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Opinion 92-49
… PARKS AND RECREATION - Recreational Trail (as constituting park facility) REFERENDUM - Permissive (need for when town … the proposed recreational trail would constitute a "park" for purposes of the provisions of law relating to the … holding of a referendum upon the establishment of a public park in a town and the acquisition of property therefor and …
https://www.osc.ny.gov/legal-opinions/opinion-92-49XI.7.B Repayment Agreements – XI. Procurement and Contract Management
… Repayment agreements are agreements between the State and a municipality, public … authority, or other third party. Generally, repayment agreements provide for the repayment of amounts expended from … as advances by the state, and the terms of the repayment agreements are detailed in the appropriation language for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsProcurement and Contracting in New York
… Law, Article 11, Section 163, Paragraph 14 provides the statutory authority for this report. Prior Reports 2023 2022 … Law, Article XI-B of the State Finance Law, provides the statutory authority for this report. 2024 Not-For-Profit … Find bid protest decisions audit reports and statutory reports related to state contracts …
https://www.osc.ny.gov/state-agencies/contractsDiNapoli Releases Municipal Audits
… the duties of the district treasurer to an independent contractor. Unrealistic budgets increased the burden placed … purchasing policy. For example, town officials paid a contractor $46,500 to clear debris for the highway department … was then shipped to the town’s former video supply contractor. The supervisor was unable to verify whether the …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsDiNapoli: Foreclosure Filings Fall Nearly 50 Percent Statewide Since 2013
… to mid-2014 when the statewide foreclosure caseload was near its peak. At that time, 18 counties had foreclosure …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-foreclosure-filings-fall-nearly-50-percent-statewide-2013Comptroller DiNapoli Releases School Audits
… his office completed audits of the Arkport Central School District , Erie 2-Chautauqua-Cattaraugus Board of Cooperative … Educational Services , Fabius-Pompey Central School District Indian River Central School District , Jamesville – Dewitt Central School District and …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0Other Bulletin No. 53
… Purpose The purpose of this bulletin is to provide agencies with the new procedure for calculating promotions for CSEA … The purpose of this bulletin is to provide agencies with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-53-calculating-base-salary-employees-state-universityVacancies at the Clinton Towers Mitchell-Lama Housing Development (Follow-Up) (2019-F-55)
To determine the extent of implementation of the recommendations in our initial audit report, Vacancies at the Clinton Towers Mitchell-Lama Housing...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f55.pdfSummit Educational Resources - Compliance With the Reimbursable Cost Manual (2014-S-49)
We conducted an audit of the expenses submitted by Summit Educational Resources to the State Education Department for purposes of establishing ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s49.pdfState Agencies Bulletin No. 2094.1
… No. 2094 . Purpose The purpose of this bulletin is to notify agency payroll offices of a change in Direct Deposit access and visibility that is necessary to remain compliant with NACHA requirements. Background … The purpose of this bulletin is to notify agency payroll offices of a change in Direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20941-payserv-direct-deposit-access-changes-national-automated-clearingState Agencies Bulletin No. 2094
… No. 2094 .1 Purpose The purpose of this bulletin is to notify agency payroll offices of a change in Direct Deposit access and visibility that is necessary to remain compliant with NACHA requirements. Background … The purpose of this bulletin is to notify agency payroll offices of a change in Direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2094-payserv-direct-deposit-access-changes-national-automated-clearing-houseVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… and required Vendor ID to be used on each AP Adjustment Voucher. New York State often receives checks from vendors, … – Treasury will notify the agency that an AP Adjustment Voucher must be completed so a new payment can be issued. An AP Adjustment Voucher is used by agencies to submit a ROA. Generally, an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewDiNapoli: New York State Common Retirement Fund Reaches Agreements with Companies on Disclosing Political Spending
… Inc., cruise operator Royal Caribbean Cruises Ltd., insurance company The Progressive Corp. and cosmetics retailer Ulta Beauty Inc. …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-companies-disclosing-politicalState Agencies Bulletin No. 170
… required on the Additional Pay panel for the Earn Code of CON, C17, C18 or C19 when an employee has a position change … 21P to ANN). The system will automatically end date the CON, C17, C18 or C19 earnings with the date the employee … changed pay basis codes. The system will only end date the CON, C17, C18 or C19 earnings. All other earnings will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorGroton Central School District – Financial Management (2014M-288)
… July 1, 2013 through August 21, 2014. Background The Groton Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County, the Town of Homer in … Groton Central School District Financial Management 2014M288 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288State Agencies Bulletin No. 708
… agencies of a new Control-D report (NPAY779) that will list potentially eligible employees for the Merit Step … RDR (Reinstate Court Order Directive) PRF (Preferred List) RER (Reinstate Roster) RFD (Reinstate Disability) 713 … inform agencies of a new ControlD report NPAY779 that will list potentially eligible employees for the Merit Step …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/708-public-employees-federation-pef-and-rent-regulation-services-unit-rrsuVIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… are used to adjust accounting entries for payment vouchers that have been posted in SFS regardless of payment … between different funds or adjustments needed to correct vouchers that used an interagency vendor id (beginning with … of this Chapter. See Section 1 – Accounts Payable Journal Vouchers & General Ledger Journal Entries Overview of this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersOther Bulletin No. 86
… Fund (SCF) of OSC’s automatic processing of the January 2026 minimum wage increases for hourly employees and provide … University Construction Fund has chosen to implement the 2026 minimum wage rates consistent with the Division of the … = annualized equivalent). Effective Dates: The January 2026 minimum wage increase for hourly employees will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-86-january-2026-increase-minimum-wage-state-universityBallston Area Recreation Commission – Board Oversight (2015M-269)
… Purpose of Audit The purpose of our audit was to examine oversight of … for 2014 totaled approximately $136,000. Key Findings The Director did not maintain complete records to account for the … for collecting funds from program operations. Establish an internal control structure that includes adequate segregation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Alexandria Central School District – Financial Condition (2016M-5)
Alexandria Central School District Financial Condition 2016M5
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5