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Hoosic Valley Central School District - Financial Management (2018M-238)
Determine whether District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/hoosic-valley.pdfTown of Hyde Park - Payroll and Time Records (2018M-225)
Determine whether the Town’s payroll and time records were accurate.
https://www.osc.ny.gov/files/local-government/audits/pdf/hyde-park.pdfPrompt Contracting Information Provided by State Agencies (Percentage of Late Contracts) - 2025 Calendar Year
Additional Information and data supporting the 2025 Prompt Contracting Report
https://www.osc.ny.gov/files/state-agencies/contracts/2025/pdf/pcl-state-agency-data-a2-2025.pdfAverage Estimated Costs for County and Town Special Improvement Districts
Please find attached a listing of the average estimated cost thresholds.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/average-estimated-costs.pdfXI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… Office of the State Comptroller (OSC) will not approve a contract that provides the vendor with the unilateral right to terminate the contract for convenience. While there is no legal prohibition … a vendor with the unilateral right to terminate a contract can create a situation in which all vendors are not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsOpinion 92-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … on the issues discussed in the opinion. ELECTIONS -- Board of Elections (liability for expenses of) COUNTY LAW, §361-a; … Concerning the procedures by which the expenses of a board of elections of a county outside the City of New …
https://www.osc.ny.gov/legal-opinions/opinion-92-26State Police Bulletin No. SP-83
… Date(s) Payments are to be made in the employee’s regular paycheck or direct deposit advice for Pay Period 6L/7C dated … for retirement purposes. Payroll Register and Employee’s Paycheck/Advice The Earn Code SGB will be displayed on the … “Sergeant Backup” will appear on the employee’s paycheck stub or direct deposit advice. Questions Questions about this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-83-permanent-rank-sergeant-payment-employees-represented-nys-policeState Police Bulletin No. SP-77
… provides for a $200.00 Lump Sum Payment to each member holding the rank of Sergeant. Effective Date Payments are to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-77-permanent-rank-sergeant-payment-employees-represented-nys-policeState Police Bulletin No. SP-42
… Purpose To notify the Division of State Police of the procedure for processing the 2001-2002 payment. … 2001 Contract Provision and Eligibility Criteria Chapter 8 of the Laws of 2001 provides for a $200 lump sum payment to … To notify the Division of State Police of the procedure for processing the 20012002 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-42-permanent-rank-sergeant-payment-employees-represented-nys-policeState Agencies Bulletin No. 1104
… Support Group Mailbox at payrollsystemquestions@osc.ny.gov …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1104-changes-nhrp501-master-file-include-direct-deposit-dataHalfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… adequate oversight of the Treasurer’s financial activities for the period January 1, 2011, to January 31, 2013. … consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $848,185 for the 2013 fiscal year. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialOpinion 91-44
… fringe benefits of a municipal officer and employee (see, e.g., 1987 Opns St Comp No. 87-34, p 52). In particular, we have concluded … 1972 Opns St Comp No. 72-897, 21 Opns St Comp 1965, p 601, in which we concluded that a fire district may not pay …
https://www.osc.ny.gov/legal-opinions/opinion-91-44State Agencies Bulletin No. 516
… for Bargaining Unit 04, pursuant to Article 49 of the OSU 2003-2007 Agreement and Articles 49.1 and 49.2 of the ISU 2003-2007 Agreement. Eligibility for BU 03 CSEA Operational Services Unit (BU 03) 2003 - $52.00 Work Related Clothing Allowance The Work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/516-csea-2003-and-2004-work-related-clothing-allowances-bargaining-units-03Village of Manlius – Financial Reports (2025M-89)
… to monitor the Village’s financial operations and make strategic decisions and ensure that the required annual … monitor financial operations, make informed financial and strategic decisions, assess the Village’s financial standing … to monitor the Villages financial operations and make strategic decisions and ensure that the required annual …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89SUNY Bulletin No. SU-225
… Purpose To explain the OSC and agency procedures for the use of the Leap Year Salary Calculation. Affected … 29th falls, the biweekly salary calculation is changed to calculate the biweekly payment based on 366 days in that … To explain the OSC and agency procedures for the use of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-225-leap-year-salary-calculation-fiscal-year-2015-16-suny-calBloomingburg Fire Company #1 – Disbursements (2013M-83)
… made 149 check disbursements totaling $81,400 and 157 debit card transactions totaling $32,200. Key Findings The … Nine of the 40 checks totaling $8,700 and 20 of the 60 debit card transactions totaling $7,500 had no documentation …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-8355b/c Opportunities for Wartime Veterans and Individuals With Disabilities
… with disabilities have a competitive edge to recruit the best and brightest. New York State’s 55b/c programs are … with the State. The Office of the State Comptroller is continuously recruiting for 55b/c eligible positions. … The Office of the State Comptroller is continuously …
https://www.osc.ny.gov/jobs/55bcEmerging Manager Program
… The Emerging Manager Program of the New York State Common Retirement Fund (the Fund) invests with … The Fund manages and invests on behalf of over one million New York State and local government employees, retirees and … The Emerging Manager Program of the New York State Common Retirement Fund the Fund invests with …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerOpinion 2007-2
… is permitted to enter into leases with towns and cities to store voting machines in facilities owned by the towns and … however, more fundamentally can relate to expenses that one has “become liable for” (see, e.g., Farr v Traveler’s … , 84 Misc 2d 189, 375 NYS2d 229) or “liabilities cast upon one by act or operation of law” (see, e.g., United States v …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Travel Advisory No. 17
… Therefore, employees are not entitled to a per diem meal allowance on a day they consumed a meal provided to them. … circumstances, if the employee requests a per diem meal allowance on an expense report, the employee must include … , the employee’s supervisor and the agency are responsible for ensuring its employees, particularly those assigned to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employees