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State Agencies Bulletin No. 1459

… and BU04 in the Department of Transportation (Department ID 17xxx) and the Office of Parks, Recreation and Historic Preservation (Department ID 49xxx) who routinely work on Interstate Routes within NYS, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1459-2016-special-assignment-duty-pay-calendar-year-2015

State Agencies Bulletin No. 1509

… in BU05 in the Department of Transportation (Department ID 17xxx) or the Office of Parks, Recreation and Historic Preservation (Department ID 49xxx) who routinely work on Interstate Routes within NYS, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1509-2016-special-assignment-duty-pay-calendar-year-2015-public-employees

Opinion 90-3

… to Article 8 of the Real Property Tax Law. February 23, 1990 Cornelius F. Healy Deputy State Comptroller …

https://www.osc.ny.gov/legal-opinions/opinion-90-3

Opinion 88-74

… in the Vietnam War. You ask if, in our opinion, it is legal for municipalities to contribute to the monument fund. … Whether it is legal for municipalities to contribute to a monument fund …

https://www.osc.ny.gov/legal-opinions/opinion-88-74

DiNapoli Audit: Next In Line For Mitchell-Lama Apartments Were Skipped

… Applicants who were next in line for coveted Mitchell-Lama apartments were skipped over for people farther down the … agents for Mitchell-Lama buildings who let residents have apartments without the required approval from the New York … (HPD) as well as co-op owners renting out their apartments on Airbnb. “New York is facing a dire shortage of …

https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-next-line-mitchell-lama-apartments-were-skipped

Opinion 95-12

… federally chartered savings bank) GENERAL MUNICIPAL LAW, §§10, 11; BANKING LAW, §2: The term "bank" as used in General Municipal Law, §§10 and 11 does not include State or federally chartered … banking association", as used in General Municipal Law, §10, does not include federally chartered savings banks. You …

https://www.osc.ny.gov/legal-opinions/opinion-95-12

IX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants

… The Single Audit Act (The Act) was first enacted by Congress in 1984 and was intended to establish uniform audit requirements for Federal awards. The Act mandated that … The Single Audit Act The Act was first enacted by Congress in 1984 and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984

Worcester Central School District - Fund Balance Management (2022M-75)

… fund balance exceeded the 4 percent statutory limit in each of the last five fiscal years by $490,000 to $1.8 … Real property tax levies were higher than necessary, in part, because surplus fund balance in excess of the statutory limit was maintained. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75

State Agencies Bulletin No. 1595

… This bulletin has been superseded by Payroll Bulletin 1595.1 Purpose To provide agencies with … regarding the outreach and escheatment of uncashed payroll checks for calendar year 2016 Affected Employees Employees with one or more uncashed payroll checks originally issued in calendar year 2016 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1595-outreach-escheatment-2016-uncashed-payroll-checks

Town of Edinburg – Town Supervisor’s Records and Reports (2025M-68)

… and reports? Audit Period January 1, 2024 – January 31, 2025 We extended our audit period back to December 31, 2018 … highway and fire protection) totaled $2,119,755. Audit Summary The former Supervisor, who resigned in October 2024, … financial reports (including budget-to-actual, balance sheet and reconciled cash balance reports) to the Board. The …

https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68

XIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement

… Most employee expenses will be reimbursed through the Travel and Expense module in the Statewide Financial System (SFS). Employee expenses reimbursed through the Travel and Expense module include travel expenses, claims for … to the sections within Chapter XII – Expenditures of this guide and the Payroll bulletins available on the Office of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overview

Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)

… the Town’s financial condition. The combined fund balance of the four main operating funds declined $144,719, from a $57,650 deficit balance at the end of 2014 to a $202,369 deficit balance of at the end of 2018. The Board has not adopted multiyear …

https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222

Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)

… complete report - pdf] Audit Objective Determine whether the District established adequate internal controls to ensure … debit cards to make purchases totaling $74,893 without the required prior approvals. Key Recommendations Board and District officials should: Ensure an annual audit of the FFA records is completed as required by regulations. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroom

King Center Charter School – Purchasing (2013M-215)

… Purpose of Audit The purpose of our audit was to examine the School’s purchasing process for the period … School was established in 2000 as the first charter school to open in the City of Buffalo. The School is governed by a … purchasing policy does not provide appropriate guidance as to when written or verbal price quotes should be obtained and …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215

CUNY Bulletin No. CU-405

… of New York employees in the following titles: Campus Security Officer Campus Peace Officer Campus Public Safety Sergeant Campus Security Assistant Effective Date(s) Checks dated June 17, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-405-june-2010-cuny-uniform-allowance-payment

CUNY Bulletin No. CU-374

… of New York employees in the following titles: Campus Security Assistant Campus Security Officer Campus Peace Officer Campus Public Safety … Officer (Hourly) Be in Active pay status for at least 522 hours from December 1 to May 31. $294.00 Campus Security …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-374-june-2009-cuny-uniform-allowance-payment

Sauquoit Valley Central School District - Procurement (2019M-228)

… professional service providers who were paid $325,131 during our audit period. Obtain written or verbal quotes for … quotes as required by the procurement policy. Document all purchase decisions including the justification for using …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228

State Agencies Bulletin No. 338

… be prioritized, along with instructions, will be sent in a letter to agency payroll officers. Only those agencies that have renamed queries will receive the letter and attachment(s). This approach will allow the … to Bulletin 328. Agency Actions Following receipt of the letter and query list(s) from OSC, agency payroll officers …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/338-prioritizing-renamed-private-queries-preparation-upgrade