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EDSS - Revenue Contract / Amendment Help

… Contract / Amendment will need to be created in the State Financial System (SFS) first. Please use the … Revenue Contract Amendment will need to be created in the State Financial System SFS first …

https://www.osc.ny.gov/state-agencies/contracts/edss-revenue-contract-amendment-help

Other Bulletin No. 13

… for processing of the LLS payment for eligible employees in Bargaining Unit 97 Affected Employees Longevity-eligible employees in Bargaining Unit 97 Background Pursuant to the SUNY … 2010. The October Longevity Lump Sum payments will be in the amount of $1,250 or $2,500. Effective Date(s) Payments …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-13-october-2010-suny-construction-fund-longevity-lump-sum

Empire BlueCross BlueShield – Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Follow-Up)

… Purpose To determine the extent of implementation of the three recommendations made in our audit report, New … benefits plan for NYSHIP. The New York State Department of Civil Service contracts with Empire BlueCross BlueShield … To determine the extent of implementation of 3 recommendations made in our audit …

https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-july-1-2012-through

DiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations

… A sampling of municipalities from across New York reveals gaps in the review of fire safety plans or evacuation procedures for public … Thomas P. DiNapoli. The audit reviewed enforcement of the state’s Uniform Fire Code in seven cities and three … A sampling of municipalities from across New York reveals gaps in the …

https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulations

Ticonderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)

… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182), released in April 2024. The audit determined that: The Board of Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-f

Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning

… unneeded network user accounts: 181 for students no longer in the District.These students left the District between June …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-information

Ulster County – Court and Trust Funds (2014M-352)

… The purpose of our review was to examine controls over the County’s court and trust funds for the period January 1, 2013 … may be provided to the court and then delivered to the County Commissioner of Finance for safekeeping, such as …

https://www.osc.ny.gov/local-government/audits/county/2014/12/24/ulster-county-court-and-trust-funds-2014m-352

Hilton Central School District – Audit Follow-Up (2022M-200-F)

… confidentially to officials. As a result, data and personal, private and sensitive information (PPSI) are at greater risk for … The District serves the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The District is governed by a …

https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-f

Opinion 88-41

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … be accomplished in violation of article VIII, §1 of the State Constitution which prohibits municipalities from making … damage to town property. We also suggest that appropriate State or local civil service agencies be contacted to assure …

https://www.osc.ny.gov/legal-opinions/opinion-88-41

Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)

… supported by adequate documentation and a proper use of District money. Key Findings The Board and District … could not demonstrate whether Board-approved payments of approximately $169,000 were a proper use of District money. Travel and car rental costs of … supported by adequate documentation and a proper use of District money …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60

Opinion 90-62

… violation of the oath of office (Public Officers Law, §30[1][b] - [f]). Physical inability to perform the duties of … duly elected to and holding office (see Sullivan v Taylor , 279 NY 364, 18 NE2d 531; cf . former Highway Law, … in office ( Application of Baker , 87 Misc 2d 592, 386 NYS2d 313, citing 17 Opns St Comp, 1961, supra ). …

https://www.osc.ny.gov/legal-opinions/opinion-90-62

Town of West Seneca – Audit Follow-Up (2019M-195-F)

… of West Seneca’s (Town’s) progress, as of December 2024, in implementing our recommendations in the audit report Town of West Seneca – Capital Project Management (2019M-195), released in March 2020. The audit determined that the Town Board … Town of West Senecas Towns progress as of December 2024 in implementing our recommendations in the audit report Town …

https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-f

New GASB Standards

… templates. Statement 87, Leases New Lease Reporting Template – Lessee New Lease Reporting Template – Lessor (revenue) Lease Modification Reporting Template – Lessee Lease Modification Reporting Template – …

https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standards

Cattaraugus County – Court and Trust Funds (2014M-85)

… to court orders commonly involve surplus moneys from foreclosures and contract disputes resulting in a mechanic’s …

https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85

Nursing Home Surveillance (Follow-Up)

… of implementation of the four recommendations included in our initial audit report, Nursing Home Surveillance ( … of Health (Department) oversees nursing home facilities in New York State through its Division of Nursing Homes and … Centers for Medicare and Medicaid Services (CMS) in monitoring quality of care in nursing homes. The Division …

https://www.osc.ny.gov/state-agencies/audits/2018/03/08/nursing-home-surveillance-follow

Dutchess County – Court and Trust Funds (2014M-293)

… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to …

https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293

Opinion 88-61

… bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (use of certificate of … with a date on or before the last day for the payment of taxes without penalty. You ask whether a certificate of … with the date of the last day for the payment of school taxes without interest may be accepted as proof of the timely …

https://www.osc.ny.gov/legal-opinions/opinion-88-61

Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)

… Purpose of Audit The purpose of our audit was to assess potential revenue enhancement … opportunities and controls over the cash receipts process of the Department of Weights and Measures for the period of … Albany County Department of Weights and Measures Potential Revenue Enhancement and …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-and