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Town and County Special Districts and Town Improvements
… to issue debt to finance the establishment, extension of or increase in the maximum amount to be expended for a … permission of the Office of the State Comptroller if the cost to the typical property is above the OSC-calculated average estimated cost threshold. The Comptroller’s …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsOversight of Disability Services (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, Oversight of Disability Services … To assess the extent of implementation of the four recommendations included in our initial audit report Oversight of Disability Services …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followCanisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… charge against the District, mathematically correct, or in compliance with the District’s procurement policies. While … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The Board has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84State Comptroller DiNapoli Releases Municipal & School Audits
… was able to make purchases, prepare checks, sign checks with a board member’s stamp and modify or delete data in the … Finally, the school’s former operations manager was arrested in December 2024 for the alleged theft of $1,100 in … vendor and paid by the district were accurate and complied with the applicable bid specifications or, in some …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsMedicaid Program – Medicaid Claims Processing Activity October 1, 2017 Through March 31, 2018
… providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the … providers were processed in accordance with Medicaid requirements and resulted in correct payments to the providers …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/medicaid-program-medicaid-claims-processing-activity-october-1-2017-through-march-31-2018Medicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… the implementation status of the 11 recommendations made in our initial audit report, Medicaid Managed Care … been excluded or terminated from the Medicaid program. In addition, MCOs are required to have effective compliance … that only eligible health care providers participate in Medicaid. We issued our initial audit report on July 15, …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followSelected Safety and Security Equipment at Subway Stations
… or emergency assistance. This equipment is installed in all New York City boroughs, except Staten Island. EMD has a preventive maintenance schedule for all installed CCTV cameras and recording devices. EMD is also … that from January 1, 2014 to September 30, 2016, not all of the security equipment’s scheduled preventive …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsState Agencies Bulletin No. 980
… has been rescinded. OSC will issue further clarification on the future salary treatment of PEF employees, as more …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/980-april-1-2010-salary-increase-employees-represented-public-employeesOpinion 88-53
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … salary base for the computation of retirement shall in no event include any of the following...(3) any additional … date of section 431, it is our opinion that there is no such obstacle. Pursuant to Article 5, §7 of the New York …
https://www.osc.ny.gov/legal-opinions/opinion-88-53New York’s Economy and Finances in the COVID-19 Era
… 39,024 2,208 6.0% Onondaga 68,681 4,184 6.5% Ontario 8,547 226 2.7% Orange 38,438 415 1.1% Orleans 5,418 292 5.7% … Suffolk 11,507 415 3.7% Sullivan 1,132 134 13.4% Tioga 547 33 6.4% Tompkins 1,119 62 5.9% Ulster 1,580 (26) -1.6% …
https://www.osc.ny.gov/reports/covid-19-august-5-2020State Agencies Bulletin No. 978
April 2010 Salary Increases for Employees Represented by the Civil Service Employees Association CSEA
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/978-april-2010-salary-increases-employees-represented-civil-serviceState Agencies Bulletin No. 1654
… Eligibility Status Contracts for 21P teachers will end on the last day of the academic year as reported in the … academic service, the agency must submit a transaction on the Time Entry page using Earnings Code SSH – Summer … SSH will automatically calculate the hourly rate based on the annual salary effective on the Earns End Date divided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1654-2018-summer-session-payments-institution-teachersState Agencies Bulletin No. 1574
… Summer Session Payments Affected Employees Teachers in the Professional, Scientific and Technical Services Unit – BU05 or designated Management or Confidential in BU06 who work Summer Session in 2017 Effective Date(s) Beginning of Summer Session as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1574-2017-summer-session-payments-institution-teachersOpinion 99-2
… for the construction of a town salt storage shed. You ask whether it would be a violation of competitive … for: (1) plumbing and gas fitting; (2) steam heating, hot water heating, and ventilating and air-conditioning … competitive bidding requirements for the construction of a town salt storage shed …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 99-12
… Pursuant to Town Law, §202(5), the debt service costs for each extension are charged only against the benefited … the procedure by which the outstanding indebtedness issued for the water district and its extensions may be charged to … the procedure by which the outstanding indebtedness issued for the sewer districts and extensions may be charged to the …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Opinion 97-21
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … or other provisions of law indicate that a different meaning or application was intended from that required to be … Gen 47). Section 30 of the General Municipal Law provides for the filing of financial reports with the Office of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Opinion 92-41
… the fire district in question is located on a narrow island in a town. You state that in the district "[t]here are … not be liable for losses incurred by reason of delayed response time due to road obstructions (see Timmons v Harvey … any "public roads, walks, places and avenues" on any island in the town, even though such roads, walks, places and …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Opinion 2000-2
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … You note that, pursuant to Town Law, §64(17-b), towns are authorized to expend moneys for certain cultural … that the village, by resolution, may accomplish much of what is proposed, in the context of recreation, senior …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2State Agencies Bulletin No. 998
… Employee Status Contracts for 21P teachers will end on the last day of the academic year as reported in the … academic service, the agency must submit the Earn Code SSH on the Time Entry page to report the number of hours worked. … SSH will automatically calculate the hourly rate based on the annual salary effective on the Earns End Date divided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/998-procedures-processing-2010-summer-session-payments-institution-teachersState Agencies Bulletin No. 910
… Session payments. Affected Employees Institution Teachers in BU 05 and BU 06 who are working Summer Session Effective … will end on the last day of the academic year as reported in the employee’s Contract Pay page. Location Pay and … last day of the contract. 21P teachers will remain Active in their regular positions, but will not be paid unless …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/910-procedures-processing-2009-summer-session-payments-institution-teachers