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Lake Placid Central School District – Claims Auditing (2016M-84)
… claims. Not all claims were audited and approved prior to payment. Key Recommendations Only print signed checks after … District, other than those allowed under State Education Law, is paid prior to audit and approval by the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Town of Greenwich – Purchasing (2020M-135)
… Town of Greenwich (Town) officials sought competition when purchasing goods and services. Key Findings Town officials generally did not seek competition when purchasing goods and services. Of 50 purchases reviewed …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Property Tax Credits
… whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department during the period … of Property Tax Freeze, Property Tax Relief, and STAR credits began at various times, with the oldest program …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsPersonal Income Tax and Property Tax
… freeze, property tax relief, and school tax relief (i.e., STAR) credits (collectively referred to as credits) approved …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxCayuga County – Court and Trust Funds (2024-C&T-5)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June 30, 2024. Background Pursuant to a court order, certain assets may be provided to the court and … County Clerk’s and Surrogate’s Court’s records. Three cases totaling $175,940 were excluded from the annual report. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5XI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… To create a funds reservation means to set aside or reserve all or a portion of an appropriation for payment of future expenses, such as … purposes. The Office of the State Comptroller (OSC) is committed to ensuring that contractual obligations to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewXIV.5 Employee Award Programs – XIV. Special Procedures
… of programs. This section addresses Cash and Non-Cash awards associated with all merit award programs including longevity awards, performance awards, recognition awards and achievement awards. In …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsOpinion 2000-20
… and Expenditures (membership in volunteer firefighters museum) -- Powers and Duties (authority to become member of volunteer firefighters museum) HISTORIC PRESERVATION -- Fire Districts (authority to become member of volunteer firefighters museum) TOWN LAW §176(10), (13), (14), (21), (25): A fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Personal Privacy Protection Law Release Form Instructions - AC 3216
Personal Privacy Protection Law Release Form Instructions - AC 3216
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/ac3216_instruction.pdfConflicts of Interest of Municipal Officers and Employees Poster
Read Sections 800-809 of the NYS General Municpal Law
https://www.osc.ny.gov/files/local-government/publications/pdf/gmlposter.pdfAbandoned Property; Technical Cleanup Proposal
… technical amendments to the abandoned property law. Memo Bill Text Status … Makes a variety of technical amendments to …
https://www.osc.ny.gov/legislation/abandoned-property-technical-cleanup-proposalDiNapoli: Syracuse Man Arrested for Allegedly Stealing Over $21,000 in Pension Checks Meant for His Deceased Mother
… A Syracuse man was arrested yesterday for allegedly stealing over $21,946 in state pension payments meant for his deceased mother, State Comptroller Thomas P. DiNapoli and the New York … of attorney which he allegedly knew ended under the law at the time of his mother’s death. Glinski was arraigned in …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-syracuse-man-arrested-allegedly-stealing-over-21000-pension-checks-meant-his-deceased-motherRefunding Local Debt
… until a certificate approved by the State Comptroller is filed with the issuer's finance board setting forth the … documents submitted and sets forth the closing (delivery) date of the refunding bonds. II. DOCUMENTS . In addition to … of the bonds being refunded including (for each issue being refunded) the original principal amount, dated …
https://www.osc.ny.gov/debt/refunding-local-debtState Agencies Bulletin No. 807
… bargaining units: NYSCOPBA BU01 NYSCOPBA BU21 C82 Agency Law Enforcement Services (ALES) BU31 C82 Security Supervisors … of Employee Relations, the following laws provide for the payment of Performance Advances to eligible Security … of 31 who receive Pre-Shift Briefing as a Time Entry Payment (PS2), the payment will calculate based on the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/807-april-2008-performance-advances-and-pre-shift-briefing-updates-employeesState Agencies Bulletin No. 911
… BU79 * SUNY Construction Fund BU96 IOLA (Interest on Lawyer Account) Fund BU98 Industrial Exhibit Authority BU99 * …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/911-withholding-april-2009-performance-advance-longevity-payment-salaryOpinion 2004-7
… LAWS -- Taxes and Assessments (inclusion of delinquent water rents of outside users on tax roll) REAL PROPERTY TAXES … Village Law §11-1120 authorizes a village to sell, to a corporation, individual or water district outside the village, the right to make connections …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Town of West Seneca – Purchasing (2015M-11)
… three-member Board comprising the Supervisor and two Council members. Budgeted appropriations for 2014 totaled approximately $49.1 million. Key Findings The procurement policy does not reflect dollar thresholds that … not audit claims. Town officials did not always follow the procurement policy’s requirements for obtaining quotes. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Town of Lewis – Highway Purchases (2014M-103)
… the Highway Department’s purchasing practices for the period of January 1, 2012 through November 30, 2013. … Highway Superintendent followed the Town’s procurement policy or competitive bid statutes. Not all purchases …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Remsen Central School District - Claims Audit Process (2019M-86)
Determine whether the claims auditor audited and approved claims before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/remsen-2019-86.pdfEast Quogue Union Free School District - Claims Auditing (2019M-78)
Determine whether claims were adequately supported and properly audited before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-quogue-2019-78.pdf