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Town of New Baltimore – Procurement Practices (2013M-203)
… January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is located in Greene County and has a … Town of New Baltimore Procurement Practices 2013M203 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… the period July 1, 2011, to May 31, 2013. Background The Elmwood Village Charter School, located in the City of … Elmwood Village Charter School Student Enrollment and Billing …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Town of Covington – Town Supervisor (2013M-371)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records … 1, 2012 through November 13, 2013. Background The Town of Covington is located in Wyoming County and has a population of 1,232. The Town Board is comprised of five elected members …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Town of Ellery – Justice Court (2014M-269)
… Town of Ellery is located in Chautauqua County and has a population of approximately 4,400. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Newark Valley Fire District – Audit Follow-Up (2020M-30-F)
… The purpose of our review was to assess the Newark Valley Fire District’s (District) progress, as of September 2025, in … our recommendations in the audit report Newark Valley Fire District – Board Oversight (2020M-30), released in May … audit included five recommendations to help the Board of Fire Commissioners (Board) improve their oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… – Board Oversight of the Treasurer’s Office (2021M-50), released in July 2021. The audit determined that the …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fYates County – Court and Trust Funds (2025-C&T-1)
… complete report - pdf] Purpose of Review Our objective was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the … 1, 2022 through December 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1State Comptroller DiNapoli Releases Municipal Audits
… (Chautauqua County) Auditors could not determine whether swim program fees totaling $21,843 were properly accounted … Volunteer Fire Corporation was adequate in addressing what periodic financial reports the company had to provide … The board did not adequately segregate the treasurer’s duties or implement mitigating controls. The board also did …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School District Audits
… the following school district audits have been issued. Alexander Central School District – Financial Management … statutes. Appropriations were overestimated by a total of $7 million from 2015-16 through 2018-19. An average of $500,000 of fund balance was appropriated each year, but …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 1206
… problems with the FireFox 3, FireFox 4, and FireFox 5 web browsers Web browser consuming large amounts of memory Slow refresh …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1206-control-d-upgradeState Agencies Bulletin No. 683
… recalculation due to eligibility for a Performance Advance in the lower grade. Affected Employees Employees in Bargaining Units 01, 21, 31, 61, 81 and 91 Effective … paychecks dated 1/04/07 OSC Actions Beginning in Pay Periods 18L (Administration) and 19L (Institution), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesState Agencies Bulletin No. 793
… Purpose To inform agencies of the new DOB requirement. Background Per … December 24, 2007 and impacts those employees electing to join the Optional Retirement Program and who do not direct their own investments. In order to comply with this Final Regulation, TIAA/CREF has notified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planState Agencies Bulletin No. 2253
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023 and April 2024 Arbitration Eligible (BU01) … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2023 and April 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2253-april-2023-and-april-2024-retroactive-3-salary-increases-arbitrationFare Revenue Considerations for the Metropolitan Transportation Authority
… than $2.5 billion annually once federal pandemic relief is exhausted in 2025, in addition to $401 million in known … The MTA has suggested to its board that decreasing service is currently not part of its financial plan given the … and commuter rail ridership’s return more closely, the MTA is using a new ridership analysis developed by its …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityState Agencies Bulletin No. 2049
… and Instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting … 12L Administration). Contract Pay Teacher: Method of Payment In accordance with the Collective Bargaining … Restoration of Location Pay (LMH, LOC, and LOM) To stop the automatic restoration of Location Pay, the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2049-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 2151
… Purpose: The purpose of this bulletin is to provide information and Instructions regarding the … Bargaining Agreement (CBA), teachers who have elected to be paid over the school year will be paid based on the … Automatic Restoration of Location Pay (LMH, LOC, and LOM) To stop the automatic restoration of Location Pay, the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2151-restoration-contract-pay-and-additional-pay-21p-institution-teachersOpinion 91-15
… newly incorporated village before development of the plat is completed, the village may not impose an additional park … increase the number of lots or the overall density. This is in reply to your letter concerning payment by a developer … 558, the Court held that Town Law, §274-a relating to site plan review did not authorize a town to impose a park …
https://www.osc.ny.gov/legal-opinions/opinion-91-15Opinion 88-68
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. ZONING AND PLANNING -- Planning Boards (authority of individual member to vote on matter of personal interest) … Whether a member of a town planning board is disqualified from considering and …
https://www.osc.ny.gov/legal-opinions/opinion-88-68New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is committed to keeping New Yorkers regularly updated on the State’s economy and … Be Extended Again? New Yorkers’ average student loan balance rose by 3.9 percent from the previous year to $37,600 … New Yorkers average student loan balance rose by 39 percent …
https://www.osc.ny.gov/reports/covid-19-january-7-2021State Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… in charge of doling out millions of dollars in tax credits to companies that pledge to expand in New York state, could not verify that many of … the businesses tax breaks in the first place, according to an audit released today by State Comptroller Thomas P. … the businesses tax breaks in the first place according to an audit released today by State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-program