of Incorporation (Certificate) and provide adequate financial oversight of … Audit Area Operating a fire company in accordance with its Certificate and providing adequate financial oversight is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… within the Town, because she mistakenly used an inaccurate pro rata allocation formula. The bookkeeper combined all FFI … and relevant case law, the bookkeeper should have used a pro rata allocation formula to calculate the FFI tax proceeds … As a result, the Department received $681 more than its pro rata share and the Company received $4,076 less than its …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106State Comptroller DiNapoli Releases Municipal Audits
… , Town of Orangetown , Town of Portland , Rockville Centre Housing Authority , Village of Southampton , … districts realized operating deficits in 2016. Rockville Centre Housing Authority – Claims Auditing and Cash Receipts … Old Westbury Town of Orangetown Town of Portland Rockville Centre Housing Authority Village of Southampton Westchester …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Labor (NYSDOL) – Unemployment Insurance Payments to County Jail Inmates (2015M-278) NYSDOL does not have the necessary information to monitor county jail inmate populations effectively for inappropriate … data used was incomplete 28 percent of the time for county jail inmates outside of New York City and 55 percent of the …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits