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Opinion 2002-8
… was properly formed had no improvements services or debt can be dissolved …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Contract Advisory No. 4
… is required. These agreements should not be amended to increase their value and as needed, new contracts should be …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
Did the Ouaquaga Fire Company Inc Company Board of Directors Board and membership operate the Company in accordance with its Certificate of Incorporation Certificate and provide adequate financial oversight of Company operations
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… Audit Period January 1, 2023 – July 23, 2025 Understanding the Audit Area Town officials should properly distribute FFI … tax proceeds to ensure that local fire departments receive the financial support they need. This helps maintain the safety and morale of firefighters, who play a crucial …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106State Agencies Bulletin No. 1190
… pages: Employee Info History Summary : Requires entry of full SSN when employee has an SSN; otherwise, EMPLID can be used. Statewide Job Summary : Requires entry of full SSN when employee has an SSN; otherwise, EMPLID can be … Tax Data: In addition to the current search options, full or partial SSN can be entered; users will see only the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1190-changes-payserv-preparation-ssn-decoupling-conversionState Agencies Bulletin No. 1960
… that is greater than the applicable Federal rate and not substantiated by receipts. The 2021 maximum rate allowed … is 56.0 cents per mile effective from January 1, 2021 through December 31, 2021. Current maximum Federal per diems for the continental U.S. can be found in the Guide to Financial Operations Chapter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1960-year-end-procedure-taxable-employee-expense-reimbursementsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Village of Fleischmanns , Village of Old Westbury , Town of Orangetown , Town of Portland , … P DiNapoli today announced his office completed audits of Village of Fleischmanns Village of Old Westbury Town of …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1863
… that is greater than the applicable Federal rate and not substantiated by receipts. The 2020 maximum rate allowed … PCM is 57.5 cents per mile effective from January 1, 2020 through December 31, 2020 . Current maximum Federal per diems for the continental U.S. can be found in the Guide to Financial Operations Chapter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1863-year-end-procedure-taxable-employee-expense-reimbursementsOpinion 94-4
… action gave rise or origin to a claim may be executed by a signature stamp affixed with the intent to execute the … comptroller, as the case may be, has required an original signature. You ask whether vouchers submitted for audit by a town highway superintendent must contain an original signature of the superintendent or may contain a signature …
https://www.osc.ny.gov/legal-opinions/opinion-94-4DiNapoli Announces Fiscal Stress Scores
… Thirty local governments in New York State ended 2020 in some form of fiscal stress, State Comptroller Thomas P. DiNapoli announced today. The … Thirty local governments in New York State ended 2020 in some form of fiscal stress State …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresGreenville Fire District – Investment Program (2023M-106)
To determine whether Greenville Fire District (District) officials managed a comprehensive investment program.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/greenville-fire-district-2023-106.pdfState Agencies Bulletin No. P-947
Revision to Bulletin P-946 Professional Leave Payment for Employees in PS&T
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-947.pdfUnderstanding Fund Balance Webinar Presentation
Print out presentation to follow along and take notes during the webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/understanding-fund-balance-12-01-2021.pdfEthics Oversight (2020-MS-1)
Determine whether local governments used resources to implement certain ethics oversight standards.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/ethics-oversight-2020-ms-1.pdfFiscal Responsibilities of the Village Clerk-Treasurer Webinar Presentation
Print out presentation to follow along and take notes during the webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-responsibilities-of-the-village-clerk-treasurer-webinar.pdfConflict of Interests and Ethics for Municipal Officers and Employees (GML, Article 18) Presentation
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https://www.osc.ny.gov/files/local-government/academy/2020/pdf/article-18-of-the-general-municipal-law-presentation.pdfCybersecurity for Local Governments and Schools Virtual Series: Week 4 – Tying up Loose Ends
Print out presentation to follow along and take notes during the webinar.
https://www.osc.ny.gov/files/local-government/academy/2020/pdf/cybersecurity-for-lgs-and-schools-week-4.pdfCybersecurity for Local Governments and Schools Virtual Series - Week 3 –Protecting Against Unseen Dangers
Print out presentation to follow along and take notes during the webinar.
https://www.osc.ny.gov/files/local-government/academy/2020/pdf/cybersecurity-for-lgs-and-schools-week-3.pdfCybersecurity for Local Governments and Schools Virtual Series - Week 2 – WE Are Our Own Biggest Threat
Print out presentation to follow along and take notes during the webinar.
https://www.osc.ny.gov/files/local-government/academy/2020/pdf/cybersecurity-for-lgs-and-schools-week-2.pdf