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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.pdfVI.1.A Budgetary Chartstrings – VI. Budgets
… The Chart of Accounts (COA) is the foundation of the SFS and provides the State with an … The Chart of Accounts COA is the foundation of the SFS and provides the State with an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsOpinion 2005-1
… of by service provider) CONSTITUTIONAL LAW -- Gifts and Loans (collection of unpaid ambulance fees) GENERAL … the use of such services. Although the town, by rules and regulations, may provide for the collection of such fees … Under section 122-b, towns, inter alia , may contract with one or more organizations to supply, staff and equip …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former City of Rensselaer Department of Public Works Commissioner on Felony Charges For Stealing Scrap Metal Proceeds
… Mr. Capuano admitted his role in selling the scrap metal for his personal benefit between 2009 and 2013. “As … Iron writes a check to the city for the value of the metal turned in. Court documents indicate that Foust, who was … 2010, he had the idea that rather than take both the bulk metal and scrap metal to Rensselaer Iron, he could separate …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-city-rensselaer-department-publicOpinion 90-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the village board of trustees may determine on its own motion to construct the extension wholly at the expense of the property benefited …
https://www.osc.ny.gov/legal-opinions/opinion-90-41XI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… Absent compelling justification, the New York State Office of the State Comptroller (OSC) will not approve a contract that provides the vendor with the unilateral right to terminate the … Absent compelling justification the New York State Office of the State Comptroller OSC will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsOpinion 92-26
… that bear on the issues discussed in the opinion. ELECTIONS -- Board of Elections (liability for expenses of) COUNTY LAW, §361-a; … §§4-136(1), (2), (3), 4-138: All expenses of a board of elections of a county outside the City of New York must be … the procedures by which the expenses of a board of elections of a county outside the City of New York are …
https://www.osc.ny.gov/legal-opinions/opinion-92-26State Agencies Bulletin No. 1104
… Purpose To notify the agencies of changes to the file and provide the new file layout Affected Employees None Effective Date(s) … To notify the agencies of changes to the file and provide the new file layout …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1104-changes-nhrp501-master-file-include-direct-deposit-dataState Police Bulletin No. SP-83
… Purpose To notify the Division of State Police of the procedure for processing the 2005-2006 payment. Affected Employees Investigators and … To notify the Division of State Police of the procedure for processing the 20052006 payment …
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
… Purpose To notify the Division of State Police of the procedure for processing the 2004-2005 payment. Affected Employees Investigators and … To notify the Division of State Police of the procedure for processing the 20042005 payment …
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. Affected Employees Investigators and … To notify the Division of State Police of the procedure for processing the 20012002 payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-42-permanent-rank-sergeant-payment-employees-represented-nys-policeHalfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Treasurer’s … The purpose of our audit was to determine whether the Board provided adequate oversight of the Treasurers …
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
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a member of the board of fire commissioners of a fire district may be provided health insurance through the State health insurance plan at the expense of either the …
https://www.osc.ny.gov/legal-opinions/opinion-91-44State Agencies Bulletin No. 516
… Purpose To explain the procedures for processing the Work Related Clothing Allowance and the Uniform Maintenance Allowance payments. Affected … To explain the procedures for processing the Work Related Clothing Allowance and the Uniform …
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)
… [read complete report – pdf] Audit Objective Did the Village Board of Trustees (Board) receive the financial reports needed to monitor the Village’s financial operations and make strategic … Did the Village Board of Trustees Board receive the financial reports needed to monitor the Villages …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89SUNY Bulletin No. SU-225
… and CYF Background In any fiscal year in which February 29th falls, the biweekly salary calculation is changed to …
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)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Company’s disbursements for … The purpose of our audit was to evaluate the internal controls over the Companys disbursements for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83